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AEOI reporting obligation for German clients of a foreign insurance
AEOI reporting obligation for German clients
The automatic exchange of information (AEoI) obliges financial institutions to provide their clients’ country of residence’s with relevant financial data. Life insurance companies also fall in this category. This article shows the risks and challenges associated with this disclosure.
The article explains what life insurance companies have to undertake in order to be AEoI-compliant. It also shows which clients are affected and as of which amount notification becomes mandatory. The article also provides an appraisal of insurance contracts from a legal and a tax perspective and shows what could be the next steps going forward.
