Administrative services A-Z

Forms available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance required: No

Online services available: Yes

For fire protection tax, you as the insurer are the tax debtor.

The German fire protection tax applies to all premiums paid for

• Fire insurance, including: fire business interruption insurance,
• residential building insurance,
• household insurance

This applies insofar as the insured objects are located in the territory of the Federal Republic of Germany at the time of payment of the premium.

The rate varies depending on the insurance policy:

• Fire insurance and fire business interruption: 22 percent fire protection tax (on 40 percent of the insurance premium).
• Residential building insurance, where the insurance partially covers hazards that could be the subject of fire insurance: 19 percent fire protection tax (on 14 percent of the insurance premium)
• Homeowner's insurance policies where the insurance partially applies to perils that could be the subject of fire insurance: 19 percent fire tax (on 15 percent of the insurance premium)

Insurance policies not listed here are not subject to fire tax, even if the insurance is partially on perils that may be the subject of fire insurance.

If you as an insurer are not domiciled in the EU (third country insurer), a collecting agent domiciled in the EU may file the fire protection tax on your behalf. If you as a third country insurer do not have an authorized representative, your policyholders must register the fire protection tax with the BZSt.

The registration of the fire protection tax is considered a tax assessment subject to review.

The person entitled to register is

Other requirements:

• You have received or paid insurance premiums that are 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 (VAG).

form suitable for your case or online form:

• Fire protection tax registration
• Fire protection tax declaration for EU/EEA insurers
• Fire protection tax declaration for authorized representatives
• Fire protection tax declaration for policyholders

There are no costs involved.

You can register your fire tax by mail or electronically in the BZStOnline-Portal (BOP):

Register by mail:

• Download the fire protection tax registration form from the BZSt website.
  • Insurance and Fire Protection Tax forms can be found in the BOP at:
    Forms and Services/All Forms/Tax-National/Insurance and Fire Protection Tax Filing Form.
• Complete and print the form.
• Sign and return the form to the BZSt.
• Remit the self-calculated tax amount by the due date. Otherwise, the amount will be collected from your account if a SEPA mandate has been issued.

Notes:

• You will need a tax number to file your tax return.
• You can fill out the fire tax filing form electronically.

Online registration via BOP:

• Complete the appropriate fire protection tax registration form via the BZStOnlinePortal in BOP.
  • Insurance and Fire Protection Tax forms can be found in the BOP at:
    Forms and Services/All Forms/Tax-National/Insurance and Fire Protection Tax Filing Form.
• Submit the registration form.
• Transfer the self-calculated tax amount by the due date or it will be collected from your account if a SEPA mandate has been issued.

Notes:

• You need a tax number to file the tax return.
• For electronic tax filing in the BOP, you must register for the BOP. To do so, complete the form "Application for (Re)Approval/Registration for Electronic Transmission of Insurance Tax and/or Fire Tax Filing" and complete the registration.
• Alternatively, you can use an existing Elster certificate.

for insurers and authorized representatives:

• Filing the tax return and paying the tax: 15 days after the end of each filing period.
  • Filing period is usually one calendar month
• if the tax was less than or equal to EUR 400.00 in the previous year: 15 days after the end of a calendar year
• for more than 400.00 EUR and less than or equal to 2,400 EUR tax in the previous year: 15 days after the end of a calendar quarter

for policyholders:

• Submitting the tax return and paying the tax: 15 days after the end of the month in which the insurance premium is paid

Notice:

If the tax return is not received by the BZSt on time, you may have to pay a late tax surcharge.
If you do not meet the 15-day deadline, the Federal Central Tax Office will decide on the amount of tax by estimating the taxable amount.

• § Section 8 of the Fire Protection Tax Act (FeuerschStG)

As an insurer, you are required to keep records to determine the tax and the basis of your calculation.

• Information on the electronic transmission of tax declarations for insurance and fire protection tax on the website of the Federal Central Tax Office
• Information on insurance tax and a list of the required documents on the BZSt website
• Information on the BZSt online portal (BOP)
• Form: Application for (new) authorization/registration for electronic transmission of insurance tax and/or fire protection tax declarations

Federal Ministry of Finance (BMF)