Article 1001 of the French General Tax Code
November 7, 2023
The rate of the special tax on insurance contracts is set: 1° For fire insurance: A 7% for fire insurance relating to non-exempt agricultural risks; generally speaking, the following are considered as having the character of agricultural risk insurance: insurance for all risks of natural or legal persons exclusively or mainly exercising an agricultural or agriculture-related profession as these professions are defined by articles L722-9 and L722-28 of the Rural…
