Other taxes

Tax on insurance policies

Under the terms of Article 991 of the French General Tax Code, except for the exemptions listed in Articles 995 to 1000 of the same Code, the tax on insurance policies concerns all insurance policies concluded with an insurance company or any other French or foreign insurer.

It is an annual tax levied on the amounts stipulated as accruing to the insurer, and all of the accessory amounts from which the insurer benefits either directly or indirectly on account of the insured (Article 991, paragraph 2 of the French General Tax Code).

The due date for premiums or contributions, regardless of the date the policy was executed or the date of effective payment, is considered to be the chargeable event for the tax. As a result, the applicable tax rate is that which is in force on the due date for premiums or contributions.

The various rates, which depend on the type of insurance policy, are listed in Article 1001 of the French General Tax Code.

Tax on company cars, withholding tax, the contribution on business value added (CVAE), payroll tax and property tax

To find out more about these taxes, please go to the home page of the Professional section of the website.