Tax Debtor, Tax Collection and Tax Payment This explains who the tax debtor is and how the tax is levied.

If the insurer is domiciled in Austria, it is liable for the tax. He must pay the tax for the account of the policyholder. If the payment of tax is assigned to a person authorised to receive the insurance premium, the authorised representative is also liable for the tax.

If the insurer has its registered office in a member state of the European Union or a state party to the treaty on the European Economic Area outside Austria, a distinction must be made between the following cases:

• Appointment of an authorised representative including authorisation for service (fiscal representative):
  The fiscal representative must fulfil the tax obligations incumbent on the insurer he represents (self-calculation and payment of insurance tax). He is authorised to exercise the rights to which the insurer is entitled.
• No appointment of a fiscal representative:
  The obligations under tax law (self-calculation and payment of insurance tax) must be fulfilled by the insurer itself.

If the insurer is not domiciled in a member state of the European Union or a signatory state to the treaty on the European Economic Area, a distinction must be made between the following cases:

• Appointment of an authorised representative to receive the insurance premium:
  If the insurer has appointed an authorised representative to receive the insurance premium, the latter shall also be liable for the tax. In this case, the authorised representative must pay the tax for the account of the policyholder.
• No appointment of an authorised representative to receive the insurance premium:
  If the insurer has not appointed an authorised representative to receive the insurance premium, the policyholder must pay the tax herself/himself.

Note

Since 1 January 2024, the insurer may, by way of derogation, calculate the tax for the policyholder itself and pay it for the account of the policyholder. If the insurer does not wish to make use of this option, it must inform the policyholder and Tax Authority Austria. You can find more information on this information obligation here .

The insurer must calculate the tax for the registration period itself on the basis of the premium income no later than the 15th day (due date) of the second calendar month following the calendar month (registration period). The tax must be paid by the due date at the latest.

• Example:
  The tax for the month of April must be calculated and paid by 15 June at the latest.

The insurer must also submit an annual tax return for the previous calendar year to the Tax Authority Austria by 30 April. Form Vers 1 must be used for this purpose.

The insurer is obliged to keep records to determine the tax and the basis of its calculation in Austria. These must contain all information that is relevant for the calculation of the tax. Foreign insurers who insure risks located in Austria must provide Tax Authority Austria on request with a complete list of these insurance relationships containing all information relevant to the calculation of the tax. This obligation also exists if the insurer does not consider the conditions for tax liability or tax payment to be met.

If the policyholder is obliged to pay the tax, she/he must submit a tax return (form Vers 3) to Tax Authority Austria no later than the 15th day of the calendar month following the calendar month in which the insurance premium was paid. For this purpose, he/she must calculate the insurance tax himself/herself and pay it at the same time.

Example:
The tax for the month of April must be calculated and paid by 15 May at the latest. Form Vers 3 must also be submitted to Tax Authority Austria by 15 May.