I: Scope of application

The following are exempt from the special tax on insurance agreements: 1° Reinsurance, subject to what is stated in Article 1000 ; 2° Insurance benefiting, under exceptional provisions, from exemption from registration duties ; 3° Insurance contracts on bodies, transported goods and carrier’s civil liability, merchant ships and fishing vessels taken out against maritime or river navigation risks of any kind ; 4° Contracts of insurance on the body, goods…

By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a representative professional group of companies for the benefit of their employees or by a representative organisation of a self-employed profession or of public authority employees for the benefit of its members or as part of collective…

Payments made to insurance organisations by the supplementary retirement, provident or supplementary pension institutions referred to in articles L. 922-1, L. 931-1 and L. 941-1 of the Social Security Code and to Article L. 727-2 of the Code rural et de la pêche maritime which, while providing their own services, entrust insurance companies governed by Book III of the Code des assurances with the task of investing their funds and…

Insurance contracts where the risk is located outside France or does not relate to an industrial, commercial or agricultural establishment located in France are exempt from the special tax; in the absence of a definite material location or a definite connection with an industrial, commercial or agricultural establishment, the risks are deemed to be located at the place of residence or principal establishment of the policyholder. But these contracts may…