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 perils 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 can 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.