Insurance premiums are subject to insurance tax. Insurance tax is due with every invoice or every premium collection and is paid by the insurance company to the relevant tax office. The insurance tax has been set as follows since 1 January 2007:

A standard insurance tax rate of 19 per cent applies to property and casualty insurance. There are exceptions for fire insurance and insurance lines that also cover the risk of fire.

Source reference: See VDT publication "VDT article series part 5 l Glossary" and the source indicated there.