Greece Regulatory Roundup: March 2017
The Independent Authority of Public Revenue issued the circular POL. 1028/22.2.2017 providing clarification on IPT exemptions and the treatment of cancelation insurance contracts in Greece. According to the provisions of the decision, the following insurance premiums are exempted from Insurance Premium Tax:
Insurance contracts for ships and aircrafts of article 3 of the Law 551/1970 Life insurance policies, provided that the duration of these policies are at least 10 years Insurance contracts taken out by foreign and domestic shipping companies governed by the Law 27/1975 Reinsurance. The above decision further...
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