Register independently calculated fire protection tax

You can register your fire protection tax by post or electronically in the BZSt online portal (BOP):

Registration by post:

• Download the fire protection tax registration form from the BZSt website.
  • Forms for insurance and fire protection tax can be found in the BOP under:
    Forms and services/All forms/Tax national/Insurance and fire protection tax registration form
• Complete the form and print it out.
• Sign the form and send it to the BZSt.
• Transfer the self-calculated tax amount by the due date. Otherwise the amount will be collected from your account if you have issued a SEPA mandate.

Please note:

• You need a tax number for the tax registration.
• You can complete the fire tax registration form electronically.

Online registration via BOP:

• Complete the appropriate fire protection tax registration form in full via the BZSt online portal in the BOP.
  • Forms for insurance and fire protection tax can be found in the BOP under:
    Forms and Services/All Forms/Tax National/Insurance and Fire Tax Registration Form
• Submit the registration form.
• Transfer the self-calculated tax amount by the due date or it will be collected from your account if you have issued a SEPA mandate.

Please note

• You need a tax number for the tax return.
• You must register for the BOP for electronic tax registration in the BOP. To do this, fill out the form "Application for (new) authorization/registration for electronic transmission of insurance tax and/or fire protection tax returns" and complete the registration.
• Alternatively, you can use an existing Elster certificate.

Authorized to register is

• the insurer
• the authorized representative
• the policyholder

Further requirements:

• You have received or paid insurance premiums subject to fire protection tax
• You have a tax number for the fire protection tax

Further legal requirements for insurance companies are regulated by the Insurance Supervision Act (VAG).

form or online form suitable for your case:

• Fire protection tax declaration
• Fire protection tax declaration for EU/EEA insurers
• Fire protection tax declaration for authorized representatives
• Fire protection tax declaration for policyholders

There are no costs.

for insurers and authorized representatives:

• Filing the tax return and paying the tax: 15 days after the end of each filing period
  • The filing period is usually one calendar month
• for less than or equal to EUR 400.00 tax in the previous year: 15 days after the end of a calendar year
• for more than EUR 400.00 and less than or equal to EUR 2,400 tax in the previous year: 15 days after the end of a calendar quarter

for policyholders:

• Submission of the tax declaration and payment of the tax: 15 days after the end of the month in which the insurance premium was paid

Note:

If the tax return is not received by the BZSt on time, you may have to pay a late payment surcharge.
If you do not meet the deadline of 15 days, the Federal Central Tax Office will decide on the amount of tax as part of an estimate of the basis of taxation.

Your tax return is deemed to be a tax assessment upon receipt by the BZSt and is subject to review. If the tax return leads to a reduction in the tax payable to date or to a tax refund, this is only deemed to be a tax assessment if the BZSt agrees. The approval does not require any form.

• § Section 8 of the Fire Protection Tax Act (FeuerschStG)

• Objection
• Fiscal court action
  

Forms available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance necessary: No

Online services available: Yes

As an insurer, you are obliged to keep records to determine the tax and the basis of your calculation.

01.02.2023