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Find out more about IPT.
French IPT Liability
As with most other European countries, the insurer is liable for the tax. The French tax authorities also view the appointed fiscal representative as being responsible for the calculation and payment of IPT. Unusually, in certain circumstances, any intermediary may be held liable also.
France IPT Rates
Principal French IPT rates include:
Life insurance cover is exempt from French IPT. However, Freedom of Services insurers providing Life cover in France must nevertheless appoint a local fiscal representative. This rep must file the equivalent of ‘nil’ returns with the French tax authorities.
Reinsurance and Marine is exempt from Insurance Premium Tax in France. There are a number of variations to the rates above.
French Parafiscal Charges
An addition to French IPT, there is also an extensive range of additional insurance levies and charges, including:
Payments of French Insurance Premium Tax
French IPT is payable 15 days following the month end.
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