No stamp duty on premiums is due by policyholders residing outside Switzerland or Liechtenstein.

Possibility of a recognized tax solution in Belgium according to the "Branche 23" for Vipvalor products under the following conditions:

	A withholding tax of 1.1% of the single premium is due
	Minimum contract duration of 8 years
	Modifications of the investment strategy are limited (for example 2 times in the year)