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A civil servant enquired about the taxation of back pay for professional career progression received in 2020, relating to the years 2016 to 2019. The Directorate General for Taxes (DGT) ruled that such payments must be attributed to the period in which they became due and analysed the applicability of the reduction for irregular income.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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