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A taxpayer inquired whether the exemption for lump-sum unemployment benefits would be lost if the company in which they contributed funds became inactive. The DGT ruled that failure to meet the requirement of maintaining the shareholding for five years results in the loss of the exemption.
Taxpayers contributing to companies to access lump-sum unemployment benefits must ensure the company remains active for at least five years to avoid losing the tax exemption.
The tax team reviews your specific situation.
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