File independently calculated fire protection tax

If you, as an insurer, receive premiums for fire insurance, residential building insurance, or household contents insurance, you must calculate the fire protection tax yourself and file it with the Federal Central Tax Office (BZSt).

As the insurer, you are the taxpayer for the fire protection tax.

All paid fees are subject to the German fire protection tax for

• Fire insurance, including: fire business interruption insurance,
• Residential building insurance,
• Home contents insurances

This applies provided the insured items are located within the territory of the Federal Republic of Germany at the time the premium is paid.

The tax 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 policies where the insurance partly covers risks that could be the subject of fire insurance: 19 percent fire protection tax (on 14 percent of the insurance premium)
• Home contents insurance policies where the insurance partly covers risks that can be the subject of fire insurance: 19 percent fire protection tax (on 15 percent of the insurance premium)

Insurances that are not mentioned here are not subject to the fire protection tax, even if they partly cover risks that can be the subject of a fire insurance policy.

If your registered seat as an insurer is not in the EU (third-country insurer), a debt collection representative based in the EU can file the fire protection tax return for you. If, as a third-country insurer, you do not have a representative, your policyholders must file the fire protection tax return with the BZSt.

The filing of the fire protection tax is deemed to be a tax assessment subject to subsequent review.

You can file your fire protection tax return by mail or electronically in the BZSt Online Portal (BOP):

Registration by mail:

• Download the fire protection tax return form from the BZSt website.
  • Forms for insurance and fire protection tax can be found in the BOP at:
    Forms and Services/All Forms/National Taxes/Insurance and Fire Protection Tax Return Form
• Fill out the form and print it out.
• Send the signed form to the BZSt.
• Transfer the self-calculated tax amount by the due date. Otherwise, the amount will be debited from your account if a SEPA mandate has been granted.

Notes:

• You need a tax ID number for your tax return.
• You can fill out the fire protection tax return form electronically.

Online registration via BOP:

• Complete the appropriate fire protection tax registration form in full via the BZSt Online Portal (BOP).
  • Forms for insurance and fire protection tax can be found in the BOP at:
    Forms and Services/All Forms/National Taxes/Insurance and Fire Protection Tax Return Form
• Submit the registration.
• Transfer the self-calculated tax amount by the due date, or it will be debited from your account if a SEPA mandate has been granted.

Notes:

• You need a tax ID number for your tax return.
• For the electronic tax return in BOP, you must register for BOP. To do this, fill out the form "Application for (new) admission/registration for the electronic submission of insurance tax and/or fire protection tax returns" and complete the registration.
• Alternatively, you can use an existing Elster certificate.

for insurers and authorized representatives:

• Submitting the tax return and paying the tax: 15 days after the end of each reporting period
  • The registration period is usually one calendar month
• for tax of 400.00 EUR or less 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 in 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 in which the insurance premium was paid

Note:

If the tax return is not received by the Federal Central Tax Office (BZSt) on time, you may have to pay a late-filing penalty.
If you fail to meet the 15-day deadline, the Federal Central Tax Office will determine the amount of tax by estimating the tax assessment bases.

There are no costs.

• Objection
• Action before the financial court