2 December 2014

The CMU Fund (Fonds de Financement de la protection complémentaire de la couverture universelle du risque maladie) recently wrote to all foreign insurance companies authorised to write sickness insurance (Class 2) in France about the registration requirements of the CMU tax. It is understood that an insurance company should not be required to register for the CMU tax if it does not write any relevant insurance business.

By way of background, the CMU Tax is normally due on insurance contracts that are supplementary and/or complementary to the Assurance-Maladie (the French National Health scheme). Any insurance company writing this type of contract, which are mostly domestic insurance companies, should register with the:

CMU fund, the organisation that manages the fund; and URSSAF, the tax organisation that collect the CMU tax in order to be able to declare this tax.

FiscalReps have contacted the CMU Fund to seek clarification about the registration requirements and shall keep you updated accordingly.