The questioner has entered into an agreement with a life insurance company regarding the questioner’s distribution of pension products by referring pension and insurance topics to the life insurance company and ongoing adaptation of the products.
The inquirer receives a commission for this, which is calculated according to different models depending on the underlying product, limit values, etc.
The Tax Council confirmed that Spørger’s distribution of the life insurance company’s savings products is exempt from VAT according to Section 13, subsection of the VAT Act. 1, no. 11, letter ae.
The Tax Council also confirmed that Spørger’s provision of the life insurance company’s risk and supplementary products is exempt from VAT according to Section 13, subsection 1 of the VAT Act. 1, No. 10.
Source: skat.dk
