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The consultant asks whether the 200,000 euro compensation from a collective accident insurance policy for permanent disability is exempt or if a 30% reduction may apply. The DGT responds that the exemption depends on whether the accident occurred before or after 2016 and on the amount according to the damage assessment system, and that the excess will be taxed as employment income without entitlement to the 30% reduction.
The tax team reviews your specific situation.
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