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A company has requested clarification on whether medical insurance deducted from a worker's gross salary (flexible remuneration) qualifies as an exempt benefit in kind. The Directorate General for Tax (DGT) explains that if the company is the policyholder and the remuneration is stipulated in the contract, the exemption applies.
This ruling provides legal certainty for companies offering flexible remuneration packages, confirming that certain medical insurance arrangements can be structured to benefit employees without incurring additional tax liabilities.
The tax team reviews your specific situation.
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