Here you will find tips for the new motor vehicle tax (kfz-steuer):
When you register your vehicle, you become liable for vehicle tax.
calculate car tax quickly + easily with the following car tax calculators:
car tax tables for petrol + diesel
Motor vehicle tax table for gasoline
Vehicle tax table for diesel
Frequently asked questions about vehicle tax
What is the point, respectively. The purpose of the law?
With the amendment to the Motor Vehicle Tax Act, the taxation of the vehicles affected by the repeal of section 23 abs. 6a road traffic licensing regulations affected motor vehicles partially newly regulated. This means that the former combination motor vehicles with a gross vehicle weight of more than 2.8 t are no longer automatically taxed according to weight.
To which vehicles does the new regulation apply?
- Off-road vehicles and other vehicles
- multi-purpose vehicles – especially sport utility vehicles (SUV)
- motorhomes
- Office and conference vehicles
Is the classification under traffic law as a car / truck binding for motor vehicle tax purposes??
No. The legislator’s intention is to tax vehicles that are to be regarded as passenger cars according to the objective characteristics relevant under motor vehicle tax law also as passenger cars according to engine capacity and pollutant and carbon dioxide emissions – in deviation from the classification under traffic law.
What has changed?
From the 1. May 2005, following an amendment to the road traffic licensing regulations, the term combination motor vehicle no longer exists under traffic law. From this point on, whether a car or truck is involved is to be judged solely on the basis of the vehicle’s design, equipment and external appearance.
Why was not immediately changed?
Since the adjustment of the motor vehicle tax law to the changed traffic situation was only possible with a time delay, the vehicles were taxed according to the previous legal practice until further notice. The expected new legislation could not be anticipated; however, the corresponding tax assessments were made subject to review.
Is retroactivity permissible?
The retroactive effect of the law to the 1. May 2005 (for office or conference vehicles) or. 1. January 2006 (for mobile homes) is legally unobjectionable. This is a permissible non-genuine retroactive effect, since the fiscal consequences of the repeal of the traffic law provisions for so-called combination motor vehicles have been generally known since november 2004. In this respect, the vehicle owners could not rely on a continued general application of the previous fiscal jurisdiction over the 1. May 2005 beyond trust. The bill was also introduced before 1. May 2005 introduced in the Bundesrat.
What criteria must an office or conference mobile meet??
A motor vehicle is an office mobile resp. Conference motor home if it can clearly serve office purposes. Minimum equipment of the office part to be recognized by traffic law:
- Office table, also folding table
- Opposite seats
- Cabinet space for storing files and office materials
- Storage and placement facilities for office machines
All equipment must permanently installed and be so constructed as to minimize the danger or extent of injury even in the event of an accident. The office section must occupy the major part of the vehicle (more than 50 v.H. The area of the vehicle, measured from the rear edge of the driver’s seat/passenger seat) and create the impression of a space suitable and intended for office purposes. The conversion to office or. Conference mobile requires an appraisal by an officially recognized expert and the subsequent correction of the registration certificate Part I by the registration authority. When assessing vehicles registered as office or conference vehicles, it is also true that the classification under traffic law is not binding for the tax office.
How office or conference mobile homes are taxed?
As a result of the change in the law, since 1. May 2005 – regardless of weight – as passenger cars and are taxed according to engine capacity and pollutant emissions.
What criteria must a "true" mobile home meet?
A motor vehicle is a "true" mobile home if it can clearly serve residential purposes. Are minimum equipment of the residential part for recognition under traffic law:
- Seating with table
- Sleeping berths, which may also be fold-down seats
- kitchen equipment with sink (fresh and waste water) and cooking facilities
- Closet or. storage space
All equipment – with the exception of the table – must fixed and be so constructed as to minimize the risk or extent of injury even in the event of accidents. In addition they must fiscal delimitation criteria: the living area must predominant part of the total usable space occupy the vehicle and have a standing height of minimum 1,70 m both at the cooking facilities as well as on the sink have. When assessing vehicles registered as mobile homes, it is also true that the classification under traffic law is not binding for the tax office.
When are "non-genuine" motorhomes referred to??
These are mainly smaller "motorhomes", which z.B. not reach the minimum standing height. Such vehicles, which are often based on the vehicle concepts of minibuses, all-terrain vehicles or multi-purpose or. Combination cars do not meet the objective quality criteria that apply to motor homes. According to the will of the legislator, these vehicles are taxed as passenger cars according to engine capacity as well as pollutant emissions.
How "real" motor homes are taxed?
For motor homes, there is a new provision in the Motor Vehicle Tax Act, effective from 1 January 2010. January 2006 an independent vehicle category. This new category includes all recreational vehicles, both under and over 2.8 tons. tax is levied on the basis of pollutant emissions and the total weight permitted by traffic law. There are three graduated rates. They are based on the existing pollutant classes under traffic law and are intended to provide an incentive for vehicles with the lowest possible emissions. Taxes are levied in increments of 200 kilograms total weight or part thereof.
A) pollutant class S 4: if the registration authority determines that the motorhome complies with at least pollutant class S 4 (as defined in annex XIV to § 48 of the road traffic licensing regulations), then tax is payable per 200 kilograms or part thereof of total weight:
| up to 2000 kilograms | 16 euro |
| over 2000 kilograms | 10 euro |
However, the total tax does not exceed 800 euros per year.
B) Pollutant class S 3, S 2 or S 1: if the registration authority determines that the motor home corresponds to pollutant class S 3, S 2 or S 1 (as defined in Annex XIV to § 48 of the Road Traffic Licensing Regulations), then tax is payable for every 200 kilograms or part thereof of the total weight:
| up to 2000 kilograms | 24 euro |
| over 2000 kilograms | 10 euro |
However, the total tax does not exceed 1000 euros per year.
C) if the requirements for the above-mentioned pollutant classes are not met, then tax is due for every 200 kilograms or part thereof of total weight:
| up to 2000 kilograms | 40 euro |
| between 2000 and 5000 kilograms inclusive | 10 euro |
| between 5000 and 12000 kilograms inclusive | 15 euro |
| over 12000 kilograms | 25 euro |
From 2010 onwards, this also applies to the pollutant class S 1.
How motor homes have been taxed up to now?
For periods up to 31. as of december 2005, taxation was based on engine capacity and pollutant emissions for vehicles with a gross vehicle weight of up to 2.8 metric tons (like passenger cars), and on weight for vehicles with a gross vehicle weight of more than 2.8 metric tons (like trucks).
Who do I contact if I have further questions??
For further information, please contact your local tax office. Source hessian ministry of finance.
motor vehicle tax – distinction between passenger cars and "other vehicles
Reference: BFH ruling of 24. February 2010 – II R 6/08 – (bstbl 2010 II S. 994)
by judgment of 24. February 2010 – II R 6/08 – (bstbl 2010 II S. 994 ), the Federal Fiscal Court (Bundesfinanzhof) ruled that vehicles whose constructional modifications restrict their ability to carry passengers, but which are largely similar in design to a passenger car, can only be classified as "other vehicles" for motor vehicle tax purposes pursuant to Section 8 no. 2 of the German Motor Vehicle Tax Act (kraftstg) if they have a gross vehicle weight of more than 2,800 kg and a payload of more than 800 kg.
With regard to this ruling, the following should be noted:
the judgment of the federal fiscal court of 24. In view of the statement that the total permissible weight under traffic law and the load are of particular importance in the distinction between passenger cars and "other vehicles" under motor vehicle tax law, the following is not to be applied beyond the individual case as of February 2010.
The Federal Fiscal Court states that in the case of vehicles which, as a result of factory modifications or subsequent conversions, only have limited passenger transport capacity, but which nevertheless correspond to an approximately identical type of passenger car in terms of their external appearance, the criterion of the total weight permitted under traffic law and the payload must be relevant to the decision on classification as "other vehicles". These vehicles – despite their limited passenger-carrying capacity – would not otherwise differ significantly from a passenger car. A weight-based taxation of such vehicles according to § 8 number 2 kraftstg would therefore only be considered if the weight range typical today and the usual load capacity of a passenger car were clearly exceeded.
According to the principles of the previous case law of the Federal Fiscal Court, the distinction between passenger cars and "other vehicles" must be made on the basis of the objective condition of the vehicle, taking into account all its features in their entirety – in particular its design, equipment and external appearance. The Federal Fiscal Court continues to adhere to these criteria, but has specified them more precisely for the group of vehicles which, according to their external appearance, are basically designed as passenger cars, on the basis of weight criteria.
For this group of vehicles and the weight limits applied, there is no basis in traffic law or motor vehicle tax law. A clear and at the same time practicable demarcation is therefore not possible. With a view to a possible comprehensive legal reorganization of the vehicle tax classification of vehicles as passenger cars or motorcycles, a new tax law has been introduced. "other vehicles" individual delimitation criteria cannot be considered in isolation for such vehicles which, in terms of external appearance, correspond to an approximately identical type of passenger car.
Note: the vehicle tax was introduced for the first time with the amendment of the motor vehicle tax act 1994 (Motor Vehicle Tax Amendment Act of 1997 of 18.4.1997, bgbl. I S. 805) introduction of emission-based taxation for passenger cars for the first time. Since then, the tax rate for passenger cars has been based on the emission level entered in the vehicle documents. For the later added passenger cars of the "euro 4" emission level Tax advantages resulting from the Act amending the Motor Vehicle and Tobacco Tax Act of 1 January 2009 are not subject to double taxation.12.1999 (bgbl I, S. 2382) has been introduced. They entered into force on 1.1.2000 in force.
motor vehicle tax – minimum period of tax liability
With regard to the minimum period of tax liability in the case of short-term holding and unlawful use of vehicles in each case, please note the following:
1. Holding of vehicles
the tax liability for domestic vehicles lasts as long as they are registered for traffic, but at least one month (§ 5 paragraph 1 number 1 kraftstg ). Vehicles with liability insurance of an approved type or with a granted individual approval are registered upon application by means of the allocation of a license plate, the stamping of the license plates and the issue of a registration certificate (§ 3 subsection 1 FZV in the version valid since 1 January 2009). July 2012 version). Only with the stamped official marking is a vehicle registered for traffic (cf. BGH decision of 21. September 1999 – 4 str 71/99 – , bghst 45 S. 197).
The minimum period of tax liability relates to the keeping of vehicles which are only registered for a short period under traffic law. This permissible typification facilitates the realization of the tax claim procedurally and takes into account available personnel and financial resources (cf. Bverfg decision of 7. December 1999 – 2 bvr 301/98 – , bstbl II 2000 S. 162 ). The person liable for the tax is the person for whom the vehicle is registered (§ 7 paragraph 1 number 1 kraftstg ).
If a vehicle is registered only briefly several times during the minimum period of tax liability, then taken out of service and subsequently registered again, each individual registration process results in the minimum taxation. In the case of repeated realization of the facts within the minimum period of one month, the repeated use of one person or different persons for the minimum period does not constitute double taxation. The motor vehicle tax does not refer to the acting person. The connecting factor is the registration of the vehicle as a legal transaction, which is necessary to obtain the status of a person and which has been completed in each case. The motor vehicle tax is also not an object tax related to the vehicle, but a traffic tax whose object is the keeping of a vehicle for traffic on public roads (cf. BFH ruling of 22. April 1986 – VII R 167/83 – , bstbl II 1986 S. 763 ).
exceptions are conclusively regulated (§ 5 paragraph 2 to 5 kraftstg). They relate in particular to the change of keeper in the event of the sale of a vehicle (paragraph 5). the minimum period is not applicable for the previous holder. The tax liability ends here on the exact day. This special regulation is based on the assumption that the vehicle has been registered under traffic law without interruption.
Special features apply in insolvency cases.
2. Unlawful use of vehicles
in the case of unlawful use of vehicles, the tax liability exists for as long as this use lasts, but for at least one month (§ 5 paragraph 1 number 3 kraftstg ). Unlawful use occurs when a vehicle is used on public roads in Germany without the registration required by traffic law (§ 2 (5) kraftstg). This is a supplementary provision and, in contrast to holding, is based on the actual use of a vehicle. The person liable to pay the tax is any person who uses the vehicle (§ 7 paragraph 1 number 3 Kraftstg).
The tax arises from the beginning of the real act of unlawful use. In case of repeated unlawful use of the vehicle by the same person within one month, the vehicle tax for the minimum period shall be assessed only once (cf. BFH ruling of 12. May 1965 – II 59/62 U – , bstbl III 1965 S. 425 ). If the vehicle is used illegally for a period longer than one month, the actual period of use is taxed to the day.
If different persons use the vehicle unlawfully one after the other, the motor vehicle tax arises in the person of each individual user, even if their acts of use fall within the minimum period of one month for which the tax liability of the previous user exists. The offence of unlawful use is committed for each user, who is therefore liable for the tax (cf. BFH ruling of 22. April 1986, a. A. O.).
However, taxation due to unlawful use does not apply if keeping the vehicle would be exempt from taxation, or. If the tax has already been assessed for an indefinite period because of keeping the vehicle (§ 2 paragraph 5 sentence 2 kraftstg ).
3. Succession of stopping and unlawful use of the vehicle
if the keeping and the unlawful use of the vehicle are realized within the minimum period one after the other, the respective facts are fulfilled. The tax liability lasts at least one month in each case. This applies irrespective of the order of the facts and irrespective of whether the tax debtor is the same person or different persons.
In cooperation with
tax advisor dipl.-kfm.
Michael Schroeder
tax croeder.De
