Versicherungsteuergesetz Kommentar

The "Insurance Tax Law Commentary" by Stollfuss Buch offers a comprehensive and practice-oriented commentary on the Insurance Tax Act and its associated implementation regulations. This new edition is particularly relevant as it takes into account the modernizations of insurance tax law introduced by the law of December 3, 2020. The commentary addresses key topics such as the distinction between EEA and third-country cases and the connection of tax exemptions for certain personal insurances with social purposes. Additionally, the work includes historical versions of the law and important EU directives that are significant for understanding insurance tax law. It is aimed at anyone dealing with issues related to insurance tax law, including policyholders, insurance companies, and tax advisors.