As announced at the end of last year, an 8 percent insurance premium tax applies as of now.
In this context, please note that in the new legal regulation, a fixed premium tax applies to all property insurance policies with insurance premiums associated to Slovak risks.
This is Act No. 231/2018 Slg.
The main obligation to pay the tax lies with the insurers, regardless of whether they are licensed locally or the cover is provided by an FoS policy. If the FoS insurer fails to pay the insurance tax, this obligation will be transferred to the insured.
For compliance reasons, we therefore recommend coordinating this issue with the respective (FoS) insurers.
unisonSteadfast AG, Sebastian Ernsting