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An architect who exercised until 2013 and intends to restart in 2015 asks whether reduced retention for starting a new activity applies. The DGT responds that it does not apply, as it is not a new start but a resumption of a previous activity.
The reduced retention rate of 9% cannot be applied when resuming a previously exercised professional activity, only when starting a new one.
The tax team reviews your specific situation.
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