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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. We would also be happy to discuss other developments circulating in the market.
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 closely at these and other matters. I.e. Dutch IPT is in terms of the party liable for IPT far more complex than in other countries. Allocation and exemptions are also two frequently recurring issues in practice.