Article 77(2) of Directive 2009/138/EC states that the cash-flow projection used in the calculation of the best estimate shall take account of all the cash in- and out-flows required to settle the insurance and reinsurance obligations over the lifetime thereof. In addition to that Article, Article 78(1) of that Directive requires to take account of all expenses that will be incurred in servicing insurance and reinsurance obligations when calculating technical provisions. Moreover, Article 28 of Delegated Regulation (EU) 2015/35 requires that the cash flow projection used in the calculation of the best estimate includes payments of expenses as referred to in Article 78(1) of that Directive as well as taxation payments which are, or are expected to be, charged to policy holders or are required to settle the insurance or reinsurance obligations.

The cash flows associated with the fees listed in the question should be considered cash flows required to settle the insurance and reinsurance obligations and should thus be included in the best estimate.​

Whether those cash flows constitute expenses (and hence fall under Article 28(c) of Delegated Regulation (EU) 2015/35), or constitute taxation payments (and hence fall under Article 28(h) of Delegated Regulation (EU) 2015/35) depends on the specifics of the relevant national taxation regime, so a general answer cannot be provided.