Tulumaksuseaduses tehakse järgmised muudatused ja täiendused ... 4) paragrahvi 9 lõiget 1 täiendatakse punktidega 8 ja 9 järgmises sõnastuses: «8) kindlustusvõtjale teada oleva investeerimisriskiga elukindlustuslepingu alusel väljamakstud summa, millest on maha arvatud kindlustusvõtja poolt kindlustuslepingu alusel kindlustusandjale tasutud kindlustusmaksed ...
Assets: item D. Investments for the benefit of life assurance policyholders who bear the investment risk. In respect of life assurance this item shall comprise, on the one hand, investments the value of which is used to determine the value of or the return on policies relating to an investment fund and, on the other hand, investments serving as cover for liabilities which are determined by reference to an index. This item shall also comprise investments which are held on behalf of the members of a tontine and are intended for distribution among them.
