B: Special schemes and exemptions

The following are exempt from the special tax on insurance agreements:

1° Reinsurance, subject to what is stated in Article 1000 ;

2° Insurance benefiting, under exceptional provisions, from exemption from registration duties ;

3° Insurance contracts on bodies, transported goods and carrier's civil liability, merchant ships and fishing vessels taken out against maritime or river navigation risks of any kind ;

4° Contracts of insurance on the body, goods carried and carrier's civil liability, of aircraft underwritten against the risks of all kinds of air navigation;

4° Contracts of insurance on the body, goods carried and carrier's civil liability, of aircraft underwritten against the risks of all kinds of air navigation;

5° Life and similar insurance contracts including life annuity contracts, with the exception of insurance contracts in the event of death taken out to guarantee the repayment of a loan;

5° bis (Repealed);

6° Insurance contracts against frost and storm risks on crops or standing timber.

7° Les contrats d'assurances sur marchandises transportées et responsabilité civile du transporteur des transports terrestres;

8° Les assurances des crédits à l'exportation;

9° Les contrats de garantie souscrits auprès des entreprises d'assurances en application de l'article L. 214-174 of the Monetary and Financial Code and Article 9, as amended, of Decree No. 89-158 of 9 March 1989 implementing Articles 26 and 34 to 42 of Law No. 88-1201 of 23 December 1988, as amended, and relating to debt securitisation funds;

10° Contracts taken out by the Centre national de transfusion sanguine on behalf of the blood transfusion centres with the groupement d'assureurs des risques de transfusion sanguine to satisfy the conditions of compulsory insurance against damage caused to donors and recipients of human blood and blood products of human origin ;

11° Insurance against risks of all kinds relating to commercial land motor vehicles with a total authorised laden weight of more than 3.5 tonnes, with the exception of the part relating to the compulsory insurance requirement for the circulation of land motor vehicles provided for in Article L. 211-1 of the Insurance Code;

11° bis Insurance against risks of any kind relating to land motor vehicles whose exclusive source of energy is electricity and whose registration certificate was issued as from 1 January 2021, including the part relating to the obligation to insure the circulation of land motor vehicles provided for in the same article L. 211-1;

12° Insurance contracts covering risks of all kinds relating to crops, crops, livestock, dead livestock, buildings assigned to farms and exclusively necessary for their operation.

This exemption applies, under the same conditions, to lorries, pick-up trucks, vans used exclusively for commercial purposes, with the exception of the part relating to the obligation to insure the circulation of land motor vehicles provided for in the same article L. 211-1;

13° (Repealed);

14° Long-term care insurance contracts;

15° and 16° Repealed;

17° Contributions paid by ski lift operators as part of the mutual insurance system against climatic hazards;

18° Health insurance contracts subject to the tax mentioned in Article L. 862-4 of the Social Security Code;

19° Insurance contracts on renewable marine energy installations, within the meaning of Article L. 111-6 of the Insurance Code.