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A 10% tax applies to capital gains realized upon surrender or maturity of certain life insurance policies. More specifically, the following policies are affected: Branch 21 savings insurance: for which the eight-year term has expired with death benefit coverage of at least 130% of the premiums paid Branch 23 investment insurance policies Investment insurance policies combining Branch 21 and Branch 23, also known as Branch 44. If a Branch 21 or 26 policy (capitalization transaction) is subject

completed the Integrale book transaction, consisting of the life assurance contracts belonging to branches 21 and 23 and to the co-insurance and reinsurance contracts relating to those branches. More specifically, the life insurance book consisted of... December 2025) (de "Integrale-portefeuille"). De polisadministratie werd gedaan door Monument Assurance Belgium Services SA ("MABS"), dat op 31 december 2022 opging in Monument Insurance European Services SA ("MIES"), op basis van een