Apply for a tax number for insurance tax or fire protection tax

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.

No documents are required.

Forms available: No

Written form required: No

Informal application possible: Yes

Personal appearance necessary: No

Online services available: Yes

Applications can be submitted by

• the insurer
• the authorized representative or
• the policyholder

The allocation or non-allocation of a tax number is not an administrative act. Therefore, no legal remedy is provided for.

You can submit your application for the allocation of a tax number for insurance and/or fire protection tax

• electronically in the BZSt online portal (BOP) or
• by e-mail, fax or post to the Federal Central Tax Office (BZSt)

Online application in the BOP:

• Complete the form Application for a tax number for insurance tax and/or fire protection tax via BOP.
  • Forms for insurance tax and fire protection tax can be found in the BOP under:
    Forms and Services/All Forms/Tax National/Insurance and Fire Protection Tax Application Form
• Please enter the following information:
  • Your full name
  • Your address
  • from when and for which registration period (calendar month) the first tax return is to be submitted
  • an explanation of whether the tax return will be filed as insurer, authorized representative or policyholder
• Submit the application.
• The BZSt will process your application.
• The BZSt will inform you of your tax number.

Application by post, e-mail or fax:

• Write an informal message to the BZSt in which you request the allocation of a tax number for insurance or fire protection tax.
  • 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
• Please enter the following information:
  • Your full name
  • Your address
  • from when and for which registration period (calendar month) the first tax return is to be submitted
  • an explanation of whether the tax return will be filed as insurer, authorized representative or policyholder
• Send the message to the BZSt.
• The BZSt will process your application.
• The BZSt will send you your tax number by post.

There is no deadline.

There are no costs.

There are no indications or special features.