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An insurance brokerage has enquired whether its marketing, data transfer, and advertising services are exempt from VAT. The DGT ruled that exemption depends on whether the activity facilitates the connection between insurer and insured, excluding mere information provision or back-office services.
The ruling clarifies the scope of VAT exemptions for insurance intermediaries, distinguishing between value-added mediation and administrative or data-driven support services.
The tax team reviews your specific situation.
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