Insurance Premium tax

The insurance premium tax depends usually after the risks situated.
Here, among others, following questions need to be answered:

• Is there a tax liability? Is there a tax liability for business via freedom to provide services or for non-admitted business?
• Is there a requirement to establish a tax representative? Even without obligation it could be necessary because of the language barrier or the required fiscal know-how of a local tax representative / consultant.
• What tax rates and tax types for which insurance risks are to be calculated?
• What reporting requirements exist (e.g. tax rate, tax amount on the invoice, etc.)?
• What data is required for tax statements?
• How often a tax statement has to be issued (monthly, quarterly, annually)?
• etc.

An overview of the EEA countries you can find here.