Chapter III

A tax referred to as 'insurance tax' (assurantiebelasting) shall be levied in respect of insurance policies for which the risk is situated in the…

The risk of the insurance is situated in the Netherlands if the policyholder resides in the Netherlands, or, in the event that the policyholder is a…

The tax shall be calculated on the premium, as well as on the remuneration for services related to the insurance.

The tax rate is 21 percent.

Exempt from tax are:

The tax in respect of insurance policies concluded through the intervention of an insurance intermediary designated by Our Minister, to whom a…

The fiscal representative, as referred to in Article 25, paragraphs 6 and 7, must be in possession of a permit from the inspector.

The tax becomes due at the time the premium falls due.

The tax due in respect of a period must be paid upon filing a tax return.

In the cases referred to in Article 25, paragraphs 1 up to and including 5, the risk of the insurance shall be deemed to be situated in the…

Insofar as the premium has not been and will not be received, or is refunded, the tax shall be set off against the tax that has become due in the…

Any person who, pursuant to an insurance contract concluded prior to the entry into force of this Act or an amendment thereof, collects or causes to…

The policyholder who, pursuant to an insurance contract concluded prior to the entry into force of an amendment to the legislation regarding…