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07 July 2020
Carolin Schilling-Schulz Insurance premium tax: Federal Ministry of Finance issues guidelines on determination of policyholders

Germany - Arnecke Sibeth Dabelstein

The Federal Ministry of Finance recently issued guidelines on the determination of policyholders who are persons of relevance for insurance premium tax (IPT) as their registered office in Germany might trigger IPT. These guidelines are especially relevant for vessel and aircraft insurance and English-language policies.

Authors: Carolin Schilling-Schulz, Sophia Reeg
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