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

Required documents

No documentation is required.

Fees (costs)

There are no costs involved.

Deadlines

There is no deadline.

Processing time

Processing Time: 2 - 5 Days

Legal remedy

The allocation or non-allocation of a tax number is not an administrative act. Therefore, no legal remedy is provided.

Applications / Forms

Forms available: No

Written form required: No

Informal application possible: Yes

Personal appearance necessary: 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 post to the Federal Central Tax Office (BZSt)

Online application in the BOP:

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

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

Write an informal message to the BZSt in which you request the allocation of a tax number for insurance or fire protection tax.
- Forms for insurance and fire protection tax can be found in the BOP under:
  Forms and services/All forms/Tax national/Insurance and fire protection tax registration form
Please enter:
- Your full name
- Your address
- from when and for which registration period (calendar month) the first tax registration is to be submitted
- an explanation of whether the tax return will be filed as insurer, authorized representative or policyholder
Send the message to the BZSt.
The BZSt will process your application.
The BZSt will send you your tax number by post.