UPDATE 01.06.2026: a new programme law published on 1 June 2026 will increase insurance premium tax from 9.25% to 9.60%
The new rate will apply to premiums due from 1 July 2026 onwards.
What this means for your contracts:
- Premiums due before 1 July 2026 will remain taxed at 9.25%
- From 1 July 2026, the new rate of 9.60% will automatically apply to the premiums in question.
- Your covers and contract terms will remain unchanged.
- No administrative action is required on your part.
IMPORTANT
The measure applies to the entire market and has a direct, though limited, impact on the overall cost of your insurance policies with AG Employee Benefits.
Which insurance products are affected?
The measure applies only to insurance products subject to the 9.25% premium tax.
For the insurance policies you have taken out as an employer with AG Employee Benefits for the benefit of your employees, this means:
✔ Affected by the measure:
- Occupational healthcare insurance
(hospitalisation and outpatient care)
✘ Not affected by the measure:
The current rate of 4.40% remains unchanged for:
- Group insurance
- Occupational disability insurance[1]
[1] With the exception of certain disability insurance policies taken out by the company for the benefit of the company director.
What does this mean for you in practice?
As the tax is calculated on the net premium, the increase automatically results in a higher total amount payable, even when the technical premium itself remains unchanged.
Example:
| Net annual premium | €100.000 |
| Tax at 9.25% | €9.250 |
| Tax at 9.60% | €9.600 |
| ➡️ Annual difference: +€350 | |
Questions? We're here to help.
Our teams closely monitor regulatory and tax developments that may affect your AG insurance policies.
We’re here to help you anticipate changes, understand their practical impact and keep your coverage aligned with your needs, handled clearly and transparently.
👉 If you have any questions or would like a personalised analysis, your regular AG contact will be happy to assist you.