Register independently calculated fire protection tax

Service Description

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

The German fire protection tax applies to all premiums paid for

  • Fire insurance, including: fire business interruption insurance,
  • home insurance,
  • household contents insurance

This applies insofar as the insured items are located in the territory of the Federal Republic of Germany at the time of payment of the premium.

The tax rate varies depending on the insurance:

  • 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 risks that could be the subject of fire insurance: 19 percent fire protection tax (on 14 percent of the insurance premium)
  • Household contents insurance where the insurance partially covers risks that could be the subject of fire insurance: 19 percent fire protection tax (on 15 percent of the insurance premium)

Insurance policies that are not listed here are not subject to fire protection tax, even if they are partly attributable to risks that may be covered by fire insurance.

If you as an insurer are not domiciled in the EU (third-country insurer), a collection agent domiciled in the EU can declare the fire protection tax for you. 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 deemed to be a tax assessment subject to review.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Start your request directly online:

Competent Authority

Bundeszentralamt für Steuern (BZSt)

Address
An der Küppe 1
53225 Bonn, Stadt
Remark: Head office Bonn-Beuel
Link to the directions:
https://www.bzst.de/DE/DasBZSt/Dienstsitze/_docs/anfahrt_ds_bonn.html
Telephone
+49 228 406-0
Fax
+49 228 406-2661
Opening times

Monday: 09:00 - 16:00
Tuesday: 09:00 - 16:00
Wednesday: 09:00 - 16:00
Thursday: 09:00 - 16:00
Friday: 09:00 - 16:00

Further Authorities

Bundeszentralamt für Steuern (BZSt), Versicherung- und Feuerschutzsteuer
Address
An der Küppe 1
53225 Bonn, Stadt
Link to the directions:
https://www.bzst.de/DE/DasBZSt/Dienstsitze/_docs/anfahrt_ds_bonn.html
Telephone
+49 228 4060
Fax
+49 228 406183100