Sales premium of insurance tax as insurance fee

Topic area:
Key words:
Tax
Initiative
Official name
Versicherungsteuer; Verkaufsaufschlag als Versicherungsentgelt; Urteil des BFH vom 07.12.2016 (BStBl II 2017, S. 360)
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
29.11.2017
Doc. code
2017/0993810
Summary
Status
Status

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Current version
Final version
29.11.2017
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: German government, 2017/0993810, 2017