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Apply for a tax number to register and pay insurance or fire protection tax.
The Federal Central Tax Office (BZSt) is responsible for the administration of insurance and fire protection tax. Insurance and fire protection tax are registration taxes. The company or person who has to pay the tax must calculate and register it themselves and pay it to the BZSt.
In the case of insurance tax, the state taxes premium or contribution payments from insurance contracts. The tax debtor for insurance tax is the policyholder. However, the insurer must declare and pay the insurance tax.
In the case of fire tax, the state taxes the receipt of the insurance premium for fire insurance, homeowners' insurance or household contents insurance. Here, the insurer is the tax debtor and must declare and pay the tax.
You need a tax number to pay the insurance and fire protection tax. You can apply for a tax number from the BZSt.
Applications can be submitted by
No documents are required.
You can submit your application for the allocation of a tax number for insurance and/or fire protection tax
Online application in the BOP:
Application by post, e-mail or fax:
There are no costs.
There is no deadline.
There are no indications or special features.
The allocation or non-allocation of a tax number is not an administrative act. Therefore, no legal remedy is provided for.
If you as an insurer receive fees for fire insurance, residential building or household contents insurance, you must calculate the fire protection tax yourself and register it with the Federal Central Tax Office (BZSt).
If you receive insurance premiums, you must calculate the insurance tax yourself and register it with the Federal Central Tax Office (BZSt).