IPT
Applicability of IPT to Warranty Services
Italy: IPT Treatment on Used Vehicle Warranty Services On 21 May 2024, the Italian tax authority published a ruling (No. 110/2024) on the IPT treatment
Solution: IPT
Denmark: Guarantee Fund Contribution is Payable for Risks in Greenland
On 29 June 2024, the Danish Guarantee Fund (DGF) issued an order on its website for Greenland about contributions to the Guarantee Fund for non-life
IPT
The Impact of Climate-Related Events on Insurance Premium Tax (IPT)
Climate related events impact all industries; the insurance industry is no exception. Here’s how it’s affecting Insurance Premium Tax.
IPT
Hungary Insurance Premium Tax (IPT): An Overview
Regarding calculating Insurance Premium Tax (IPT), Hungary is the only country in the EU where the regime uses the so-called sliding scale rate model.
Finland: Insurance Premium Tax Rate Change
On 28 June 2024, the Finnish Parliament approved the amendments to the Insurance Premium Tax (IPT) according to the government proposal (HE 61/2024). With the
Belgium: Deadline to Declare IPT on Broker Fees Postponed Again to October 2024
The deadline for declaring the Insurance Premium Tax (“IPT”) on earnings such as commissions received by an intermediary in connection with the provision of insurance
Hungary: IPT rate change
The Hungarian Government recently announced a new Government Decree (No. 52/2024), which alters the existing IPT regulations. The rules outlined in this decree have not
Austria: New IPT Settlement Form Published
The Austrian Tax Office recently released a new report form (Form6) for settlement of Insurance Premium Tax (IPT). This new template complies with both changes
IPT
Taxation of Motor Insurance Policies
When considering motor insurance, it’s worth remembering that everything is high – from tax rates to the amount of administration required. This blog includes general
IPT
Taxation of Motor Insurance Policies: Norway
Norway has an indirect tax that applies to elements of coverage under a motor insurance policy. This blog details everything you need to know about
Belgium: Deadline to declare IPT on Broker Fees Set for June 20
The scope of Insurance Premium Tax (“IPT”) has been extended to brokers and intermediaries by the Act from 28 December 2023. As a result, beginning
France: Changes in Insurer Contributions of Civil Liability Vehicle Insurance Policies
The recent Order from 30 January 2024 has amended the rate and the calculation basis for the insurer’s part of the contribution that is payable
IPT
Liechtenstein IPT: An Overview
Liechtenstein is one of many countries with Insurance Premium Tax (IPT) requirements, specifically the Swiss Stamp Duty and Liechtenstein Insurance Levy. This blog provides an
Hungary: Last minute change for filing and payment of extra profit tax for 2023
The Government Decree of 197/2022, which regulates extra profit taxation (EPTIPT) in Hungary, has recently been changed. The amendment was issued last Thursday and became
France: IPT exemption on electric cars has been extended
The 2024 Finance Budget Law, announced on December 30, 2023, is set to revise Article 995 of the General Tax Code (GTC) and will have
France: Substantial CATNAT premium rate increase as of January 2025
On 28th December 2023, a new Order was published in the French National Gazette about change of the rates of the so called CATNAT additional
Norway: Road Traffic Insurance Tax Rate change
In the 2024 budget, announced on 18th December 2023, the new tax rates for the Road Traffic Insurance Tax, which is included in the Excise
France: Guarantee Fund Contributions for Victims of Terrorism has been increased
On 28 December, a new ministerial decree was published in the French Official Journal. The new decree increases the amount of the contribution to the