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The applicant inquired whether they could transfer their pension plan to other plans to redeem each as a lump sum in different tax years and still apply the 40% tax reduction. The Directorate-General for Taxes (DGT) stated that the reduction may apply to lump-sum benefits received from multiple plans within the legal timeframe, but warned that the transfer must not be carried out solely for tax advantage purposes.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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