Register independently calculated fire tax

If you as an insurer receive remuneration for fire insurance, you must calculate the fire tax yourself and declare the fire tax.

Description

In the case of 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 and
  • household insurance policies for insured property 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 tax (on 40 percent of the insurance premium).
  • Residential building insurance where 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)
  • Homeowner's insurance where the insurance is partially for perils that may be the subject of fire insurance: 19 percent fire tax (on 15 percent of the insurance premium).

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


You must declare your fire protection tax online via the BZStOnline-Portal (BOP) or in writing to the Federal Central Tax Office (BZSt).

Note: As an insurer, you are required to keep records to determine the tax and the basis of your calculation. If the tax declaration is not received by the BZSt in time, you may have to pay a late tax surcharge.

If you, as an insurer, are not domiciled in the EU (third-country insurer), a collecting agent domiciled in the EU can file the fire protection tax on your behalf. 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 deemed to be a tax assessment subject to review.

Prerequisites

Entitled to query is:

  • the insurer

Other requirements:

  • You have received insurance payments 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).

Procedure

You must submit your tax filing for fire protection tax in writing to the Federal Central Tax Office (BZSt) or you can submit it electronically via the BZSt online portal (BOP).

If filing in writing:

  • Download the fire tax filing form from the BZSt website. Complete and print the fire tax filing form.
  • Sign and return the form to the address provided by the BZSt.
  • You must transfer the tax amount you have calculated yourself by the due date or it will be collected from your account if you have a SEPA mandate.

Information

  • You need a tax number to register for the tax.
  • You can fill out the form for fire protection tax registration electronically.

Register electronically in the BZSt online portal (BOP):

  • To do so, completely fill out the appropriate fire tax filing form via the BZStOnline-Portal in BOP or ELSTER.
  • Submit the application.
  • 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 for the tax return.
  • For electronic tax filing in the BOP, you must register for the BOP. To do this, complete the form "Application for (re)-registration/registration for electronic transmission of insurance tax and/or fire tax return and complete the registration.
  • Alternatively, you can use an existing Elster certificate.

Deadlines

  • For insurers and agents:
    • Submission of the tax return and payment of the tax: 15 days after the end of each filing period.
    • The filing period is generally one calendar month
    • For 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.

Processing time

Your tax return is immediately deemed to be a tax assessment 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 Federal Central Tax Office (BZSt) gives its consent. The approval does not require any form.

Required documents

  • Required Documents

    none

Forms

  • Form, Bavaria-wide: Formulare für Feuerschutzsteueranmeldung
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

  • BZSt-Online-Portal (BOP)

    The BZSt online portal (BOP) allows you to submit data electronically to the Federal Tax Office (BZSt).

Fees

  • none

Remedy

  • Appeal
  • Tax court action

Status: 30.07.2022

Responsible for editing: Bundesministerium der Finanzen

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

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