Car tax

On the following pages you will find useful information& tax tips to the new motor vehicle tax (kfz-steuer). Calculate the current motor vehicle tax (kfz-steuer) online using our free car tax calculator for cars, trucks, motor homes, trailers or motorcycles:

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The registration of your vehicle is the beginning of the obligation to pay motor vehicle tax.

Vehicle tax passenger car

What is the meaning, resp. The purpose of the law?

With the amendment of the motor vehicle tax law, the taxation of the vehicles affected by the repeal of § 23 abs. 6a of the german road traffic licensing regulations concerning motor vehicles. Thus, the former combination motor vehicles with a permissible total weight of more than 2.8 t are no longer automatically taxable by weight.

Which vehicles are subject to the new regulations??

  • all-terrain vehicles and other vehicles
  • Multi-purpose vehicles – especially sport utility vehicles (SUVs)
  • mobile homes
  • office and conference vehicles

Is the classification under traffic law as a car / truck binding for motor vehicle tax purposes?

No. The intention of the legislature is to tax vehicles that are to be regarded as passenger cars according to the objective characteristics relevant under motor vehicle tax law also – in deviation from the classification under traffic law – as passenger cars according to engine capacity and pollutant and carbon dioxide emissions.

What has changed?

As of 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 the vehicle is a passenger car or a truck is to be judged solely on the basis of the type of construction, furnishings and external appearance of the vehicle.

Why was not changed immediately?

Since the adjustment of the motor vehicle tax law to the changed traffic law situation was only possible with a time delay, the vehicles were taxed according to the previous legal practice until further notice. The anticipated 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 1. May 2005 (for office or conference vehicles) or. 1. January 2006 (for motor homes) is legally unobjectionable. This is a permissible non-genuine retroactive effect, as the tax consequences of the abolition 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 tax case law on the 1. May 2005 beyond trust. The draft law was also amended before 1. May 2005 introduced in the bundesrat.

What criteria must an office or conference vehicle meet??

A motor vehicle is an office or conference mobile resp. Conference mobile, 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 set-up facilities for office machines

All equipment must be fixed and be designed in such a way as to minimize the risk or extent of injury, even in the event of an accident. The office part must occupy the predominant 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 room suitable and intended for office purposes. The conversion to an 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. Even when assessing vehicles registered as office or conference vehicles, the traffic classification is not binding for the tax office.

How are office or conference vehicles taxed?

Due to the change in the law, they have applied since 1. May 2005 – regardless of weight – as passenger cars and are taxed according to engine capacity and pollutant emissions.

What criteria must a "real" motorhome meet?

A motor vehicle is a "genuine" mobile home if it can clearly be used for residential purposes. minimum equipment of the living part to the traffic-legal acknowledgment are:

  • Seating with table
  • Sleeping berths, which can also be folding seats
  • Kitchen facilities with sink (fresh and waste water) and cooking facilities
  • cabinet resp. storage space

All equipment – with the exception of the table – must have a permanently installed and be designed in such a way as to minimize the risk or extent of injury, even in the event of an accident. In addition the following fiscal delimitation criteria: the RESIDENTIAL must meet the predominant part of the total useful area of the vehicle and have a headroom of at least 1,70 m both at the cooking facilities as well as at sink have. When assessing vehicles registered as mobile homes, the classification under traffic law is not binding for the tax office.

When are we talking about "non-genuine" motor homes??

These are mainly smaller "motor homes", which are z.B. Do 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 vehicles do not meet the objective quality criteria applicable to motor homes. According to the will of the legislator, these vehicles are subject to taxation as passenger cars according to engine capacity and pollutant emissions.

How are "real" motor homes taxed??

For motor homes, there is a new provision in the Motor Vehicle Tax Act, which came into effect on December 1, 2005. January 2006 an independent vehicle category. This new category includes all motorhomes, both under and over 2.8 tons. Taxes are 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 as low emissions as possible. Taxed in increments of 200 kilograms total weight or part thereof.

A) pollutant class S 4: if, according to the determination of the registration authority, the motor home corresponds at least to pollutant class S 4 (in the sense of annex XIV to § 48 of the road traffic licensing regulations), then taxes are due per 200 kilograms or part thereof of total weight:

Weight tax amount
up to 2000 kilograms 16 euro
over 2000 kilograms 10 euro

In total, however, the 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 complies with pollutant class S 3, S 2 or S 1 (within the meaning of annex XIV to § 48 of the road traffic licensing regulations), then taxes are payable for every 200 kilograms or part thereof of total weight:

Weight tax amount
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 emission classes are not met, then taxes are due per 200 kilograms or part thereof of total weight:

weight tax amount
up to 2000 kilograms 40 euros
between 2000 and 5000 kilograms inclusive 10 euro
between 5000 and 12000 kilograms inclusive 15 euro
over 12000 kilograms 25 euros

From 2010 onwards, this also applies to the S 1 emissions class.

How were motorhomes taxed in the past?

For periods up to 31. December 2005, vehicles with a gross vehicle weight of up to 2.8 tons are taxed according to engine capacity and pollutant emissions (like passenger cars), while vehicles with a gross vehicle weight of more than 2.8 tons are taxed according to weight (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 – demarcation 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 has 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 under section 8 number 2 of the motor vehicle tax act (kraftstg) if these vehicles 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 ruling 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 differentiation between passenger cars and "other vehicles" under motor vehicle tax law, the following provisions of the German Commercial Code (HGB) of February 10, 2010, are not to be applied beyond individual cases.

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 capacities, 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 transport capacity – would otherwise not differ significantly from a passenger car. Therefore, weight-based taxation of such vehicles pursuant to § 8 number 2 of the german motor vehicle tax act (kraftstg) can only be considered if the weight range and the usual load capacity of a passenger car are significantly 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 construction, equipment and external appearance. the federal fiscal court continues to adhere to these criteria, but has specified them for the group of vehicles that are basically designed as passenger cars in terms of their external appearance 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 motor vehicle tax classification of vehicles as passenger cars or motorcycles, the motor vehicle tax. "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.

Reference: motor vehicle tax was introduced with the amendment of the motor vehicle tax act 1994 (Motor Vehicle Tax Amendment Act of 1997 dated 18.4.1997, bgbl. I S. 805) emissions-based taxation for passenger cars introduced for the first time. Since then, the level of taxation for passenger cars has been based on the level of pollutants recorded in the vehicle’s documents. For cars of the "euro 4" emission level that were added at a later date are tax advantages resulting from the Act amending the Motor Vehicle and Tobacco Tax Act of January 1, 2010?.12.1999 (bgbl I, p. 2382) has been introduced. They came 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 for at least one month (§ 5 paragraph 1 number 1 kraftstg ). Vehicles with liability insurance of an approved type or with a granted individual permit are registered on application by the allocation of a license plate, stamping of the license plates and issuance of a registration certificate (§ 3 paragraph 1 FZV in the version since 1 January 2009). July 2012 version). A vehicle is only admitted to traffic with the stamped official registration number (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 registered for traffic purposes for a short period of time only. 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 to pay the tax is the person for whom the vehicle is registered (§ 7 paragraph 1 number 1 kraftstg ).
If, during the minimum period of tax liability, a vehicle is registered several times for a short period only, 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 vehicle registration 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, the subject of which 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 ownership in the event of the sale of a vehicle (paragraph 5). The minimum period does not apply to the previous owner. The tax liability ends here on the exact day. This special regulation is based on the uninterrupted registration of the vehicle under traffic law.
Special features apply in insolvency cases.

2. Unlawful use of vehicles
in the case of unlawful use of vehicles, the tax liability shall continue for as long as such use lasts, but not less than one month (section 5(1)(3) of the kraftstg ). Unlawful use occurs when a vehicle is used on public roads in Germany without the registration required by traffic law (Section 2 (5) of the German Motor Vehicle Act). This is a supplementary offence and, in contrast to holding, is based on the actual use of a vehicle. The person liable for the tax is any person who uses the vehicle (§ 7 paragraph 1 number 3 kraftstg ).
The tax arises with the beginning of the real act of the illegal use. In the event of repeated unlawful use of the vehicle by the same person within one month, the vehicle tax for the minimum period is to be assessed only once (cf. BFH judgment of 12. May 1965 – II 59/62 U – , bstbl III 1965 S. 425 ). If the vehicle is used unlawfully for a period longer than one month, the actual period of use established shall be taxed to the day.
If different persons use the vehicle unlawfully in succession, 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 fact of unlawful use is realized for each user, who is therefore liable to pay the tax (cf. BFH judgment of 22. April 1986, a. A. O.).
However, taxation due to unlawful use does not apply if the keeping of the vehicle would be exempt from taxation or if the vehicle is not in use. If the tax is already assessed for an indefinite period because of keeping the vehicle (§ 2 paragraph 5 sentence 2 kraftstg ).

3. succession of stopping and unlawful use
if the keeping and the unlawful use of the vehicle are realized one after the other within the minimum period, the respective facts are fulfilled. The tax obligation lasts at least one month in each case. This applies irrespective of the order in which the facts occur and regardless of whether the tax debtor is the same person or different persons.

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