France, Luxembourg & Portugal: Changes to IPT Tax Filings

Christophe Bourdaire
October 11, 2019

Online filing is becoming more popular in the European Union and three new territories look set to modernise how Insurance Premium Tax (IPT) should be filed going forward.

  1. France has introduced an article in its 2020 Budget Law that will make the online filing and payment of IPT compulsory by 1 January 2022 at the latest. This article is very likely to be voted in but will need to be rubber stamped by an application Decree. It’s therefore too early to say when the switch from paper to online filing will take place, but this should happen within the next two years.
  2. In Luxembourg, from 1 October 2019, insurance companies now have the option to declare their premium tax liabilities online. The online filing is not yet compulsory, so it is still be possible to file paper returns for the time being.
  3. Portugal already opted for online filing some years ago and has given the option to taxpayers to submit corrective Stamp Duty returns with effect from 1 January 2020. The objective is to avoid offsetting premium taxes outside the Stamp Duty return and to reduce the administrative work related to the treatment of tax reclaims.

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Christophe Bourdaire

Senior Regulatory Specialist, Regulatory Analysis. Christophe joined Sovos FiscalReps in 2011 and has been managing the IPT compliance process for a portfolio of captives and French speaking clients. Based in France, he focuses on the development of the global IPT content and technology offering. Christophe completed a degree (certificate) in Journalism at Ecole Nouvelles in Nice, France. He is a native French speaker, and also speaks fluent Spanish.
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