The first area of intervention concerns insurance premium tax on driver personal accident and roadside assistance policies. From 2026, these covers will be subject to a 12.5% tax rate, regardless of whether the premium is shown separately from compulsory Motor Third Party Liability insurance. This change overturns the previous interpretation that allowed the application of the reduced 2.5% rate.
For premiums collected during the first five months of 2026, the related tax must be paid by 30 June 2026, by way of derogation from the standard deadlines. The law also requires insurance companies to grant policyholders a reduction equal to at least two thirds of the additional tax, as partial compensation for the increase.

A second significant measure is the extension of the “Southern Italy social security contribution relief” scheme to insurance brokers and other insurance intermediaries. Effective from 1 July 2022, the measure allows eligible employers operating under the relevant ATECO codes to offset the contribution credit between 1 January and 31 December 2026. The relief is also confirmed for the 2025–2029 period, in line with previously approved extensions, while retroactive recognition for periods prior to July 2022 remains excluded.

The Budget Law also affects personal income tax deductions for high-income individuals. Taxpayers with a total annual income exceeding €200,000 will be subject to a flat reduction of up to €440 in the overall amount of deductible expenses. This reduction also applies to premiums paid for CatNat (natural catastrophe) insurance policies, which remain deductible at 19%, albeit with a reduced overall tax benefit.

Overall, the 2026 Budget Law reshapes key fiscal and contribution-related balances within the insurance sector. For insurance brokers, the ability to accurately interpret the new regulatory framework becomes a central element of the advisory value delivered to businesses and private clients.

The score reflects Verlingue’s integrated approach to sustainability: responsible and transparent governance, a strong focus on people and skills development, and an environmental commitment consistent with the vision of the Adelaïde Group and the needs of the insurance sector. In an industry increasingly required to support businesses in managing emerging risks, this rating highlights the alignment between the values Verlingue promotes and the practices it applies internally.

The Synesgy score provides an up-to-date snapshot of the company’s ESG positioning and underlines the progress made towards a competitive and sustainable business model. While not a final milestone, it represents a meaningful step that encourages Verlingue to continue strengthening its ESG initiatives and integrating them into its long-term strategy.

At a time when sustainability has become a decisive factor in selecting insurance partners, this recognition reinforces Verlingue’s credibility and confirms the path the company is pursuing: combining performance, responsibility and the ability to anticipate change.

The Specialty & Affinity division brings together the current teams of Verlingue Immobilier, Eyssautier-Verlingue and the Loan insurance activities. This division will be entrusted to Nicolas Naftalski*, who will be responsible for developing it by adding new businesses both in France and internationally.

The Verlingue International division comprises Verlingue's international subsidiaries. Currently operating in the United Kingdom, Switzerland, Italy and Portugal, turnover generated outside France accounted for more than 37% of Verlingue's total turnover in 2024, thanks to 600 employees based in more than 20 regional offices. Under the leadership of Vincent Harel, this division will be operated by Nicolas Naftalski with the aim of supporting each country according to its specific challenges and enhancing the pooling of expertise to serve our clients.

“I am delighted to welcome Nicolas to Verlingue's Executive Committee. I firmly believe that his proven experience and energy will help accelerate our growth across these various activities,” said Vincent Harel.

“Under Vincent's leadership, this new direction allows Verlingue to position itself to seize every opportunity in its various markets in France and internationally, while offering a higher quality of service to each of its clients,” said Benjamin Verlingue, Chairman and Chief Executive Officer of the Adelaïde Group.

During the year, we completed the transition from Inser to Verlingue, which was a key moment. We also consolidated the Better Future 28 strategic plan, which guides our vision for medium-term development.

In a fast-changing world, our commitment hasn't changed: to offer insurance solutions that are complete, flexible and technologically advanced, combining the strength and adaptability of our organisation.

We'd like to say a big thank you to all our customers and partners for their trust.

From all of us at Verlingue, we hope you have a great holiday season and a very happy 2026 with lots of new opportunities and achievements.

Within this multidisciplinary setting, Verlingue Italy took part in the Congress to reinforce its position in assessing and managing insurance risks across the healthcare sector, with a particular focus on high-complexity areas such as cardiovascular medicine. The sessions highlighted how advances in cardiology are significantly reshaping the risk landscape for both institutions and practitioners, underscoring the need for an increasingly analytical and integrated insurance approach.

For Verlingue, attending an event of this scale means engaging directly with clinicians, understanding the challenges of a high-responsibility sector, and interpreting how clinical innovation will impact future models of protection.

Our experience in complex healthcare environments enables Verlingue to provide advanced advisory services and tailored Risk Insurance Management solutions for professionals, institutions and healthcare facilities.

Over time, various legislative mechanisms have been introduced to address this issue. Among them is Article 2-bis of Law No. 241/1990, which provides a right to compensation where an authority fails to conclude a procedure within the prescribed period.

However, the mere fact of delay does not automatically give rise to a compensable loss. Article 2-bis requires proof that the administration’s inertia was culpable, and the burden of establishing this element rests entirely on the claimant.

Accordingly, where an authority delays the adoption of a favourable administrative measure, the claimant must demonstrate every constituent element of the compensation claim. The court must assess both the objective requirements (the unlawfulness of the failure to act, the existence of unjust damage deserving of redress, and the causal link between the omission and the harm) and the subjective element (intent or negligence on the part of the administration).

In a recent decision—TAR Lazio, judgment No. 16757/2025—the court rejected a claim for damages arising from the failure to decide on a request to extend a concession. The court held that, under Article 2-bis, compensation for delay requires proof of culpable inertia; the mere breach of the statutory time limit for concluding the procedure is not enough.

For further reference:
TAR Lazio, Judgment No. 16757/2025; Article 2-bis, Law 241/1990.

The economic operator ranked second therefore submitted a request for access to the documents, arguing that under Article 36 of Legislative Decree 36/2023 the contracting authority is required to publish any decisions adopted in response to requests for redaction.
The Administration replied by releasing the technical offer in a fully redacted form. The operator then lodged an appeal which was declared out of time, for the reasons set out below.

Grounds of the decision
The judges held that Article 36(3) requires the contracting authority, when notifying the award, to state any decisions taken regarding requests to redact parts of the tenders. Such decisions must be challenged within the strict ten-day limitation period running from the date of the award, as set out in paragraph 4.

However, where the contracting authority fails to publish a specific decision on redaction, the award notification itself must be considered an implicit indication of the authority’s decision to withhold the technical offer. This is because the notification is the moment at which competitors are placed in a position to understand which documents the authority intends to disclose and which it intends to withhold from access or publication.

Consequently, the appeal was deemed late, having been filed and served more than ten days after the award notification.

For further reference:
TAR Campania, Naples, judgment no. 3951/2025; Articles 35 and 36, Legislative Decree 36/2023.