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An insurance brokerage has queried whether the customer acquisition activities performed by its external assistants are exempt from VAT. The DGT has ruled that the exemption depends on whether the mediation work genuinely contributes to bringing the insurer and the insured closer together.
This ruling clarifies the distinction between administrative back-office support and active mediation, affecting how insurance firms structure and tax their external sales support services.
The tax team reviews your specific situation.
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