About the Work

Insurance tax is gaining increasing importance, as - at least according to the tax authorities - not only traditional insurance relationships are subject to insurance tax, but also other legal transactions such as profit pooling agreements. Therefore, the insurance tax law is relevant not only for the insurance industry but also for other businesses. In addition to the associated implementation regulation, the fire protection tax law is explained, which concerns fire insurance including fire business interruption insurance, as well as residential building and household insurance that cover fire risks. The revenues from the fire protection tax are used to finance fire and disaster protection. Finally, an overview of insurance tax and levy law abroad is provided. An introductory section addresses, among other things, the developments.