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Practical manual for Income Tax 2020.

Net tax base

Reductions in the general tax base

Availability of pension plans in the event of unemployment or cessation of activity resulting from the health crisis caused by Covid-19.

From March 14 to September 14, 2020, on an exceptional basis, the rights consolidated in pension plans may be made effective in the situation of unemployment that is a consequence of:

  • a temporary employment regulation file

  • cessation of activity or

  • of a reduction of 75% or more in the turnover of self-employed workers resulting from Covid-19.

Reimbursement of vested rights will be made effective at the request of the participant, subject to the tax regime established for pension plan benefits.