Submitting a fire protection tax return Unfortunately this specification of service has not yet been completely translated.

As an insurer, you are the one liable to pay the fire protection tax. You must therefore send a fire protection tax return to the Federal Central Tax Office (BZSt). The German fire protection tax applies to all premiums paid for fire insurance, including: Insurance against business interruption by fire, Residential building insurance and Home contents insurance for insured objects located within the territory of the Federal Republic of Germany when the premium is paid. The tax rate varies depending on the insurance: Fire insurance and insurance against business interruption by fire: 22 % fire protection tax (on 40 % of the insurance premium) Residential building insurance where the insurance partly covers risks which could be covered by fire insurance: 19 % fire protection tax (on 14 % of the insurance premium) Home contents insurance where the insurance partly covers risks which could be covered by fire insurance: 19 % fire protection tax (on 15 % of the insurance premium) Insurance not mentioned here is not subject to the fire protection tax, even if it includes risks which could be covered by fire insurance. As a rule, the tax return period is the calendar month. If the total tax owed in the preceding calendar year did not exceed EUR 2 400, the tax return period is the calendar quarter. Up to and including EUR 400, the tax return period is the calendar year. You can also submit the fire protection tax return online via the BZStOnline portal (BOP). In order to do so, you must first register on the BOP. Note: As an insurer, you are obliged to keep records of your tax assessments and of the basis for your calculations. If the tax return is not submitted to the BZSt on time, an administrative fine may be imposed. If, as an insurer, you are not established in the EU (third-country insurer), an authorised representative based in the EU may submit the fire protection tax return on your behalf. If, as a third-country insurer, you do not have an authorised representative, your policyholders must send the fire protection tax return to the BZSt. The fire protection tax return is regarded as a tax assessment subject to review.

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- Can I submit it online? via the BZStOnline portal - Forms: Fire protection tax return Fire protection tax return for authorised representatives of insurers established outside the EU or the EEA  Fire protection tax return for EU/EEA insurers with no management or registered office in the Federal Republic of Germany Fire protection tax return for policyholders - Do I need to submit it in writing? No - Do I need to submit it in person? No

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Preconditions
You have received insurance premiums subject to the fire protection tax Further legal requirements for insurance companies are regulated under the Insurance Supervision Act (VAG).  
You can submit your fire protection tax return online or in writing. Online tax return: Once you have registered on the BZStOnline portal, you can fill in your fire protection tax return online and submit it electronically. Written tax return: Complete the fire protection tax return form and send it to the BZSt at the address given on the form. You must pay the self-assessed tax on the due date, unless you have set up a SEPA direct debit, in which case it is debited from your account . If you have not set up a SEPA direct debit, please transfer the amount due to the following bank account: Payee: Bundeskasse Trier Institute: Bundesbank, Saarbrücken branch IBAN: DE89 5900 0000 0059 0010 70 BIC: MARKDEF1590 Reason for payment: Tax number and tax return period.  

Responsible for the content
Federal Ministry of Finance, Unit III C 4

Last update or date of publication
19.03.2019