Apply for a tax number for insurance tax or fire protection tax

Apply for a tax number to register and pay the insurance or fire protection tax.

The Federal Central Tax Office (BZSt) is responsible for the administration of insurance and fire protection tax. Insurance and fire protection taxes are self-assessed taxes. The company or person liable to pay the tax must calculate, declare, and remit it to the BZSt themselves.

With the insurance tax, the state taxes premium or contribution payments from insurance contracts. The taxpayer liable for the insurance tax is the policyholder. However, the insurer must declare and pay the insurance tax.

With the fire protection tax, the state taxes the receipt of the insurance premium for fire insurance, residential building insurance, or household contents insurance. Here, the insurer is the taxpayer and must declare and pay the tax.

To pay the insurance and fire protection tax, you need a tax number. You can apply for the tax number from the BZSt.

You can submit your application for the assignment of a tax number for insurance tax and / or fire protection tax:

• electronically in the BZSt Online Portal (BOP) or
• by e-mail, by fax or by post to the Federal Central Tax Office (BZSt)

Online application in the BOP:

• Complete the application form for issuing a tax number for insurance tax and/or fire protection tax in full via 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
• Please indicate therein:
  • Your full name
  • Your address
  • from when and for which registration period (calendar month) the first tax return should be filed
  • an explanation of whether the tax return will be filed as an insurer, authorized representative, or policyholder
• Submit the application.
• The BZSt is processing your application.
• The Federal Central Tax Office will inform you of your tax identification number.

Application by mail, email, or fax:

• Draft of an informal message to the Federal Central Tax Office (BZSt) requesting the assignment of a tax number for insurance or fire protection tax: Request for the assignment of a tax number for the insurance/fire protection tax Dear Sir or Madam, I/We hereby request the assignment of a tax number for the purpose of [please choose: insurance tax / fire protection tax]. [Optional: Details about the company/person, e.g., company name, address, tax ID, or VAT ID] Please send the notification of the tax number to the address provided above. Thank you in advance for your assistance. Sincerely, [Your Name / Company Name].
  • 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
• Please indicate therein:
  • Your full name
  • Your address
  • from when and for which registration period (calendar month) the first tax return should be filed
  • an explanation of whether the tax return will be filed as an insurer, authorized representative, or policyholder
• Send the message to the BZSt.
• The BZSt is processing your application.
• The BZSt will send you your tax number by post.

There is no deadline.

There are no costs.

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