Insurance premium tax

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.

Read more

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. 

Read more

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. 

Read more

Other indirect taxes

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

Read more

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.

Read more

© 2021 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.