Finland Supreme Administrative Court Clarifies VAT Treatment of Insurance Service Packages

The Finnish Supreme Administrative Court June 9 posted online Decision No. KHO:2025:45, clarifying the VAT treatment of insurance service packages. The taxpayer, a registered insurance broker, offered corporate customers service packages, which included services such as annual maintenance of policies. The Central Tax Board found some of the services subject to VAT. On appeal, the Supreme Administrative Court found that: 1) services included in the annual maintenance service, and in the comprehensive management service, which were related to the continuation of the validity of the insurance, were exempt brokerage services; 2) expert services, administrative services, insurance and risk analysis, and ...