Regulatory Analysis
On 7 May 2026, the Portuguese Council of Ministers approved a draft Decree-Law setting out a new organic law for the National Institute of Medical Emergency (INEM). According to a government source cited by the newspaper Público, the draft would raise the levy charged on Life, Health, Accident and Motor insurance premiums from 2.5% to […]
Following the territorial reform of the Region of Sardinia under Regional Law No. 7/2021, Sardinia’s provincial map was substantially reorganised in 2025. In total, 221 municipalities across Sardinia changed their provincial boundary, affecting the routing of MTPL IPT payments in 2026. The Province of South Sardinia (SU) was fully dissolved and the Province of Sassari […]
Belgium’s Programme Law (Loi-programme / Programmawet), published in the Belgian Official Gazette on 1 June 2026, includes, among other measures, an increase in the standard Insurance Premium Tax (IPT) rate from 9.25% to 9.60%, effective 1 July 2026. The rate change was first announced in the federal government’s budgetary agreement of November 2025 and was […]
The Slovak Ministry of Finance has published updated instructions for completing the Insurance Premium Tax (IPT) return, effective 1 January 2026. The update introduces a new disclosure requirement for taxpayers applying the transitional tax rates under Article 13a of the IPT Act. Taxpayers who apply the 8% rate only, or both the 8% and 10% […]
The Finance Act 2026 received Royal Assent on 18 March 2026. The Act implements the fiscal measures announced at the Autumn Budget 2025 and, amongst other things, introduces important changes for disabled people and their insurers. In particular, it restricts the Insurance Premium Tax (IPT) exemption available in connection with the Motability Scheme which is […]
The French Government has enacted a new exceptional TSA (Taxe de Solidarité Additionnelle) for the fiscal year 2026. This measure was included in Article 13 of the Social Security Budget for 2026, published on 31 December 2025. The new contribution is effective from 1 January 2026, and is levied at a rate of 2.05% on […]
On 30 December 2025, the Italian Parliament gave final approval to the 2026 Budget Law, which was published in the Official Gazette as Law No. 199 of 30 December 2025. The law entered into force on 1 January 2026 and introduces significant changes affecting insurers writing motor and vessel business in Italy. The Budget Law […]
The Slovak Ministry of Finance has published a press release detailing a temporary Tax Amnesty measure introduced as part of the third consolidation package. This initiative aims to support taxpayers in regularizing their tax affairs without incurring penalties or interest. According to the tax amnesty rules, a taxpayer can settle its outstanding tax liabilities (via […]
Following the approval of the third consolidation package by the Slovakian Parliament on September 24, 2025, the amended legislation increasing the insurance premium tax rate from 8% to 10% has been published. The increased rate takes effect on January 1, 2026. Transitional provisions have been introduced to support the implementation of the new rate. The […]
The Central Bank of Ireland has ratified a reduction in the Insurance Compensation Fund (ICF) levy from 2% to 1%, effective 1 January 2026. This change follows the Bank’s annual review of the Fund’s financial state and reflects improved projections for its income and reserves. This decision has been made pursuant to Section 6 of […]
On 22 August 2025, the Danish Guarantee Fund (DGF) published its annual announcement regarding insurer contributions for 2026. The update aligns with Executive Order BEK no. 587 of 26 May 2025 on contributions to the Guarantee Fund for non-life insurance companies. Key Changes Effective 1 January 2026 Rate Reduction for Non-Life Consumer Policies The contribution […]
On 17 June 2025, the Lithuanian Parliament adopted Law No. XV-283, introducing a new Security Contribution (SD) on non-life insurance premiums. The measure aims to support the National Defence Fund and is aligned with the EU Solvency II Directive (2009/138/EC). The new SD regime applies to both domestic insurers and foreign insurers operating in Lithuania […]
On 18th March 2025, the Budget Restructuring Measures Act 2025 (7/2025) was published in the Austrian Federal Law Gazette. Among other tax measures, the Insurance Tax (IPT) Act was amended. In Austria, the IPT Act includes rules for the taxation of insurance policies covering motor vehicles. The changes can be summarised as follows: a) Abolishment of […]
Following the postponement of the 2025 budget bill from December 2024, on 15 February 2025, the Act on Finance for 2025 has been published in the French National Gazette. For insurance Premium Tax (IPT) there are two notable measurements in this Act: 1.) Higher rate for fire insurance premium A 12% rate is introduced for […]
On 6 December 2024, the Italian Institute for Insurance Supervision (IVASS) published the management charge rate for the year 2025. The rate has been increased from 4.37% to 4.50%. The management charge reduces the taxable basis applied to the Road Accident Victims Fund (RAVF) and Hunting Accident Victims Fund (HAVF) and is published annually at […]
The Hungarian Government issued a new government decree (no 356/2024) on 21st November 2024, which amends the extra profit tax regulations including the rules for insurance premium tax (EPTIPT). The new decree extends the extra profit tax on insurance premiums for another year. The updated termination date is 31st December 2025. Not only the applicable rates, […]
On 10th September 2024, the Danish Guarantee Fund (DGF) issued an order concerning the rate of contributions payable by insurers for 2025. The following non-life consumer policies will be subject to DKK 10 contribution: Family insurance policies Homeowners insurance policies Health insurances Change of ownership insurances Seller liability insurances Building/Construction damage insurance Motor insurance policies […]
On 1st of October 2024, the Irish Motor Insurance Bureau (MIBI) announced that in 2025 the contributions payable by the insurance companies to the Motor Insurers’ Insolvency Fund (MIICF) will end from 1st January 2025. The reason for this statement, published on their website, is that MIBI’s expects the value of the fund to exceed […]