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A worker sought to determine whether the tax exemption on their severance pay would be lost by continuing to represent the entity on pension scheme control committees. The Directorate-General for Taxes (DGT) ruled that, as the funds are not related entities, the presumption of a failure to decouple does not apply.
This ruling clarifies that participation in pension scheme oversight does not automatically trigger the loss of severance tax exemptions, provided there is no actual employment relationship with related entities.
The tax team reviews your specific situation.
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