Insurance tax; registration

If you receive insurance payments, you must calculate the insurance tax yourself and register it with the Federal Central Tax Office (BZSt).

Description

Prerequisites

You are

  • the insurer
  • the authorized representative or
  • the policyholder

Procedure

You must submit your insurance tax declaration electronically via the BZStOnline-Portal (BOP).

  • Complete the appropriate insurance tax filing form via the BOP.
    • You can find the insurance and fire tax forms in the BOP at:
      Forms and Services/All Forms/Tax-National/Insurance-and-Fire-Tax-Registration-Form.
  • Submit the registration form.
  • Transfer the self-calculated tax amount by the due date or this 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, fill out the form "Application for (Re)Registration/Registration for Electronic Transmission of Insurance Tax and/or Fire Tax Filing" and complete the registration.
  • As an alternative to registering with the BOP, you can use an existing Elster certificate.
  • Upon request, the Federal Central Tax Office (BZSt) may waive electronic transmission to avoid undue hardship. If the BZSt approves a corresponding application, you can declare the tax using an officially prescribed form. You can find the form on the BZSt website in the "Insurance Tax and Fire Protection Tax" section.

Special notes

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

Deadlines

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
  • for less than or equal to EUR 1,000 tax in the previous year: 15 days after the end of a calendar year
  • for more than 1,000 EUR and less than or equal to 6,000 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

Notes:

If the tax declaration is not received by the Federal Central Tax Office (BZSt) in time, you may have to pay a late payment surcharge.
If you do not meet the 15-day deadline, the Federal Central Tax Office will decide on the amount of the tax as part of an estimate of the taxable bases.

Processing time

Your tax return is deemed to be 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 deemed to be a tax assessment if the BZSt agrees. The approval does not require any form.

Required documents

  • Required document/s

    online form suitable for your case:

    • Insurance tax declaration
    • Insurance tax declaration for EU / EEA insurers without management or registered office in the Federal Republic of Germany
    • Insurance tax declaration for authorized representatives
    • Insurance tax declaration for policyholders

Forms

Online procedures

  • BZSt-Online-Portal

    Among other things, you can complete applications and registrations online via the portal of the Federal Tax Office.

Fees

  • There are no costs involved.

Remedy

  • Appeal
  • Tax court action

Status:18.02.2023

Responsible for editing:Bundesministerium der Finanzen

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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