As a reminder, insurance and reinsurance transactions (hereinafter “insurance transactions”) as well as the provision of services relating to these transactions carried out by insurance brokers and intermediaries are exempt from VAT (art. 261-C-2° of the CGI). The tax authorities recently provided details on the various conditions to be met in order to benefit from the exemption, in particular in view of recent European case law (see BOI-TVA-CHAMP-30-10-60-10 of April 27, 2022) .
Source Option Finance
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