Whether it’s value-added tax, income tax or beverage tax, no one can avoid these public-law levies because tax law in Germany is already governed by the Basic Law (art. 104a) specified. Anyone who drives a car must pay vehicle taxes, otherwise the vehicle is withdrawn from circulation and no longer receives a registration.
In this article, you can find out how the motor vehicle tax is made up and how long this state levy has been in existence. What is the difference to the much discussed mineral oil tax and how much taxes do electric vehicles cause – can you save if you run your own car with electricity from the socket? Find out more about vehicle tax in our guide and find out to what extent pollutant class, engine capacity and CO2 emissions influence the amount of the tax levies.
1. Engine capacity, emission class& CO2 emissions for calculation
Since 01. Since July 2009, vehicle tax has been a federal tax and is levied by the Federal Ministry of Finance – previously, this revenue was paid into the coffers of the individual federal states. Since then they receive a financial compensation. Since 2002, all related financial matters have been regulated by the law on motor vehicle tax (kraftstg). From summer 2014, the federal tax authorities will be responsible for the car tax. If taxes have not been paid, the vehicle may be immobilized by foreclosure.
But how is the amount to be paid calculated??
If the vehicle is powered by a reciprocating engine, the most important point in determining the motor vehicle tax is the size of the engine displacement. In addition, there is the type of engine: if it is a diesel engine, the amount of the vehicle tax is calculated differently than for a car powered by a gasoline engine. In addition, the amount of the vehicle tax is based on the pollutant class, also known as the emission class, which is determined by the responsible licensing authority. The class to which the vehicle belongs indicates how high the pollutant emissions of the used car are.
Depending on how old a car is, the car tax is calculated differently. Four age categories are differentiated according to the date of first registration (EZ):
- EZ until 30. June 2009
- EZ between 01. July 2009 and 31. December 2011
- EZ is between 01. January 2012 and 31. December 2013
- EZ from 01. January 2014
In addition, the calculation of the motor vehicle tax is also based on the exhaust emission standard and the carbon dioxide emissions. The federal government aims to increase the tax burden on used vehicles with higher pollutant emissions in order to reduce environmental pollution. Accordingly, drivers who opt for low-emission cars are to be relieved financially.
The motor vehicle tax is composed of:
- Size of the engine capacity
- Gasoline or diesel engine
- Pollutant class
- Date of first registration
- CO2 emission
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Our calculation example for your vehicle tax
If you want to find out about future tax payments before you buy a car, you can use the following car tax calculators on the Internet. There is a large selection and we recommend the car tax calculator from the Federal Ministry of Finance, as it immediately takes into account the latest changes in the law. Since 01. January 2014, for example, the pollutant limit for new cars registered for the first time after January 01, 2014 was reduced. January 2014 downgraded to 95 grams of CO2 per kilometer. What this means is shown in our example calculation:
- First registration: 01/2011
- engine capacity: 1229 cm³
- CO2 emissions: 129 g/km
- Pollution class: euro 5
- fuel: petrol
= 42,58 euro per year in vehicle tax.
the tax rate is calculated for a first registration between 01. July 2009 and the 31. December 2011 and a pollutant class of euro 3 and better from 2 euros per 100 cm³ engine capacity plus a CO2 emissions surcharge, which is currently 2 euros per g/km above 120 g/km. This results for the opel corsa 1.2 (exoflex) selection one tax rate of 42.58 euros.
However, for the same vehicle with the same technical conditions, but a first registration from january 2014, 92.58 euros must be paid. The reason is the environmental policy of the Federal Republic of Germany. The higher tax is intended to ensure that only vehicles with very low pollutant emissions are produced. Additional taxes can be saved by switching to an electric vehicle.
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2. Saving taxes: electric and hybrid cars
Is there an opportunity to save taxes by driving electric and hybrid cars?? In the fall of 2012, the German government passed a law that favors the use of hybrid and purely electric vehicles. The aim was to reduce environmental pollution and make the use of low-emission vehicles more attractive. Before the new transport tax amendment law came into force, cars powered by electricity were exempt from car tax for five years.
The new law extends the exemption to ten years and also applies retroactively to electric cars with an initial registration date of 18. May 2011 until 31. December 2015. However, it should be noted that each electronically operated vehicle receives this tax exemption only once. If a car is resold after a certain period of time, the new owner will receive the tax exemption for the remaining years. Once the deadline has passed, the amount of the car tax is calculated on the basis of the permissible total weight of the electric vehicle, unlike vehicles with combustion engines.
If this is up to 2000 kg, the annual tax rate is 11.25 euros per 200 kg or part thereof. For a weight between 2000 and 3000 kg, the tax increases to 12.02 euros per 200 kg. If the electric vehicle weighs more than 3000 kg, 12.78 euros are due for every 200 kg. However, all drivers of electric vehicles will receive a further reduction in the tax rate by half.
Our example calculation shows how much you can save here: the permissible total weight of the Renault twizy is 685 kg, but is rounded up to 800 kg because only every 200 kg is taken into account for the tax calculation. 11.25 euros must be paid per 200 kilograms, which means exactly 45 euros for the Renault twizy. Since half of this amount has to be reduced, this results in 22 euro per year for this model. So if you decide to use an electric vehicle, you’ll be saving both your wallet and the environment.
3. Where is the difference to the mineral oil tax??
In contrast to vehicle tax, which is based on the individual technical data of individual vehicles and is levied on their use, is the mineral oil tax a consumption tax?. It is levied on the consumption of individual products such as mineral oils and natural gas, which act as heating and motor fuels.
The average consumer pays the mineral oil tax with each tank of fuel. This tax, which has been levied since 1930, is intended as a reminder of the limited availability of fossil resources. This tax is intended to encourage saving and thinking about the environment. It becomes clear when you look at the prices at the pumps: as an environmental policy measure, diesel fuels, natural gas and E10 are taxed less than normal gasoline for gasoline engines.
Those who fill up with biofuels and biodiesel do not have to pay any mineral oil tax at all. The costs levied are primarily used for the construction and maintenance of the road network ("polluter pays principle"). Since January 2004, the EU has imposed a minimum mineral oil tax rate of.