Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 28 provides specific rules for calculating the GloBE Income or Loss of a Constituent Entity that is an insurance company. It mandates adjustments to the Net Financial Accounting Net Income or Loss (FANIL), requiring the exclusion of taxes charged to policyholders for their returns and the inclusion of certain policyholder returns not otherwise reflected. This ensures the tax base aligns with the OECD's Pillar Two GloBE Model Rules for the insurance sector.