responsibility finder
Schleswig-Holstein

Register independently calculated insurance tax

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Insurance tax relates to premium or contribution payments under insurance contracts. The policyholder is liable for the insurance tax. However, as an insurer, you must generally pay the collected insurance tax on behalf of the policyholder. The policyholder only has to declare and pay the insurance tax himself if neither the insurer nor the collecting agent are domiciled in an EU or EEA state.

As a tax debtor, you must calculate, declare and pay your tax yourself as part of the tax declaration for insurance.


Process flow

You must submit your insurance tax declaration electronically via the BZStOnline-Portal (BOP).

  • Complete the appropriate insurance tax filing form via the BOP.
    • Insurance and fire tax forms can be found in the BOP at:
      Forms and Services/All Forms/Tax-National/Insurance and Fire Tax Filing Form.
  • Submit the registration form.
  • Transfer the self-calculated tax amount by the due date or it will be collected from your account if a SEPA mandate has been issued.

Notes:

  • You need a tax number to file 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/Registration for Electronic Transmission of Insurance Tax and/or Fire Tax Filing" and complete the registration.
  • As an alternative to registering with the BOP, you can use an existing Elster certificate.
  • Upon request, the Federal Central Tax Office (BZSt) may waive electronic transmission to avoid undue hardship. If the BZSt approves a corresponding application, you can declare the tax using an officially prescribed form. You can find the form on the BZSt website in the "Insurance Tax and Fire Protection Tax" section.
Requirements

You are

  • the insurer
  • the authorized representative or
  • the policyholder

Which documents are required?

online form suitable for your case:

  • Insurance tax declaration
  • Insurance tax declaration for EU / EEA insurers without management or registered office in the Federal Republic of Germany
  • Insurance tax declaration for authorized representatives
  • Insurance tax declaration for policyholders
What are the fees?

There are no costs involved.

What deadlines do I have to pay attention to?

for insurers and authorized representatives:

  • Filing the tax return and paying the tax: 15 days after the end of each filing period.
    • Filing period is usually one calendar month
  • if the tax was less than or equal to 1,000 EUR in the previous year: 15 days after the end of a calendar year
  • for more than 1,000 EUR and less than or equal to 6,000 EUR tax in the previous year: 15 days after the end of a calendar quarter

for policyholders:

  • Submitting the tax return and paying the tax: 15 days after the end of the month in which the insurance premium is paid

Notes:

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

Processing duration

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 previously payable 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.

Legal basis
Appeal
  • Appeal
  • Tax court action
Applications / forms

Forms available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance required: No

Online services available: Yes

What else should I know?

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

Technically approved by

Federal Ministry of Finance (BMF)

Process flow

You must submit your insurance tax declaration electronically via the BZStOnline-Portal (BOP).

  • Complete the appropriate insurance tax filing form via the BOP.
    • Insurance and fire tax forms can be found in the BOP at:
      Forms and Services/All Forms/Tax-National/Insurance and Fire Tax Filing Form.
  • Submit the registration form.
  • Transfer the self-calculated tax amount by the due date or it will be collected from your account if a SEPA mandate has been issued.

Notes:

  • You need a tax number to file 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/Registration for Electronic Transmission of Insurance Tax and/or Fire Tax Filing" and complete the registration.
  • As an alternative to registering with the BOP, you can use an existing Elster certificate.
  • Upon request, the Federal Central Tax Office (BZSt) may waive electronic transmission to avoid undue hardship. If the BZSt approves a corresponding application, you can declare the tax using an officially prescribed form. You can find the form on the BZSt website in the "Insurance Tax and Fire Protection Tax" section.

Requirements

You are

  • the insurer
  • the authorized representative or
  • the policyholder

Which documents are required?

online form suitable for your case:

  • Insurance tax declaration
  • Insurance tax declaration for EU / EEA insurers without management or registered office in the Federal Republic of Germany
  • Insurance tax declaration for authorized representatives
  • Insurance tax declaration for policyholders

What are the fees?

There are no costs involved.

What deadlines do I have to pay attention to?

for insurers and authorized representatives:

  • Filing the tax return and paying the tax: 15 days after the end of each filing period.
    • Filing period is usually one calendar month
  • if the tax was less than or equal to 1,000 EUR in the previous year: 15 days after the end of a calendar year
  • for more than 1,000 EUR and less than or equal to 6,000 EUR tax in the previous year: 15 days after the end of a calendar quarter

for policyholders:

  • Submitting the tax return and paying the tax: 15 days after the end of the month in which the insurance premium is paid

Notes:

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

Processing duration

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 previously payable 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.

Legal basis

Appeal

  • Appeal
  • Tax court action

Applications / forms

Forms available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance required: No

Online services available: Yes

What else should I know?

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

Technically approved by

Federal Ministry of Finance (BMF)

Further information and offers