Task area Insurance

(1) Liable to the levy in the task area Insurance is the totality of domestic insurance undertakings and pension funds, and of the domestic branches of foreign insurance undertakings and pension funds having their seat outside the Member States of the European Union or another contracting state to the Agreement on the European Economic Area. Section 16e(4), first and second sentences applies accordingly.
(2) Subject to the second sentence, the levy amount is assessed in the ratio of the individual levy-liable person's earned gross premium income to the aggregate gross premium income accruing to all persons liable to the levy in the task area Insurance in the business year preceding the levy year. From the gross premium income, the surpluses or profit shares returned to policyholders must be deducted in full, and the commission expenses from active reinsurance to the extent of 50 per cent. This applies accordingly to pension funds, by reference to pension fund contributions and beneficiaries.
(3) For persons liable to the levy who were not liable to the levy for the whole year, by way of derogation from subsection (2), the fraction of the assessment basis corresponding to the ratio of the number of months, or parts of months, in which the levy obligation existed to the number of months of the levy year is decisive.
(4) The levy amount to be paid by each person liable to the levy in the task area Insurance is at least EUR 1,225.