- Sales mark-ups are often charged on group insurance policies
- Federal Fiscal Court ruled that sales mark-ups may be subject to Insurance Premium Tax (IPT)
- Federal Ministry of Finance heavily generalized the ruling, assuming IPT liability for full sales price
- Fiscal Court Köln ruled that sales mark-up did not constitute insurance remuneration under IPT Act
- FG Köln rejected generalization of BFH ruling and emphasized the need for clarification on IPT treatment of sales mark-ups in group insurance policies
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
