Endowment insurance coupled with an annuity provision scrutinized 

Many endowment insurances coupled with an annuity provision will be finalized in the near future. This type of insurance has resulted in much case law: for example in respect of the commencement date of the policy, the deduction of contributions, the gifting of the policy or the installments, the sale of a endowment insurance coupled with an annuity provision to an individual domestic taxpayer who also has losses available for set-off. This article discusses why the endowment insurance coupled with an annuity provision is different from other types of life insurance contracts, what it is used for, and the most recent developments in this area.
Original title: De kapitaalverzekering met lijfrenteclausule onder de loep