Who pays the insurance premium tax?
The following persons or institutions pay the insurance premium tax:
- a designated intermediary
- an insurer in the Netherlands or his authorised agent
- an intermediary if he receives his fee from an insurer in the Netherlands
- a legal representative in the Netherlands of an insurer abroad
- an intermediary who mediates between an insurer abroad and a policyholder in the Netherlands
- a tax representative in the Netherlands of an insurer in the EU
- an insurer in the EU who has no tax representative in the Netherlands
- a tax representative of an insurer outside the EU
- a policyholder, if the insurance premium tax due is not paid by some other party