ドイツの保険料税（IPT)

国際グループでは、委員会や専門弁護士とともに、ドイツの保険料税 (IPT: Insurance Premium Tax) が当クラブのビジネスにどのように影響するかの成り行きを、引き続き見守っております。ドイツ税務当局は、ケルン財政裁判所の2017年判断に依拠し、船籍がドイツでなくても、あるいはメンバーがEU内の他国にあっても、共同被保険者の所在がドイツにある場合は、保険料税 (保険料総額の19%)を課税するとしています。

Working through the International Group, and with specialist legal support, IG clubs continue to monitor the developing situation in Germany as regards Insurance Premium Tax on clubs' business. 

Relying on a decision of the Cologne Fiscal Court in October 2017, the German tax authorities continue to assert that IPT (charged at 19% on the whole premium) is payable where co-assureds are domiciled in Germany, even where the insured vessel is not German-registered or the Member is domiciled elsewhere in the EU.

Following a recent decision of the German Federal Tax Court, it is likely that the Cologne decision will be challenged, on the basis amongst others that in many instances this interpretation conflicts with EU tax harmonisation regulations designed to prevent double taxation. A definitive decision is not expected however before 2020 at the earliest.

Pending the outcome, IG clubs do not propose to charge or apportion IPT to German domiciled co-assureds. However, it remains a risk that the October 2017 decision will be allowed to stand; or that tax authorities will seek to enforce the existing interpretation before the October 2017 interpretation can be reversed. In those circumstances, clubs may be obliged to collect outstanding IPT retrospectively in respect of policies with co-assureds domiciled in Germany.

Members requiring more information should contact UK Club's Head of Compliance, Paul Knight (E paul.knight@thomasmiller.com)