Declare independently calculated insurance tax Unfortunately this specification of service has not yet been completely translated.
If you receive insurance payments, then you must calculate and declare the insurance tax yourself.
Insurance tax is the tax on premiums or contributions paid under insurance contracts. The person liable for insurance tax is the policyholder. However, the insurer must usually pay the insurance tax. If neither the insurer nor a collecting agent is domiciled in an EU or EEA state, then the policyholder must pay the insurance tax himself.
As a tax debtor, you must calculate your tax yourself within the framework of the tax declaration for insurance. To do this, you must submit your tax declaration for insurance within 15 days of the end of the declaration period
- in writing and by post to the Federal Central Tax Office or
- electronically via the BZSt online portal (BOP), and
- pay the tax you have been charged.
If you do not meet the 15-day deadline, the Federal Central Tax Office will decide on the amount of your tax.
You must register for the BOP in order to submit your tax in the BOP.
- Forms: yes
- Online procedure possible: yes
- Written form necessary: no
- Personal appearance: no
Formulare für Versicherungsteueranmeldung
Antrag auf (Neu-)Zulassung/Registrierung zur elektronischen Übermittlung von Versicherungsteuer- und/oder Feuerschutzanmeldungen über das BZStOnline-Portal
Bundeszentralamt für Steuern (BZSt)
Entitled to query is:
- the insurer,
- the authorised representative and
- the policyholder.
Versicherungsteuergesetz (VersStG 1996)
Informationen zur Versicherungsteuer und Auflistung der erforderlichen Unterlagen auf der Internetseite des Bundeszentralamts für Steuern
Informationen zur elektronischen Übermittlung von Steueranmeldungen der Versicherung- und Feuerschutzsteuer auf der Internetseite des Bundeszentralamts für Steuern
Informationen zum BZSt-Online-Portal (BOP) auf einer Internetseite des Bundeszentralamts für Steuern
Informationen zu ELSTER auf einer Internetseite des Bayerischen Landesamts für Steuern
You must submit your tax return for insurance in writing to the Federal Central Tax Office (BZSt) or electronically in the BZSt online portal (BOP) or in ELSTER.
In the case of a written tax return:
- Complete the insurance tax filing form.
- Sign the insurance tax declaration form and send it to the BZSt by post.
- Transfer the self-calculated tax amount by the due date or it will be collected from your account if you have a SEPA mandate.
- You need a tax number for the tax declaration.
- You can complete the insurance tax declaration form electronically.
In the case of electronic tax registration in BOP or in ELSTER:
- Complete the appropriate insurance tax filing form via the "BZStOnline-Portal" in BOP or in ELSTER.
- Submit the application.
- Transfer the self-calculated tax amount by the due date or this will be collected from your account if a SEPA mandate has been issued.
- You need a tax number for the tax return.
- For electronic tax filing in the BOP, you must register for the BOP. To do so, fill out the form "Application for (Re)-registration for electronic transmission of insurance tax and/or fire protection tax filing" and complete the registration.
- As an alternative to electronic tax filing in the BOP, you can use an existing Elster certificate.
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