Insurance Tax Law

Unofficial table of contents

VersStG

Date of completion: 08.04.1922

Full quote:

" Insurance Tax Act, as amended by the Notice of 10 January 1996 (BGBl. 22), most recently by Article 2 of the Law of 8 June 2015 (BGBl. I p. 901) "

Status:	New by Bek. v. 10.1.1996 I 22;
	Last amended by Art. 2 G v. 8.6.2015 I 901

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.1.1977 + + +) 
(+ + + For application cf.  § § 10b and  12 + + +) 

  

Unofficial table of contents

Content Summary

Subject of tax	§ 1
Insurance contracts	§ 2
Insurance charge	§ 3
Exemptions from taxation	§ 4
Tax calculation, tax evasion, tax card	§ 5
Tax Rate	§ 6
Tax debtor, debtor debtor, port end	§ 7
Responsibility	§ 7a
Login, Due	§ 8
Refund, post-tax	§ 9
Recording requirements, external examination, change after external examination	§ 10
Notification duty	§ 10a
Application rules	Section 10b
Appropriations	§ 11
Transitional provision	§ 12

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§ 1 Subject of tax

(1) The tax is subject to payment of the insurance charge on the basis of an insurance relationship arising from contract or otherwise. (2) Consists of insurance with an insurer who is in the territory of the Member States. of the European Union or of other States Parties to the Agreement on the European Economic Area shall be subject to the obligation to provide insurance for the following risks:

1.

risks related to immovable property, in particular structures and installations, and to items in it, with the exception of commercial transit goods, if the objects are within the scope of this law;

2.

risks related to the scope of this Act to an official or officially recognised register of all types of vehicles registered and marked with a distinguishing mark;

3.

Travel or holiday risks based on an insurance relationship with a maturity of no more than four months, if the policyholder is in the scope of the legal acts necessary to develop the insurance relationship of this law.

Where the insurance covers risks or objects other than those referred to in the first sentence, the tax liability shall apply if the policyholder

1.

is a natural person and he or she has his residence or habitual residence within the scope of that act upon payment of the insurance charge; or

2.

is not a natural person and, in the event of payment of the insurance charge, is the registered office of the undertaking, the place of establishment or the corresponding body to which the insurance relationship relates, within the scope of the said law.

(3) If the insurance relationship with an insurer established outside the territory of the Member States of the European Union and of the European Economic Area is established, the tax liability shall be incurred if:

1.

the policyholder has his domible or habitual residence or registered office within the scope of this Act in the payment of the insurance charge; or

2.

is insured under the scope of this Act at the time of the statement of reasons for the insurance relationship; or

3.

this insurance relationship is directly or indirectly related to an undertaking, a permanent establishment or any other body within the scope of this Act, in particular the case in which: Occupational liability insurance or professional indemnity insurance for members of the company, the permanent establishment or the other institution.

(4) The scope of this law is also part of the German exclusive economic zone.

Footnote

(+ + + § 1 (4): For application, see § 12 (1) + + +) Unofficial table of contents

§ 2 Insurance contracts

(1) An insurance contract within the meaning of this Act shall also be subject to an agreement between a number of persons or associations of persons to jointly bear such losses or damages which may constitute the subject of an insurance policy. (2) The insurance contract does not apply to a contract by which the insurer undertakes to provide guarantee or other security for the policyholder. Unofficial table of contents

§ 3 Insurance charge

(1) The insurance fee within the meaning of this Act is any benefit which is to be effected for the reasons for and for the performance of the insurance relationship with the insurer. This shall, in particular:

1.

Premiums,

2.

contributions,

3.

Passing by,

4.

Advance,

5.

Reshusions,

6.

Relocations and

7.

Fees for the handling of the insurance bill and other additional costs.

The insurance fee does not include what is paid for the repayment of a special benefit of the insurer or of any other reason in the person of the individual policyholder. This includes, in particular, the costs of issuing a replacement certificate and the cost of payment. (2) If a profit share is charged to the premium and only the difference between the premium and the share of the profit is paid to the insurer, the premium shall be paid to the insurer. Different amount of insurance fee. The same shall apply if a settlement between the premium and the profit share is not possible and the credit note on the profit share is presented to the policyholder with the premium invoice. Unofficial table of contents

§ 4 Exceptions to taxation

The payment of the insurance fee is exempt from taxation

1.

for reinsurance;

2.

for insurance taken by associations of public bodies in order to compensate for expenses incurred by public authorities for the pension and survivors ' pensions of their members;

3.

for an accident insurance under the Seventh Book of Social Code, insofar as it is not based on § 140;

4.

for unemployment insurance under the Third Book of the Social Code and for insurance based on the Law on Compensation for Employment; this also applies to insurance which is provided by an institution within the meaning of Section 12 (1) of the the law on the compensation of expenditure;

5.

for insurance, by means of entitlement to capital, pensions or other benefits in the event of life, illness, dependency, incapacity for work or inactivity, or reduced earning capacity, age or death shall be justified. This does not apply to accident insurance, civil liability insurance and other property insurance. Point 3 shall remain unaffected;

5a.

for an insurance based on the fourth section of the first part of the Act on the Improvement of the occupational retirement provision of 19 December 1974 (BGBl. 3610);

6.

for insurance in the case of a wage compensation fund set up by collective bargaining parties in order to assist workers in the event of a work failure;

7.

for an agreement within the meaning of Section 2 (1), insofar as it relates to the granting of legal protection or of assistance in the event of strike, lockout or measure by a professional association;

8.

for insurance taken by one of the policyholders referred to below:

a)

Diplomatic representations of non-German states certified by the Federal Republic of Germany,

b)

members of the diplomatic missions referred to in point (a) and persons belonging to the business personnel of those representations and not subject to domestic jurisdiction,

c)

Consular representations of non-German states admitted in the Federal Republic of Germany, if the Head of the Representation is a member of the sending State and does not pursue an activity outside his office in the Federal Republic of Germany,

d)

in the Federal Republic of Germany, consular representatives (consun general, consuls, vice-consular agents, consular agents) and persons belonging to the business personnel of these consular representatives, if they are nationals of the sending State and outside the country, are admitted to the of their office in the Federal Republic of Germany.

The tax exemption shall only apply if reciprocity is granted;

9.

for an insurance of livestock, if the insurance sum does not exceed EUR 4 000. Where a policyholder has completed several livestock reassurances with the same insurer, the exemption from taxation shall apply only where the insured amounts together do not exceed the free-frontier limit;

10.

for the insurance of goods transported against loss of or damage as a transport goods insurance, including valoreninsurance and war risk insurance, if the insurance relates to goods which are exclusively abroad or in the international transport, including transit, shall not apply in the case of the carriage of goods between domestic places where the goods are transported to another country only for transit. The taxation of the payment of the insurance fee for civil liability insurance shall remain unaffected;

11.

in the form of subheadings which, before 1 January 2016, have been made by persons involved in a ship's redeeming pool for the purpose of distribution of the total of the members in their own name and on their own account, subject to the distribution system concerned. the net revenue of the parties is collected according to a pre-determined key;

12.

in case of fire assistance, in so far as the charge levied on the occasion of a single claim does not exceed the amount of EUR 5 500.

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§ 5 Tax calculation, tax evasion, tax card

(1) The tax is calculated on the basis of the individual insurance policies, namely:

1.

on a regular basis from the insurance charge,

2.

in the case of the insurance of damage caused to the insured soil products by the effects of the weather-related elemental risks of hailstorms, storms, heavy frost, heavy rain or floods, and in the operation of the Agriculture or gardening taken insurance of glass coverings on ground products against damage caused by hailstorms, storms, heavy rain or flooding of the insurance sum and for each insurance year,

3.

only for

a)

fire insurance and fire service interruption insurance (§ 3 (1) (1) of the Fire Protection Tax Act) of a proportion of 60 per cent of the insurance pay,

b)

apartment building insurance (Section 3 (1) (2) of the Fire Protection Tax Act) of a proportion of 86 percent of the insurance pay,

c)

Household insurance (§ 3 (1) (3) of the Fire Protection Tax Act) of 85 percent of the insurance pay.

The Federal Central Office for Taxes may, upon request, allow the tax to be calculated not after the receipt (actual tax) but after the insurance charge requested in accordance with § 8 (2) and (3) during the registration period (target tax). In the case of the calculation of the target tax, the tax already paid on non-collected insurance charges shall be deducted from the tax for the period of application in which the insurer is in full or in part the insurance scheme in the departure of the (2) In the case of actual taxation, the tax arises with the payment of the insurance fee if the payer is subject to the payment in accordance with § 7 itself, otherwise with the receipt of the insurance fee. In the case of the target tax, the tax is incurred with the maturity of the insurance payment. The rates 1 and 2 are to be applied accordingly for pro-rata insurance fees. (3) Values in foreign currency are to be converted into euros for the calculation of the tax according to the turnover tax exchange rate, which the Federal Ministry of Finance as The average rate for the currency in question for the month in which the insurance fee is paid or is due for the target tax. A conversion in accordance with the daily course, which has been proven by bank announcement or course title, can be allowed by the Federal Central Office for Taxes. (4) The amount of the tax is to be disclosed in the invoice for the insurance fee and the tax rate is as well as the insurance tax number issued by the Federal Central Office for Taxes, to which the tax is paid. In the case of tax-free insurance charges, the underlying tax exemption provision should be disclosed. Where no account is issued of the insurance charge, the information referred to in sentences 1 and 2 must be based on other documents giving rise to the insurance ratio.

Footnote

(+ + + § 5 (4): For application, see § 12 (2) + + +) Unofficial table of contents

§ 6 tax rate

(1) Subject to the following paragraph, the tax shall be 19% of the insurance premium without an insurance tax. (2) The tax shall be:

1.

for fire insurance and fire service interruption insurance 22% (§ 5 (1) sentence 1 (3) (a));

2.

in the case of residential buildings insurance 19 per cent (§ 5 (1) sentence 1 (3) (b)) and

3.

in the case of household insurance, 19 per cent (§ 5 (1), first sentence, point 3 (c));

4.

in the case of the insurance of damage to hailstorms, storms, heavy frost, heavy rain or floods, and in the case of the insurance of glass coverings, taken in the farm or in gardening, of products of the soil against hailstorms, storm, Heavy rain or floods for each insurance year 0.3 per thousand of the insurance sum;

5.

in the case of seagoing insurance, 3 per cent of the insurance pay, provided that the vessel is registered in the German maritime register, serves exclusively for commercial purposes and is insured against the dangers of the sea;

6.

in the case of accident insurance with premium repayment, 3.8 percent of the insurance pay.

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§ 7 debtor, debtor debtor, port end

(1) A debtor is the policyholder. (2) A debtor is the insurer, unless otherwise specified in paragraphs 3 to 5 to the person liable to pay the tax payer, or in accordance with paragraph 6 of the policyholder as a tax debtor. the tax has to be paid. The debtor debtor has to pay the tax on the policyholder's account as an independent debt. (3) The insurer does not have a place of residence, a seat or a permanent establishment in the European Union or in the European Union. However, if an authorised representative is appointed with the place of residence, registered office or place of business in the said territory for the purposes of receiving the insurance charge, he/she shall be debtor. (4) Several insurers have insurance for the same policyholder in the manner of a Community , that each of them is entitled and obliged to take out a certain share of the insurance, one of the insurers established in the European Union or the European Economic Area shall be entitled to take part in the insurance scheme, Co-insurers are to be determined in writing to pay the tax for the other insurers as well. (5) If the tax payment is a person with residence, registered office or place of business in the person responsible for receiving the insurance charge in the The European Union or the European Economic Area shall be sent in writing. (6) Has neither the insurer nor a person authorized to receive the insurance charge has his domipotentiary, seat or place of business in the European Union or in the European Economic Area, the policyholder shall be liable to pay the tax. (7) If the persons referred to in points 1 to 3 are not themselves debtor debtors, the policyholder shall be liable for the tax payment;

1.

the insurer,

2.

any other person who receives the insurance fee,

3.

an insured person who obtains insurance cover against payment from an insurance for foreign account. The liability shall apply to the tax applicable to the insurance charge to be paid to the insurer in order to cover the risk of the insured person; in doubt, the remuneration paid by the insured person shall be based on the charge.

(8) The tax debtor, the debtor's debtor and each oat end are genuine overall debtors. The tax liability shall be equal to the tax liability; it shall not be akin to the liability of the policyholder in relation to the tax liability. The use of an oatmeal is permitted by means of a tax notice or by means of a notice of liability. For the purpose of determining the time limit laid down in § § 169 to 171 of the tax order in the case of a taxable person, the circumstances relating to his/her person are relevant in each case; in particular, the use of the tax payer shall be subject to the following conditions: Debtor debtors of the expiry of the time limit for the policyholder and for the use of the liability for the expiry of the time limit for the setting of the time limit for the debtor debtor. (9) In the relationship between the insurer and the policyholder, the tax shall be considered as part of the insurance charge to the extent that: in order to collect and assert the law in the legal way. Unofficial table of contents

§ 7a Jurisdiction

The Federal Central Office for Taxes is responsible. Unofficial table of contents

§ 8 Registration, due date

(1) The debtor debtor pursuant to Article 7 (2), (3), (4) or (5) shall have within 15 days of the end of each notification period

1.

-to issue a tax return, signed by hand or sent by way of an automation procedure of the Federal Government, in which it has to calculate the tax itself (tax declaration) incurred during the registration period, and

2.

to pay the tax incurred during the registration period.

(2) The registration period is the calendar month. If, for the previous calendar year, the tax has not been more than EUR 6 000, the period for the notification shall be the calendar quarter. If the tax for the preceding calendar year is not more than EUR 1 000, the registration period shall be the calendar year. (3) If the policyholder has to pay the tax in accordance with Article 7 (6), the tax shall be paid within 15 days after the expiry of the The month in which the insurance fee has been paid, a tax declaration corresponding to paragraph 1 and the tax calculated on its own account. (4) The obligation to apply for tax registration and tax relief shall be paid up to the end of the period of If the registration period does not apply, the Federal Central Office for Taxes shall set up the Tax fixed. The date of their maturity shall be 15. Day after the end of the notification period. Unofficial table of contents

§ 9 Repayment, post-payment of the tax

(1) If the insurance charge is repaid in whole or in part because the insurance is terminated prematurely or the insurance fee or the insurance sum has been reduced, the tax shall be reimbursed on request to the extent that: It would not have been possible to take account of these circumstances. The tax will be reimbursed to the debtor debtor (§ 7 (2) to (5)) or the liable person (§ 7 (7)) for the account of the tax debtor and, in the case of § 7 (6), to the policyholder. (2) The tax will not be refunded if the (3) In the case of the insurance of ships after payment of the insurance fee, the remaining conditions for the tax liability and the tax liability are covered by the insurance fee, the insurance fee for the insurance fee is to pay the tax. Unofficial table of contents

§ 10 Recording requirements, external examination, change after external examination

(1) All the total debtors within the meaning of the first sentence of Article 7 (8), which are required to be recorded in accordance with the tax regulations or other laws, shall keep records for the purpose of determining the tax and the bases of their calculation, which shall contain all the information , which are of importance for taxation. These include in particular:

1.

the name and address of the policyholder,

2.

the number of the insurance certificate; in the case of an authorised representative, the number of the insurer;

3.

the insured sum;

4.

the insurance charge, both taxable and non-taxable persons;

5.

the amount of the tax,

6.

the tax rate,

7.

the IMO ship identification number issued by the Lloyd's Register on behalf of the International Maritime Organization,

8.

the written authorisation within the meaning of Article 7 (4) and (5).

Anyone who is subject to tax obligations under Section 7 (4) shall have the total amount of the insurance pay and the numbers of the insurance certificates of all the insurers involved in his business books. The insurers who are responsible for the tax payment obligation shall indicate in their business books who paid the tax for them. If the risk situated within the scope of this Act is covered by a insurer not established in its scope, the latter shall have a complete list of those relating to it on request to the Federal Office for Taxes on request. Risk related insurance relationships with the information referred to in sentence 2 in writing. This obligation exists even if the insurer does not comply with the conditions for the tax liability or for the tax payment. (2) In the case of persons and associations of persons who provide insurance or are authorised to do so, the insurer shall: in the case of an insurer, an external examination (sections 193 to 203 of the tax code) shall also be admissible in order to identify or clarify transactions which are subject to the tax under this Act (§ § 193 to 203 of the German Tax Code), in so far as it is the tax conditions of other persons, which according to § 7 of the tax debtor (3) An external examination shall also be permitted in the case of persons and associations of persons who have agreed to an insurance within the meaning of § 2 or which are liable pursuant to § 7 of the tax debtor or the person responsible for the tax liability. (4) Tax amounts to be repaid or reimbursed on the basis of an external audit are together with the tax for the last month, the last quarter, or the last quarter. The calendar year of the examination period shall be fixed. They shall be due one month after notification of the fixing. Unofficial table of contents

§ 10a Obligation to provide information

(1) The authorities responsible for the supervision of insurance undertakings shall inform the Federal Central Office of Taxes of the insurers to which they are informed. (2) The register court shall communicate entries of associations or cooperatives which have been notified to the Federal Office for the taxation of insurance undertakings. the Federal Central Office for Taxes is involved in the conclusion of insurance, even if the associations or cooperatives describe their benefits as a support without legal entitlement. Unofficial table of contents

Section 10b Application requirements

If a tax rate is changed or the payment of the insurance charge is excluded from the tax, the new tax rate or the new exemption provision shall apply to insurance charges which, as from the date of entry into force of the change in the tax rate, shall apply: or the new exemption regulation. If the maturity of the insurance charge is changed for periods of time from which a higher rate of tax is to be applied, and the change would lead to the application of a lower tax rate, the amendment shall not be taken into account in that regard. This shall apply accordingly if an insurance contract for the purpose of changing the maturity of the insurance pay is terminated and immediately re-concluded or if the maturity of the insurance pay for a date before the conclusion of the insurance contract is terminated. insurance contract. The rates 2 and 3 shall apply to changes in the maturity of the insurance pay for due dates as from 1 July 1993 and from 1 January 1995, as from 29 January 1993. Unofficial table of contents

§ 11 Authorisations

(1) The Federal Ministry of Finance is authorized, without the consent of the Federal Council, to issue legal regulations on:

1.

the detailed definition of the terms used in this Act,

2.

the demarcation of the tax liability and the extent of the exemptions from taxation and reductions in tax, to the extent necessary to ensure the regularity of taxation and the elimination of incapacity in cases of hardship;

3.

the extent of the tax base,

4.

(dropped)

5.

(dropped)

6.

the tax calculation when the tax is included in the insurance charge;

7.

the tax calculation according to the insurance performance;

8.

the fixing of the tax in special cases in flat-rate payments. This shall apply in particular where the determination of the amounts of tax would be associated with difficulties and costs which would not be proportionate to the amount of the tax,

9.

the refund of the tax.

(2) The Federal Ministry of Finance may disclose this Act and the legal regulations issued pursuant to this Act in the version in force with a new date and under the new heading in the Federal Law Gazprom. Unofficial table of contents

§ 12 Transitional provision

(1) § 1 (4) shall apply to insurance charges relating to insurance periods from 1 January 2014. (2) § 5 (4) shall apply for the first time to insurance charges due after 31 December 2013.