from olga prosvetova independent tax advisor with many years of experience in various small and medium-sized tax law firms. • published on 15.05.2017- last updated on 17.11.2021
For drivers, it’s simply part of everyday life on the road: vehicle tax. Many people who are even just considering buying a car compare in advance the amount of tax that would be due on the various models. Depending on the brand and engine capacity you can save a lot of money here. The fact is: on all domestic vehicles and foreign vehicles, which are located in the country, the vehicle tax must be paid. But how is the amount actually calculated and how can the tax be declared on the tax return??
Who has to pay a car tax?
Any passenger car that is registered or registered in the country. is operated, is automatically liable to car tax. As a car or. Vehicles are considered to be any model that is operated with the aid of an engine and is not constantly guided on a track. In addition, an operating permit for german roads must of course be available.
The accruing vehicle tax must be paid by the respective owner. However, on the tax form itself, it is also possible to specify other parties liable to pay. This would be the case, for example, if the parents of a driver are the owners of the vehicle, but the offspring mainly use the car.
- Domestic vehicles
- Foreign vehicles registered in the country
- Vehicles with vintage license plates (unless it is a registered test drive)
Taxable. At the same time, the unlawful use of vehicles is also taxed.
How is the car tax calculated?
The amount of vehicle tax is calculated according to§ 8 kraftstg calculated. It follows from this that, with regard to motorcycles and passenger cars
- The engine capacity
- Specific pollutant emissions
- Carbon emissions (by kilometer driven)
Decisive are. For motor homes, the total permissible mass (with reference to the pollutant emission) is relevant for the amount of the vehicle tax. All other vehicles, such as those powered by a wankel or electric motor, trailers, etc., are subject to the tax. Are assessed with regard to the permissible total weight. Should this exceed the limit of 3.if your car exceeds 500 kilograms, pollutant and noise emissions also become important for the calculation of vehicle tax.
The relevant registration authorities play a key role in classifying a vehicle with an internal combustion engine in the respective emission classes.
Who collects the car tax?
Since 01.07.In 2009, there was a far-reaching change here. As of this day, the federal government, not the states, is responsible for vehicle taxes. The complete transfer took place on 01.07.2014 on the customs. For the vehicle owner, this means that only the main customs offices act as contact partners. The tax offices are therefore no longer responsible here.
Where do I enter the vehicle tax in my tax return??
In general, you can also claim the contributions you pay as part of your vehicle tax in your tax return, but only if you use the car in question to carry out your profession. Everything else will be reported by the tax office under "private pleasure" filed.
Or, in other words: the costs incurred in the context of private use are not absolutely necessary. If you use a car exclusively for private purposes, it is entirely your own decision whether you buy one or not. In the latter case, the taxes would not apply anyway.
If, on the other hand, you use your car both privately and commercially, it is – according to the tax office – a mixed expense. This means that vehicle taxes are not fully deductible, but are deductible on a pro rata basis.
All those who use their vehicles commercially enter the tax in the column for advertising expenses.
Are there special features for different types of vehicles??
The particularities with regard to the calculation of the vehicle tax have already been outlined in point 2. In general, however, it can be stated that special calculation bases for:
- classic car
- Electric vehicles
- Trailer
And motor homes apply. There are also other special requirements if you install a cold-running regulator on a gasoline engine or replace the catalytic converter. By such an approach, the vehicle tax can be reduced if necessary.
What tax breaks are there?
in the case of certain circumstances, the motor vehicle tax law grants various concessions within the framework of the motor vehicle tax. A distinction is made here between reductions and a complete exemption from the tax.
For example, severely handicapped people have the possibility to benefit from an exemption from car taxes. it is important in this connection that the severely disabled person’s identity card shows one of the signs H, ag or bl.
In the event that none of the signs are on the holder’s card, the holder can at least try to apply for a discount.
Furthermore, foreign passenger cars (including their trailers) can also be operated tax-free in germany for a period of up to one year. After the said year, however, the tax exemption ceases again.
The use of purely electric vehicles can also be worthwhile from a tax point of view. These are completely tax-exempt for a limited period of time, after that they are reduced by 50%. Electric vehicles are vehicles that are powered by an electric motor.
After applying for the discount resp. exemption, you will receive a notice confirming the respective concession in the case of the approval of the competent authority.