No insurance tax for warranty risks on construction work abr ...
The Supreme Tax Court has held that insurance taken out with an EU/EEA insurer to cover warranty risks on a plant constructed outside Germany is free of insurance tax. However, the same insurance taken out with a non-EU/EEA insurer is subject to the tax if the insured person is a domestic legal or natural person.
Kategorien: Supreme Tax Court cases
Schlagwörter: Insurance / Versicherungen, Insurance ta ...