In the case of 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 and household insurance policies for insured property 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 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) Homeowner's insurance where the insurance is partially for perils that may be the subject of fire insurance: 19 percent fire tax (on 15 percent of the insurance premium). Insurance not listed here is not subject to fire tax, even if it is partially on perils that may be the subject of fire insurance. You must declare your fire protection tax online via the BZStOnline-Portal (BOP) or in writing to the Federal Central Tax Office (BZSt). Note: As an insurer, you are required to keep records to determine the tax and the basis of your calculation. If the tax declaration is not received by the BZSt in time, you may have to pay a late tax surcharge. 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 authorised representative, your policyholders must register the fire protection tax with the BZSt. The declaration of the fire protection tax is deemed to be a tax assessment subject to review.