01
Document overview
Distinguishes charges forming part of exempt life insurance/reinsurance from separate taxable services.
- The key test is the service's connection to the policy.
- An embedded fee may follow the exempt supply.
- A separate service is analysed independently.
02
Scope and exclusions
Applies to
Necessary direct services whose charge is embedded in the premium and not separately itemised are treated with the exempt life insurance/reinsurance supply.
Limitations and exclusions
Independent or separately charged services are analysed as separate supplies and do not automatically share the exemption.
05
Official primary source
Directive on Tax Transactions No. 4 of 2026
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