Taxes in Europe Database v2
Insurance Tax Law, BGBl. (federal legal gazette) No 133/1953, as last amended by BGBl. I No 34/2015.
The federal government (67.8%), the provincial governments (20.5%) and the local authorities (11.7%).
Tax payer is the person insured. The insurance company has to assess and pay the tax. The insurcance company is liable for the tax
Payments for a motor-vehicle liability-insurance of cars up to 3.5 tons total weight and motor bicycles.
Basis of assessment:
e.g.: police vehicles, fire engines, ambulances, taxis, invalid vehicles, electric vehicles and motor bikes up to 100 ccm capacity.
per month for cars up to 3.5 t total weight:
per month for motor bicycles:
0.025 Eur per cc of the engine capacity
Tax is added to insurance tax and collected by insurance company
Supplements of 6%, 8% or 10% for semi-annual, quarterly or monthly payments
One month and 15 days after the end of the month in which the insurer has received the payment of the premium by the insured.
Federal tax administration (tax office for duties, transfer taxes and games of chance)