Insurance premiums are subject to insurance tax. The insurance tax becomes payable with every invoice or direct debit and is paid by the insurance company to the relevant tax office. Since 1 January 2007, the insurance tax has been set as follows:

A standard insurance tax rate of 19 per cent applies across the board to property and casualty insurance. Exceptions apply to fire insurance and to those insurance lines that also cover the risk of fire.

Source reference: See the VDT publication “VDT Article Series, Part 5 | Glossary“ and the source cited there.