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A query was raised regarding whether the 2% minimum withholding tax rate can be applied to a permanent contract that ends due to voluntary resignation before one year of service. The Directorate-General for Taxes (DGT) ruled that this minimum rate is only applicable to fixed-term contracts with a duration of less than one year.
This ruling clarifies that permanent contracts, regardless of how early they are terminated, do not qualify for the 2% minimum withholding rate, which is reserved exclusively for fixed-term contracts lasting less than a year.
The tax team reviews your specific situation.
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