Which companies are liable for the tax on insurance policies ?

Under the terms of Article 991 of the French General Tax 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.

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