Tax exemption under Section 4, para. 1, no. 8, of the German Insurance Tax Act (VersStG)
Insurance policies for diplomatic missions and consulates
Section 4, para. 1, no. 8, VersStG grants insurance policies taken out by diplomatic missions and consulates or their members and personnel an exemption from taxation. The prerequisite for exemption is reciprocity, i.e., that the country stationing its diplomats is required to have comparable regulations providing tax exemptions for insuring diplomatic missions and consular facilities.
The reciprocity must always be verified on the date on which every bill for the insurance premium is prepared. For reasons of simplicity, the decisions made regarding the state of reciprocity are summarized in a list. . The reciprocity mentioned in the published list is valid for an unlimited period.
The published reciprocity list is a service of the Federal Central Tax Office. The published reciprocity list has no legally binding effect. No guarantee is given for the completeness and accuracy of the information
The current list of countries with reciprocity is found here:
Reciprocity list
PDF, 311KB, File does not meet accessibility standards
View as a PDFAs of: 02/02/24
Inquiries about countries that are not yet on the list or concerning those for which the decision’s validity is to be reviewed can be sent to the following addresses: steuer@gdv.de or 701-02@diplo.de
Contact
Federal Central Tax Office
Referat St II 1
An der Küppe 1
53225 Bonn
Phone:
+49 228 406-0
Fax: +49 228 406-18-3100
versicherungsteuer@bzst.bund.de
Jurisdiction:
insurance tax and fire protection tax
