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Practical manual for Income Tax 2020.

1. Deferred capital insurance

Regulations: Art. 25.3 a) 1 Personal Income Tax Law

  1. Determination of gross and net income
  2. Transitional regime for the reduction of life insurance contracts taken out before 31 December 1994
  3. Example: Application of the transitional regime for the reduction of life insurance contracts concluded before 31 December 1994