Register independently calculated fire protection tax
Description
In the case of fire protection tax, you as the insurer are the tax debtor.
The German fire protection tax is subject to all fees paid for
- Fire insurance, including: firebusiness interruption insurance,
- Homeowners insurance,
- Household contents insurance
This applies if the insured items are located in the territory of the Federal Republic of Germany at the time of payment of the fee.
The tax rate varies depending on the insurance:
- Fire insurance and interruption of fire operations: 22 percent fire protection tax (on 40 percent of the insurance premium)
- Homeowners insurance, in which the insurance partially covers risks that could be the subject of fire insurance: 19 percent fire protection tax (on 14 percent of the insurance premium)
- Household contents insurance, in which the insurance partially covers risks that may be the subject of fire insurance: 19 percent fire protection tax (on 15 percent of the insurance premium)
Insurance policies not mentioned here are not subject to fire protection tax, even if they are partly attributable to risks that may be the subject of fire insurance.
If you are an insurer who is not domiciled in the EU (third-country insurer), a collection agent based in the EU can register the fire protection tax for you. If you, as a third-country insurer, do not have an authorised representative, your policyholders must register the fire protection tax with the BZSt.
The declaration of the fire protection tax is considered a tax assessment subject to review.
The following is eligible to register:
- the insurer
- the authorised representative
- the policyholder
Other prerequisites:
- You have received or paid insurance fees subject to fire protection tax
- You have a tax number for the fire protection tax
Further legal requirements for insurance companies are regulated by the Insurance Supervision Act ().
form or online form suitable for your case:
- Fire protection tax registration
- Fire protection tax registration for EU/EEA insurers
- Fire Protection Tax Registration for Authorized Representatives
- Fire protection tax registration for policyholders
There are no costs.
for insurers and authorised representatives:
- Filing the tax return and paying the tax: 15 days after the end of each filing period
- The registration period is usually one calendar month
- in the case of less than or equal to EUR 400.00 tax in the previous year: 15 days after the end of a calendar year
- for more than EUR 400.00 and less than or equal to EUR 2,400 tax in the previous year: 15 days after the end of a calendar quarter
for policyholders:
- Submission of the tax return and payment of the tax: 15 days after the end of the month of payment of the insurance premium
Hint:
If the tax return is not received by the BZSt on time, you may have to pay a late payment surcharge.
If you do not meet the deadline of 15 days, the Federal Central Tax Office will decide on the amount of the tax as part of an estimate of the tax bases.
Your tax return is considered a tax assessment upon receipt by the BZSt and is subject to review. If the tax return leads to a reduction in the tax previously payable or to a tax refund, this is only considered a tax assessment if the BZSt agrees. Consent does not require any form.
- Objection
- Fiscal court action
Forms available: Yes
Written form required: Yes
Informal application possible: No
Personal appearance required: No
Online services available: Yes
You can register your fire protection tax by post or electronically in the BZStOnline-Portal (BOP):
Registration by post:
- Download the fire protection tax registration form from the BZSt website.
- Forms for insurance and fire protection tax can be found in the BOP at:
Forms & Services/All Forms/National Tax/Insurance & Fire Protection Tax Registration Form
- Forms for insurance and fire protection tax can be found in the BOP at:
- Fill out the form and print it.
- Send the signed form to the BZSt.
- Transfer the self-calculated tax amount by the due date. Otherwise, the amount will be deducted from your account if the SEPA mandate is granted.
Hints:
- You need a tax number for the tax registration.
- You can fill out the fire protection tax registration form electronically.
Online registration via BOP:
- Fill out the appropriate fire protection tax registration form completely via the BZStOnlinePortal in the BOP.
- Forms for insurance and fire protection tax can be found in the BOP at:
Forms & Services/All Forms/National Tax/Insurance & Fire Protection Tax Registration Form
- Forms for insurance and fire protection tax can be found in the BOP at:
- Submit the application.
- Transfer the self-calculated tax amount by the due date or it will be deducted from your account if the SEPA mandate has been issued.
Hints:
- You need a tax number for the tax registration.
- For electronic tax filing in the BOP, you must register for the BOP. To do this, fill out the form "Application for (new) registration/registration for the electronic transmission of insurance tax and/or fire protection tax registration" and complete the registration.
- Alternatively, you can use an existing Elster certificate.
As an insurer, you are required to keep records to determine the tax and the basis of your calculation.
Federal Ministry of Finance (BMF)
The text was automatically translated based on the German content.
