Declare independently calculated insurance tax

If you receive insurance payments, then you must calculate and declare the insurance tax yourself.

Description

Insurance tax is the tax on premiums or contributions paid under insurance contracts. The person liable for insurance tax is the policyholder. However, the insurer must usually pay the insurance tax. If neither the insurer nor a collecting agent is domiciled in an EU or EEA state, then the policyholder must pay the insurance tax himself.

As a tax debtor, you must calculate your tax yourself within the framework of the tax declaration for insurance. To do this, you must submit your tax declaration for insurance within 15 days of the end of the declaration period

  • in writing and by post to the Federal Central Tax Office or
  • electronically via the BZSt online portal (BOP), and
  • pay the tax you have been charged.

If you do not meet the 15-day deadline, the Federal Central Tax Office will decide on the amount of your tax.

Note
You must register for the BOP in order to submit your tax in the BOP.

Prerequisites

Entitled to query is:

  • the insurer,
  • the authorised representative and
  • the policyholder.

Procedure

You must submit your tax return for insurance in writing to the Federal Central Tax Office (BZSt) or electronically in the BZSt online portal (BOP) or in ELSTER.

In the case of a written tax return:

  • Complete the insurance tax filing form.
  • Sign the insurance tax declaration form and send it to the BZSt by post.
  • Transfer the self-calculated tax amount by the due date or it will be collected from your account if you have a SEPA mandate.

Notes

  • You need a tax number for the tax declaration.
  • You can complete the insurance tax declaration form electronically.

In the case of electronic tax registration in BOP or in ELSTER:

  • Complete the appropriate insurance tax filing form via the "BZStOnline-Portal" in BOP or in 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 so, fill out the form "Application for (Re)-registration for electronic transmission of insurance tax and/or fire protection tax filing" and complete the registration.
  • As an alternative to electronic tax filing in the BOP, you can use an existing Elster certificate.

Deadlines

Tax filing:

  • For insurers and agents:
    • Filing period:
      • basically one calendar month: 15 days after the end of each calendar month
      • if less than or equal to EUR 1000 tax in the previous year: 15 days after the end of a calendar year
      • for more than EUR 1000 and less than or equal to EUR 6000 tax in the previous year: 15 days after the end of a calendar quarter
  • For policyholders:
    • Filing 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

The tax return is immediately valid as a tax assessment and is subject to review.

Note
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

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

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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