Fire protection tax; registration

If you, as an insurer, receive remuneration for fire insurance, residential building insurance or household insurance, you must calculate the fire tax yourself and declare it to the Federal Central Tax Office (BZSt).

Description

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.

Prerequisites

The person entitled to register is

  • the insurer
  • the authorized representative
  • the policyholder

Other requirements:

  • You have received or paid insurance premiums 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 can register your fire tax by mail or electronically in the BZStOnline-Portal (BOP):

Register by mail:

  • Download the fire protection tax filing form from the BZSt website.
    • 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-registration-form.
  • Complete and print the form.
  • Sign and return the form to the BZSt.
  • Remit the self-calculated tax amount by the due date. Otherwise, the amount will be collected from your account if a SEPA mandate has been issued.

Notes:

  • You will need a tax number to file your tax return.
  • You can fill out the fire tax filing form electronically.

Online registration via BOP:

  • Complete the appropriate fire tax filing form via the BZStOnlinePortal in BOP.
    • Insurance and fire protection tax forms can be found in the BOP at:
      Forms and Services/All Forms/Tax-National/Insurance-and-Fire-Protection-Tax-Registration-Form.
  • Submit the registration form.
  • Transfer the self-calculated tax amount by the due date or it 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, complete the form "Application for (Re)Approval/Registration for Electronic Transmission of Insurance Tax and/or Fire Tax Filing" and complete the registration.
  • Alternatively, you can use an existing Elster certificate.

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
  • if the tax was less than or equal to EUR 400.00 in the previous year: 15 days after the end of a calendar year
  • for more than 400.00 EUR and less than or equal to 2,400 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

Notice:

If the tax declaration is not received by the 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 tax as part of an estimate of the basis of taxation.

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 will only be deemed to be a tax assessment if the BZSt gives its consent. The approval does not require any form.

Required documents

  • Erforderliche Unterlage/n

    für Ihren Fall passendes Formular oder Online-Formular:

    • Feuerschutzsteueranmeldung
    • Feuerschutzsteueranmeldung für EU/EWRVersicherer
    • Feuerschutzsteueranmeldung für Bevollmächtigte
    • Feuerschutzsteueranmeldung für Versicherungsnehmer

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.

Legal bases

Remedy

  • Appeal
  • Tax court action

Links to more information

Related issues

Status:18.02.2023

Responsible for editing:Bundesministerium der Finanzen

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  • Prefillable Form, Bavaria-wide
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