Most proud car owners know off the top of their heads how much horsepower their new car has. How high the motor vehicle tax will turn out, but even real experts can hardly say. After all, this is more of a chore than a duty. In addition, many consumers are not yet familiar with the reformed motor vehicle tax. The responsibility is carried since the 1. July 2009 no longer the states, but the federal government. Since the 1. July takes care of the customs around the collection of the motor vehicle tax.
And from the authority’s point of view, with great success: last year, 8.6 billion euros in motor vehicle tax were paid in germany. With around 44.4 million registered cars, this results in an average vehicle tax of around 194 euros per owner.
Depending on the type of vehicle, the tax is often significantly higher or lower. According to autoscout, a honda insight with a 1.3-liter gasoline engine costs just 24 euros per year. If you drive a porsche cayenne in the S-model, on the other hand, you pay around 330 euros in motor vehicle tax. As a car or motorcycle driver, you should at least know how big your annual burden will be. You don’t necessarily need to take a look at the motor vehicle tax law (kraftstg), because this article explains motor vehicle insurance.Org all the important questions about the car tax and calculate how much the burden will be in each case.
You can also save several hundred euros a year on your car insurance:
Car tax is paid annually
First of all, every vehicle with which you want to participate in road traffic as a holder, must be registered. This applies not only to the purchase of a new car, but also when a car changes its owner. The registration authority automatically forwards the necessary data to the customs administration, which then issues a tax assessment. Normally, the car owner receives this tax notice by mail within the first two weeks after registration. However, this registration only works properly if there are no tax arrears from previous vehicles. Only when the tax debt has been paid in full is the new car registered for road use.
The vehicle tax must be paid annually as a rule. The date of registration is decisive. Anyone who registers a car in october must also pay the car tax for a year in advance in october. There is no reminder for the transfer. Those who want to be on the safe side can therefore participate in the SEPA direct debit procedure. Vehicle owners must apply to customs for a mandate for the direct debit procedure using form 032021 and send it to the responsible main customs office with a signature. Even the holder of the checking account must give his consent if he is not the owner of the car.
The motor vehicle tax is designed to be unlimited in time, so that a new tax assessment is not sent out every year. There are also exceptions to the annual payment if the amount is very high. If the vehicle tax is higher than 500 euros, it can be paid every six months for a surcharge of three percent. If the tax exceeds 1.000 euro, the tax debt can be redeemed every three months – however, customs charges a hefty surcharge of six percent for the higher administrative costs.
How is the car tax calculated?
The car tax is calculated from various characteristics of the vehicle. These include:
- Engine types: in addition to gasoline and diesel engines, there are also electric, hybrid and swayback drives
- The engine capacity: the usual calculation is per 100 cubic centimeters (cm³). For every "started" 100 cm³ a fee is due, which is why most cars are designed slightly below a 100 mark. In the case of a vehicle with a wankel drive, twice the nominal chamber volume is decisive.
- The pollutant class of the vehicle and the emissions emitted: up to a value of currently 95 g/km, the emission of pollutants is tax-free; above this value, surcharges are due.
The maximum value has been reduced several times in recent years:
- Until 2012: 120 g/km
- Until 2013 110 g/km
- Until 2014 100 g/km
This penalty for very polluting vehicles is intended to encourage drivers to purchase an environmentally friendly vehicle if possible. The pollutant class can be identified with the key number from the vehicle registration certificate.
In addition, the date of first registration also plays a role. There are different rules for reporting vehicles before and after the reform in summer 2009. If the car has been used up to the age of 30.06.if the vehicle is registered for the first time in 2009, the old regulations apply. For vehicles registered since 1.7.2009, the new regulations will apply. However, this only applies to the good emission class euro 3 or higher. Cars that are classified in a lower class will continue to be taxed according to the old method. Without a soot particle filter (at least PM5), an additional fee will be charged.
Car tax for petrol and diesel engine
| before 1.7. 2009 | Since 1.7.2009 |
| emission class euro 3 |
For very polluting vehicles – or in technical jargon "non-polluting vehicles" – car owners have to pay even much higher car taxes than shown in the table.
We would like to illustrate the differences between the calculation before and after the reform by means of two examples. The sample vehicle has a diesel engine, a displacement of 1787 cm³, emission class 3 and emissions of 110 g/km.
Calculation example for a first registration on 1.2. 2009:
Engine capacity: 1787 cm³ = 18 100 cm³ or part thereof
18 x 15,44 € (diesel) = 278,92 €
Calculation example for a first registration on 1.2. 2019:
Engine capacity: 9 € (diesel) x 18 started 100 cm³ = 162 €
emissions: 100 g/km (2013 allowed) – 110 g/km (actual) = – 10 g/km
The emission is therefore 10 g/km too high.
2 € CO 2 surcharge x 10 = 20 €
Engine capacity: 162 € + emissions surcharge of 20 € = 182 €
According to the new calculation method, the same car would be almost 100 euros per year cheaper than according to the old variant.
Tip: if you want to know exactly, you can use the online calculator use the customs and thus determine the motor vehicle tax for his car. However, possible tax concessions remain outside. These special rights apply, for example, to:
- Electric cars
- Car owners with a severely handicapped passport
- Agricultural and forestry vehicles
In addition, there are a few more, rather rare exceptions. Tax breaks apply, for example, to vehicles used for transporting sick people or for cleaning the roads.
Correctly deduct car insurance
Drivers not only have expenses with the tax office due to the vehicle tax, but can also get money back from there in other places – namely by claiming their contributions to the vehicle insurance. The partial or full casco insurance can unfortunately not be deducted, because they are optional and not compulsory. After all, the motor vehicle liability can be claimed for tax purposes as part of the special expenses. These special expenses also include, for example, private old-age provision. In total, up to 22.172 euros or up to twice that amount deductible for married couples. Therefore, it is worthwhile to fill in lines 41 to 48 of the mantelbogen in the tax return.
However, it is important to note that the motor vehicle liability can only be claimed for tax purposes as long as it is not an advertising expense. In addition, operating expenses can not be taken into account. This means that if you only use your car for work, you won’t get a cent from the tax office. If the vehicle is used exclusively for private purposes, the full amount is paid. In the case of mixed private and business use, the tax credit is calculated on a pro rata basis. You can read more about this in our article on the topic of car insurance tax deduction.