The Federal Central Tax Office (BZSt) is responsible for the administration of insurance and fire protection tax. Insurance tax and fire protection tax are registration taxes. The person who has to pay the tax has to calculate it himself, declare it and pay it to the BZSt.
With the insurance tax, the state taxes premium or contribution payments from insurance contracts. The person liable for the insurance tax is the policyholder. However, the insurer must pay the insurance tax.
In the case of the fire insurance tax, the state taxes the receipt of the insurance premium for fire insurance policies. Here, the insurer is the tax debtor and must also pay the tax.
For the payment of the insurance and fire protection tax you need a tax number. You can apply for a tax number by e-mail and by post from the BZSt.
When applying for a tax number, please enter