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The two-year rule

The two-year rule applies to everybody born after 1959 and affects the way you earn a tax-free premium in the transition to early retirement. Under this rule, you should ...

The two-year rule applies to everybody born after 1959 and affects the way you earn a tax-free premium in the transition to early retirement.

Under this rule, you should postpone your retirement by at least two years after the issue of the early retirement certificate and work 3,120 hours (full-time insured) / 2,496 hours (part-time insured) in that period.