Insurance premium tax

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 starting point, to 21% insurance premium tax in the Netherlands.

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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), environmental taxes (energy tax/surcharge for sustainable energy (Opslag Duurzame Energie; ODE), coal tax, waste tax, tax on tap water), customs duties, excise duties (mineral oils, alcohol and tobacco), consumption tax on non-alcoholic drinks and similar taxes in the Dutch Caribbean.

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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 case concerned insurance policies for M&A transactions. 

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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 summary concern the following aspects. 

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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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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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