Page 3 - P6 Slide Taxation - Lecture Day 7 - Various Topics
P. 3

Learning objectives?
        - Is a lump sum that a TP receives from his employer/fund taxable?


                                                                 - What is aseverance benefit?


        - What is the difference between tax treatment of “annuity” vs “lump sum”?

        - How does a “lump sum” differ from a “lump sum withdrawal benefit”?


        - How much of a lump sum may be taken in cash?


        - What are the tax implications of someone that did not always work in the

          Republic?


        - Does a TP qualify for a deduction when a lump sum is received?

        - Are there differences between a TP working in the public sector vs the

          private sector?


        - At what tax rates are lump sums and severance benefits taxed?
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