{"id":5178,"date":"2022-05-06T05:50:00","date_gmt":"2022-05-06T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/courtiers-intermediaires-dassurance-ladministration-donne-sa-definition\/"},"modified":"2022-05-06T05:50:00","modified_gmt":"2022-05-06T03:50:00","slug":"courtiers-intermediaires-dassurance-ladministration-donne-sa-definition","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/courtiers-intermediaires-dassurance-ladministration-donne-sa-definition\/","title":{"rendered":"Courtiers, interm\u00e9diaires d\u2019assurance : l\u2019administration donne sa d\u00e9finition\u2026"},"content":{"rendered":"<p >Pour l\u2019application de l\u2019exon\u00e9ration de TVA r\u00e9serv\u00e9e aux op\u00e9rations d\u2019assurance, de r\u00e9assurance, et aux prestations de services aff\u00e9rentes \u00e0 ces op\u00e9rations effectu\u00e9es par les courtiers et les interm\u00e9diaires d\u2019assurances, que faut-il entendre par \u00ab courtiers \u00bb et \u00ab interm\u00e9diaires \u00bb d\u2019assurances ?<\/p>\n<div>\n<h2> Courtiers, interm\u00e9diaires d\u2019assurances : que faites-vous ?<\/h2>\n<p>Les op\u00e9rations d\u2019assurance, de r\u00e9assurance, ainsi que les prestations de services aff\u00e9rentes \u00e0 ces op\u00e9rations effectu\u00e9es par les courtiers et les interm\u00e9diaires d\u2019assurances sont exon\u00e9r\u00e9es de TVA, toutes conditions par ailleurs remplies.<\/p>\n<p>A ce sujet, l\u2019administration fiscale vient de pr\u00e9ciser que la notion de \u00ab courtier \u00bb ou \u00ab d\u2019interm\u00e9diaire \u00bb d\u2019assurance ou de r\u00e9assurance ne d\u00e9pend pas d\u2019une qualification formelle ou statutaire, mais du contenu des op\u00e9rations r\u00e9alis\u00e9es.<\/p>\n<p>Ainsi, pour pouvoir \u00eatre un \u00ab courtier \u00bb ou un \u00ab interm\u00e9diaire \u00bb d\u2019assurance ou de r\u00e9assurance au sens de l\u2019exon\u00e9ration de TVA, le professionnel doit :<\/p>\n<ul>\n<li>entretenir un rapport avec l\u2019assureur et avec l\u2019assur\u00e9 ;<\/li>\n<li>et fournir des prestations caract\u00e9ristiques d\u2019un courtier ou d\u2019un interm\u00e9diaire d\u2019assurance, comme la recherche de prospects et la mise en relation de ces prospects avec l\u2019assureur en vue de la conclusion de contrats d\u2019assurance.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Actualit\u00e9 Bofip imp\u00f4ts du 27 avril 2022<\/p>\n<p><a title=\"Courtiers, interm\u00e9diaires d\u2019assurance : l\u2019administration donne sa d\u00e9finition\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/courtiers-intermediaires-dassurance-ladministration-donne-sa-definition\" rel=\"nofollow noopener\" target=\"_blank\">Courtiers, interm\u00e9diaires d\u2019assurance : l\u2019administration donne sa d\u00e9finition\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/courtier.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour l\u2019application de l\u2019exon\u00e9ration de TVA r\u00e9serv\u00e9e aux op\u00e9rations d\u2019assurance, de r\u00e9assurance, et aux prestations de services aff\u00e9rentes \u00e0 ces op\u00e9rations effectu\u00e9es par les courtiers et les interm\u00e9diaires d\u2019assurances, que faut-il entendre par \u00ab courtiers \u00bb et \u00ab interm\u00e9diaires \u00bb d\u2019assurances ?<\/p>\n","protected":false},"author":0,"featured_media":5179,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5178","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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