Insurance premium tax

Current developments

What does insurance premium tax (IPT) entail? We would be pleased to provide you with an overview of several current issues, including interesting developments with regard to legislation and case law. ...

Multinationals

If a multinational has its own captive insurer in the group, it will usually be aware of insurance premium tax. Even without a captive insurer in the group, insurance premium tax can still be relevant ...

Intermediaries

As an intermediary, you are often the party liable for insurance premium tax (IPT) in the Netherlands, certainly if you are a designated intermediary/broker or authorized agent.

Insurers

Who is the party liable for insurance premium tax (IPT) towards the tax authorities? How should the IPT be allocated? Do exemptions apply? Our advice to insurers that insure Dutch risk is to look clos ...

New Dutch policy statement insurance premium tax

The new insurance premium tax policy statement contains a number of changes, the most notable of which are two aspects that concern the transport exemption.

Pro Memoria 2022

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...

CJEU: Member State registration ownership of vessel may levy insurance premium tax

This judgment is not only important for the insurance of seagoing vessels, for which an exemption applies in the Netherlands, but also for the insurance of other vessels, which are subject, as startin ...

Expansion and further easing of deferral of payment for businesses

Besides VAT, personal income tax, payroll tax and corporate income tax, the temporary deferral policy now applies to tax on games of chance, insurance premium tax, the landlord levy (verhuurderheffing ...

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