Insurance premium tax

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.
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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 ...
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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...
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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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Insurance premium tax: CJEU decision on location of risk

On January 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in a case that dealt with the location of risk for insurance premium tax purposes (case no. C-74/18). The cas...
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Main points of consideration regarding new Dutch decree on insurance premium tax

On February 14, 2017 the new Dutch decree on insurance premium tax was published (hereinafter: the decree). This replaces the Dutch decree of February 21, 2014 and contains several changes, which in s...
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Advice on insurance premium tax

As an insurer, broker or multinational, do you need advice on insurance premium tax? The experts of Meijburg & Co are here to help.
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Other indirect taxes

Aside from insurance premium tax, VAT and customs and excise, we are also here to help with other indirect taxes.
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