Indirect taxation on insurance contracts in Europe 2023


Taxes on insurance contracts and premiums are common in Europe. The application of taxes on insurance contracts and premiums varies from country to country. Depending on the country, insurance contracts and premiums may be subject to a regime of taxes that can include insurance premium taxes, stamp duties or parafiscal taxes and levies.

Insurance Europe's annual publication on the indirect taxation of insurance contracts covers 29 European countries, and includes a full survey of rules, tariffs and regulations in European markets. It provides an overview of the taxes applicable to insurance premiums, as well as the various declaration and payment procedures in most European states.

The countries that are included in the publication are: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland and the United Kingdom.

Copies cost €199 excl. VAT. Discounts are available for Insurance Europe member associations and their member companies. For more information, see the purchase page.