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Insurance Premium Tax is a tax on (damage) insurance that was introduced in the law in 1970. This tax is invoiced and remitted by the insurer, an authorised agent, or insurance intermediary. The tax is calculated on the insurance premium. Insurance Premium Tax is also due on services related to the insurance, such as intermediary activities.
On behalf of the Ministry of Finance, we are investigating the effectiveness and efficiency of certain exemptions and rate increases of Insurance Premium Tax.
Want to learn more? Contact Jasper Veldman.