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In the context of the calculation of contributions, the reference year is the year for which the
professional income is taken into account for the calculation of the contribution payments. It is the
third calendar year preceding the one for which contributions are due. Attention! This does not apply to the start-up period of the activity. In the context of the medical insurance, the reference year is the second calendar year that precedes the year during which medical care was provided.
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| © NISSE 2004 Disclaimer Last update Thu, Mar 11, 2004. |
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