Alignment of insurance tax assessment terms with VAT: implications for late declarations.

• The deadline for assessing insurance tax will now start from the date of filing the returns
• Insurance companies can now file late premium declarations within 90 days of the deadline without penalties
• The deadline for assessing insurance tax has been aligned with the VAT deadline
• The deadline for assessing infidelity declarations has been reduced to five years, and for omitted declarations to seven years
• The outdated ten-year deadline for assessing insurance tax has been eliminated
• The deadline for processing annual declarations by the tax office will now start from the date of filing, rather than the date of payment

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.