Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 65Assicurazioni, riassicurazioni e fondi pensione, escluse le assicurazioni sociali obbligatorie
- 65.20.00Riassicurazioni
Description
- activities of assuming all or part of the risk associated with existing insurance policies originally underwritten by other insurance providers
- activities of finite reinsurance
Exclusion notes
Excluded from division 65:
- provision of insurance-related services on a fee or contract basis, see division 66
- compulsory social security activities, see 84.3
Frequently asked questions
I assume part of the risk on policies already underwritten by other insurers: ATECO code 65.20.00?
Reinsurance covers both life and non-life lines: do I still stay under 65.20.00?
Finite reinsurance: does it have a different code from 65.20.00?
No, finite reinsurance is explicitly listed within 65.20.00 as an included activity. If, however, your work involves assessing risk on behalf of the insurer rather than bearing it, you move into 66.21.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 65.20.00— Attività di riassicurazione(corrispondenza diretta)
