Fire Protection Tax Act
| Basic data | |
|---|---|
| Title: | Fire Protection Tax Act |
| Abbreviation: | FeuerschStG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law |
| References : | 611-18 |
| Original version from: | December 21, 1979 ( BGBl. I p. 2353 ) |
| Entry into force on: | January 1, 1980 |
| New announcement from: | January 10, 1996 ( Federal Law Gazette I p. 18 ) |
| Last change by: |
Art. 15 G of November 2, 2015 ( Federal Law Gazette I p. 1834, 1844 ) |
| Effective date of the last change: |
January 1, 2016 (Art. 18 G of November 2, 2015) |
| GESTA : | D030 |
| Please note the note on the applicable legal version. | |
The Fire Protection Tax Act (abbreviation: FeuerschStG) is the law on fire protection tax in Germany, which is used to raise income to finance government spending. The fire protection tax is one of the state taxes .
The last announcement of the Fire Protection Tax Act is from January 10, 1996 ( Federal Law Gazette I p. 18 ).
The fire protection tax is levied on the premiums for fire insurance . The fire protection tax is subject to the acceptance of the insurance premium from fire insurance, including fire and business interruption insurance , building insurance and household contents insurance , if the insurance premium is partially attributable to dangers that may be the subject of fire insurance, if the insured items are within the scope of this law when the insurance premium is accepted.
