Source: BUS Sachsen-Anhalt (Linie6Plus)

Apply for tax number for insurance tax or fire protection tax

Description

The Federal Central Tax Office (BZSt) is responsible for the administration of insurance and fire protection tax. Insurance tax and fire protection tax are registration taxes. The company or person who has to pay the tax has to calculate it himself, declare it and pay it to the BZSt.

In the case of insurance tax, the state taxes premium or contribution payments from insurance contracts. The person liable to pay the insurance tax is the policyholder. However, the insurer must declare and pay the insurance tax.

In the case of the fire insurance tax, the state taxes the receipt of the insurance premium for fire insurance, residential building insurance or household insurance. Here, the insurer is the tax debtor and must declare and pay the tax.

You need a tax number to pay the insurance and fire protection tax. You can apply for the tax number at the BZSt.

Prerequisites

Applications can be submitted by

the insurer
the authorized representative or
the policyholder

Informal application possible: Yes

Personal appearance required: No

Online services available: Yes

Procedure

You can submit your application for the allocation of a tax number for insurance and / or fire protection tax:

electronically in the BZSt online portal (BOP) or
by e-mail, fax or mail at the Federal Central Tax Office (BZSt)

Online application in the BOP:

Complete the Application for Tax Number for Insurance Tax and/or Fire Protection Tax form via BOP.
- Forms for insurance tax and fire protection tax can be found in BOP at:
  Forms and Services/All Forms/Tax-National/Insurance and Fire Tax Application Form.
Please indicate in it:
- Your full name
- your address
- from when and for which filing period (calendar month) the first tax return is to be filed
- an explanation of whether the tax filing will be made as an insurer, agent or policyholder
Submit the application.
The BZSt will process your application.
The BZSt will inform you of your tax number.

Submit your application by mail, e-mail or fax:

Compose an informal message to the BZSt requesting the assignment of a tax number for insurance or fire protection tax.
- Insurance and fire protection tax forms can be found in the BOP at:
  Forms and Services/All Forms/Tax-National/Insurance and Fire Tax Filing Form.
Please indicate in it:
- Your full name
- your address
- from when and for which filing period (calendar month) the first tax return is to be filed
- an explanation of whether the tax filing will be made as an insurer, agent or policyholder
Send the message to the BZSt.
The BZSt will process your application.
The BZSt will notify you of your tax number by mail.