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Practical manual for Income Tax 2020.
Chapter 15. Tax calculation: determination of full quotas
Specialties in determining the full state and regional quota

Practical manual for Income Tax 2020.

Exempt income with progression

Delimitation
Liquidation treatment of exempt income progressively in BIG
Liquidation treatment of progressively exempt income that forms part of the savings tax base

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Updated webpage: March 16, 2023