Insurance Tax Act
| Basic data | |
|---|---|
| Title: | Insurance Tax Act 1996 |
| Short title: | Insurance Tax Act |
| Previous title: | Insurance Tax Act |
| Abbreviation: | VersStG 1996, VersStG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law |
| References : | 611-15 |
| Original version from: | April 8, 1922 ( RGBl. I p. 335, 400 ff.) |
| Entry into force on: | July 1, 1922 |
| Last revision from: | January 10, 1996 ( Federal Law Gazette I p. 22 ) |
| Entry into force of the new version on: |
July 1, 1995 |
| Last change by: |
Art. 12 G of March 19, 2020 ( Federal Law Gazette I p. 529, 539 ) |
| Effective date of the last change: |
March 28, 2020 (Art. 13 G of March 19, 2020) |
| GESTA : | D046 |
| Please note the note on the applicable legal version. | |
The Insurance Tax Act (VersStG 1996) is the legal basis for collecting insurance tax in Germany . Insurance tax is a federal tax . Insurance tax revenues for 2007 are estimated at around 10.331 billion euros.
This transaction tax is subject to the payment of the insurance fee on the basis of an insurance relationship that has arisen through a contract or otherwise .
