Outsourced insurance claims handling

The Polish company Aspiro carried out, for and on behalf of an insurer, services relating to the settlement of insurance claims, including, in particular, reception and registration of claims, determination of the reasons for and circumstances of claims, settlement of substantive claims, assessment of damages, etc. Aspiro had no contractual link with the insured persons and had no liability towards them.

The CJEU considered the services provided by Aspiro did not satisfy the criteria to be considered as an insurance transaction, given that this company did not bear any risk and was not contractually bound to the insured persons. The services were also not a service performed by insurance brokers and insurance agents as, although Aspiro indeed had a relationship with the insurer and the insured person, the services that it provided did not cover the essential aspects of the work of an insurance agent, i.e the finding of prospective clients and their introduction to the insurer.

The services in question – which only constitute the division of the activities carried out by insurance companies – cannot therefore benefit from the VAT exemption applicable to insurance transactions.

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

William Stemmer

William Stemmer, Partner, has more than 15 years’ experience in Indirect Tax matters. William particularly specializes in the real estate and financial sectors. William is a lecturer at the University […]