Hard times for surety insurance – Insurance tax liability in surety reinsurance and its consequences

Monday, January 6, 2014 Veröffentlichungen

Article by Christian Drave in Versicherungspraxis 01/2014

In the past, surety reinsurance contracts were not subject to insurance tax. The fiscal authority changed this practice exerted for decades – by now confirmed by the Federal Court of Finance (“BFH”). The amended taxation practice has impacts on the insurance industry and the policy holding industry.


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