{
  "schemaVersion": 1,
  "releaseId": "2026-10-23",
  "publishedOn": "2026-10-23",
  "knownAt": "2026-10-23T06:48:43Z",
  "baselineReviewedOn": "2026-10-06",
  "description": "Latest supplied research, with separate US federal and state findings. Unknown legal effective dates are null.",
  "dataset": "Foreign reinsurance tax research",
  "version": "2026-10-23",
  "verified": null,
  "licence": "CC BY 4.0 — KAFS North America, https://insurers.global; underlying source rights remain with their publishers.",
  "scope": "europe",
  "timeBasis": "recordedAt is knowledge time; effectiveFrom/effectiveTo are legal validity [start,end), null means unknown. Latest research is not a confirmed current-law or all-in rate.",
  "pages": {
    "pageSize": 10,
    "pageCount": 5,
    "first": "https://europe.insurers.global/api/v1/reinsurance-tax/current/pages/1.json"
  },
  "count": 50,
  "data": [
    {
      "id": "AL",
      "name": "Albania",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "albania",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "al-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "AD",
      "name": "Andorra",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "monaco-andorra-san-marino",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ad-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "AT",
      "name": "Austria",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "austria",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "at-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Premium-tax exemption only; withholding and other charges not established.",
        "sources": [
          {
            "url": "https://www.bmf.gv.at/en/topics/taxation/insurance-tax/tax-exemptions.html",
            "label": "www.bmf.gv.at",
            "sourceDate": "authority guidance"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Premium-tax exemption only; withholding and other charges not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "BY",
      "name": "Belarus",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "belarus",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "by-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "BE",
      "name": "Belgium",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "belgium",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "be-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "BA",
      "name": "Bosnia and Herzegovina",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "bosnia-and-herzegovina",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ba-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Reinsurance premiums; applicable across FBiH, Republika Srpska and Brcko. Treaty relief may apply.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "current page"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "10%",
            "ratePercent": 10,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Reinsurance premiums; applicable across FBiH, Republika Srpska and Brcko. Treaty relief may apply.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "BG",
      "name": "Bulgaria",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "bulgaria",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bg-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "HR",
      "name": "Croatia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "croatia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "hr-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "CY",
      "name": "Cyprus",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "cyprus",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cy-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "CZ",
      "name": "Czechia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "czechia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cz-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "DK",
      "name": "Denmark",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "denmark",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "dk-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "EE",
      "name": "Estonia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "estonia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ee-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "FI",
      "name": "Finland",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "finland",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "fi-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "FR",
      "name": "France",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "france",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "fr-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Premium-tax exemption only; withholding and other charges not established.",
        "sources": [
          {
            "url": "https://bofip.impots.gouv.fr/bofip/3527-PGP.html/identifiant%3DBOI-TCAS-ASSUR-10-40-20-10-20120912",
            "label": "bofip.impots.gouv.fr",
            "sourceDate": "authority guidance"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Premium-tax exemption only; withholding and other charges not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "DE",
      "name": "Germany",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "germany",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "de-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Surety/security reinsurance can differ. Tax-haven defensive income-tax rules need separate assessment.",
        "sources": [
          {
            "url": "https://www.gesetze-im-internet.de/englisch_versstg/englisch_versstg.html",
            "label": "www.gesetze-im-internet.de",
            "sourceDate": "legislation / 2025"
          },
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "legislation / 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium tax",
            "rateDisplay": "Generally exempt from premium tax",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Surety/security reinsurance can differ. Tax-haven defensive income-tax rules need separate assessment.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "GI",
      "name": "Gibraltar",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "gibraltar",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gi-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "GR",
      "name": "Greece",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "greece",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gr-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "GG",
      "name": "Guernsey",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "crown-dependencies",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gg-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "HU",
      "name": "Hungary",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "hungary",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "hu-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "IS",
      "name": "Iceland",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "iceland",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "is-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "IE",
      "name": "Ireland",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "ireland",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ie-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Life and non-life levies excluded; stamp and withholding treatment not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Insurance levies",
            "rateDisplay": "Reinsurance excluded from insurance levies",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Life and non-life levies excluded; stamp and withholding treatment not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "IM",
      "name": "Isle of Man",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "crown-dependencies",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "im-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "IT",
      "name": "Italy",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "italy",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "it-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "JE",
      "name": "Jersey",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "crown-dependencies",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "je-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "XK",
      "name": "Kosovo",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "kosovo",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "xk-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "LV",
      "name": "Latvia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "latvia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "lv-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "LI",
      "name": "Liechtenstein",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "liechtenstein",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "li-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "LT",
      "name": "Lithuania",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "lithuania",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "lt-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "LU",
      "name": "Luxembourg",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "luxembourg",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "lu-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "MT",
      "name": "Malta",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "malta",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mt-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "MD",
      "name": "Moldova",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "moldova",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "md-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "MC",
      "name": "Monaco",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "monaco-andorra-san-marino",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mc-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "ME",
      "name": "Montenegro",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "montenegro",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "me-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "NL",
      "name": "Netherlands",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "netherlands",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "nl-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Premium-tax exemption only; withholding and other charges not established.",
        "sources": [
          {
            "url": "https://business.gov.nl/regulations/insurance-premium-tax/",
            "label": "business.gov.nl",
            "sourceDate": "authority guidance"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Premium-tax exemption only; withholding and other charges not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "MK",
      "name": "North Macedonia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "north-macedonia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mk-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Insurance/reinsurance premiums paid abroad; prior tax-authority approval required to use treaty rates.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/north-macedonia/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "current page"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "10%",
            "ratePercent": 10,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Insurance/reinsurance premiums paid abroad; prior tax-authority approval required to use treaty rates.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "NO",
      "name": "Norway",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "norway",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "no-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "PL",
      "name": "Poland",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "poland",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "pl-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "PT",
      "name": "Portugal",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "portugal",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "pt-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "RO",
      "name": "Romania",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "romania",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ro-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "RU",
      "name": "Russia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "russia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ru-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "SM",
      "name": "San Marino",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "monaco-andorra-san-marino",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sm-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "RS",
      "name": "Serbia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "serbia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "rs-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "SK",
      "name": "Slovakia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "slovakia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sk-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "SI",
      "name": "Slovenia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "slovenia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "si-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "ES",
      "name": "Spain",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "spain",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "es-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "1.5% on premiums ceded to a non-resident reinsurer without a Spanish PE, before applicable treaty relief. Reinsurance IPT exemption is separate.",
        "sources": [
          {
            "url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/capitulo-03-tributacion-rentas-comunes-nr/rendimientos-derivados-actividades-economicas/rend-activid-economicas-sin-ep.html",
            "label": "sede.agenciatributaria.gob.es",
            "sourceDate": "current authority manual"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Non-resident income tax / IPT",
            "rateDisplay": "1.5% income tax; IPT exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "1.5% on premiums ceded to a non-resident reinsurer without a Spanish PE, before applicable treaty relief. Reinsurance IPT exemption is separate.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "SE",
      "name": "Sweden",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "sweden",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "se-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "CH",
      "name": "Switzerland",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "switzerland",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ch-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "TR",
      "name": "Türkiye",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "turkiye",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tr-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "UA",
      "name": "Ukraine",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "ukraine",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ua-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "dated",
        "summary": "Zero rate for qualifying financially reliable non-resident reinsurers and specified nuclear-pool placements; otherwise 12%, funded by the Ukrainian payer. Latest detailed conditions require confirmation.",
        "sources": [
          {
            "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/services/tax/documents/ey-worldwide-corporate-tax-guide-2022.pdf",
            "label": "www.ey.com",
            "sourceDate": "2022 / 2025"
          },
          {
            "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-worldwide-corporate-tax-guide-10-2025.pdf",
            "label": "www.ey.com",
            "sourceDate": "2022 / 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Tax paid by cedant",
            "rateDisplay": "0% qualifying; 12% otherwise",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "Zero rate for qualifying financially reliable non-resident reinsurers and specified nuclear-pool placements; otherwise 12%, funded by the Ukrainian payer. Latest detailed conditions require confirmation.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "GB",
      "name": "United Kingdom",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "united-kingdom",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gb-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "True treaty/facultative, proportional/non-proportional reinsurance exempt. This does not establish every possible income-tax outcome.",
        "sources": [
          {
            "url": "https://www.gov.uk/government/publications/notice-ipt-1-insurance-premium-tax/notice-ipt1-insurance-premium-tax",
            "label": "www.gov.uk",
            "sourceDate": "current HMRC notice"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium tax",
            "rateDisplay": "Exempt from IPT",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "True treaty/facultative, proportional/non-proportional reinsurance exempt. This does not establish every possible income-tax outcome.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    }
  ]
}