Insurers.globalEurope

DE · Country / territory

Reinsurance tax in Germany

Partial tax coverage

Evidence reviewed · recorded

Surety/security reinsurance can differ. Tax-haven defensive income-tax rules need separate assessment.

Premium tax

Generally exempt from premium tax

Partial tax coverage

Surety/security reinsurance can differ. Tax-haven defensive income-tax rules need separate assessment.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Partial tax coverage

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

Surety/security reinsurance can differ. Tax-haven defensive income-tax rules need separate assessment.

Observation: de-20261023-01

Premium tax: Generally exempt from premium tax — Surety/security reinsurance can differ. Tax-haven defensive income-tax rules need separate assessment.
Effective from: unknown; until: not established.