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Operations in the field of insurance, reinsurance and retrocession

8 October 2026, 14:15

Insurance, co-insurance, and reinsurance operations — operations resulting in the insurer receiving: insurance payments (compensation) under insurance, co-insurance, and reinsurance contracts, including insurance premiums, reinsurance commissions paid (including tontine); interest accrued on the premium deposit under reinsurance contracts and transferred by the reinsurer to the cedent; insurance premiums received by an authorized insurer who has concluded a co-insurance contract in accordance with established procedures on behalf of and at the request of insurers; funds received by the insurer in subrogation from a party responsible for damage caused to the insured, in the amount of compensation paid to the insured; funds received by the insurer under an agreement on direct compensation for damages from the insurer who has insured the civil liability of the person causing harm, in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners; target funds received by insurance medical organizations - participants in compulsory health insurance from the territorial fund of compulsory health insurance in accordance with the financial guarantee agreement for compulsory health insurance; funds received by insurance medical organizations - participants in compulsory health insurance from the territorial fund of compulsory health insurance and intended for expenses related to the management of compulsory health insurance in accordance with the financial guarantee agreement for compulsory health insurance (within the norm established by the legislation of the Russian Federation on compulsory health insurance); funds received by insurance medical organizations - participants in compulsory health insurance from the territorial fund of compulsory health insurance, which are compensation for performing actions provided for in the financial guarantee agreement for compulsory health insurance insurance¹.

Tax Code of the Russian Federation, as amended on 2024-03-23, Art. 149, subpara. 7 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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