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Insurance Tax Act¹

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Übersetzung durch den Sprachendienst des Bundesministeriums der Finanzen.

Translation provided by the Language Service of the Federal Ministry of Finance.

Stand: Die Übersetzung berücksichtigt die Änderung(en) des Gesetzes durch Artikel 11 des Gesetzes vom 30. März 2021 (BGBl. I S. 607)
Der Stand der deutschsprachigen Dokumentation kann aktueller sein. Vergleichen Sie dazu bitte http://www.gesetze-im-internet.de/versstg/BJNR004000922.html.

Version information: The translation includes the amendment(s) to the Act by Article 11 of the Act of 30 March 2021 (Federal Law Gazette I, p. 607)
Translations may not be updated at the same time as the German legal provisions displayed on this website. To compare with the current status of the German version, see http://www.gesetze-im-internet.de/versstg/BJNR004000922.html.

Zur Nutzung dieser Übersetzung lesen Sie bitte den Hinweis unter "Translations".

For conditions governing use of this translation, please see the information provided under "Translations".

Section 1Tax basis
Section 2Insurance Contracts
Section 3Insurance premium
Section 4Exemptions from taxation
Section 5Calculation, chargeability and statement of tax
Section 6Tax rate
Section 7Tax debtor, tax payment debtor and liable parties
Section 7aJurisdiction
Section 8Tax return, due date
Section 9Refund and subsequent payment of the tax
Section 10Accounting obligations, external auditing and amendment after external auditing
Section 10aObligation to disclose information
Section 10bApplication provisions
Section 10cBusiness activities of Lloyd’s
Section 11Authorisations
Section 12Transitional provision