Insurance tax or fire protection tax; application for a tax number

Apply for a tax number to register and pay insurance 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

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 mail to the Federal Central Tax Office (BZSt)

Online application in the BOP:

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

Submit the application by mail, e-mail or fax:

  • Compose an informal message to the BZSt requesting assignment of a tax number for insurance or fire protection tax.
    • Insurance and fire protection tax forms can be found in the BOP at:
      forms-and-benefits/all-forms/tax-national/insurance-and-fire-protection-tax-application-form.
  • Please include:
    • Your full name
    • your address
    • from when and for which filing period (calendar month) the first tax filing is to be submitted
    • an explanation of whether the tax filing will be made as an insurer, agent or policyholder
  • Send the message to the BZSt.
  • The BZSt will process your application.
  • The BZSt will notify you of your tax number by mail.

Special notes

There are no clues or specifics.

Deadlines

There is no deadline.

Processing time

2 to 5 days

Required documents

  • Erforderliche Unterlage/n

    Es sind keine Unterlagen erforderlich.

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.

Legal bases

Remedy

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

Links to more information

Related issues

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
Information

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