The motor vehicle tax primarily taxes the keeping of vehicles for traffic on public roads, irrespective of the actual extent of their use.
The motor vehicle tax is calculated
– for motorcycles subject to registration, insofar as they are powered by reciprocating engines, according to the cylinder capacity – for passenger cars with first-time registration up to 30. June 2009 and reciprocating engines according to – the engine capacity and pollutant emissions
– the engine capacity and – the carbon dioxide emissions
For the exceptions mentioned, the emission behavior is also decisive.
Overview of motor vehicle tax rates for passenger cars first registered on or after 1. July 2009:
– for internal combustion engines (regardless of the fuel used and including all hybrids) – Otto/ Wankel engines: EUR 2.00 per 100 cm³ engine capacity or part thereof plus on first registration – 1.7.2009 – 31.12.2011: EUR 2.00 per g/km of CO2 value above 120 – 1.1.2012 – 31. 12.2013: EUR 2.00 per g/km of CO2 value above 110 – from 1.1.2014: EUR 2.00 per g/km of CO2 value above 95
– 1.7.2009 – 31.12.2011: EUR 2,00 per g/km from the CO2 value over 120 – 1.1.2012 – 31. 12.2013: EUR 2;00 per g/km of CO2 value above 110 – from 1.1.2014: EUR 2,00 per g/km of CO2 value above 95
The findings of the licensing authorities are binding for the assessment:
– the pollutant emissions, – the carbon dioxide emissions, – the noise emissions and – other assessment bases of a technical nature as well as
The vehicle class and body types.
Your vehicle will be registered for traffic on public roads only if the payment of the vehicle tax is ensured beforehand. The motor vehicle tax is determined by the competent main customs office. Collected from an account named by you. For this purpose
1. To give a written direct debit authorization when registering the vehicle and 2. Make sure that you do not have any vehicle tax arrears.
In cases of considerable hardship, you can apply in writing for an exemption from the direct debit system. The existence of a hardship case must be proven by you in the application or made credible.
Denomination of the motor vehicle tax
The vehicle tax is debited from your account for one year in advance. A denomination is only possible if the amount of the vehicle tax exceeds EUR 500.00 per year. Details are governed by § 11 para. 2 Motor vehicle tax law.
If your car was first registered before 1.7.In 2009, the amount of the motor vehicle tax is based on the size of the engine capacity and the pollutant emissions; in the case of a later first registration, it is based to a lesser extent on the size of the engine capacity and to a greater extent on the level of carbon dioxide emissions.
If your car is registered between 5.11.2008 and the 30.6.2009, the newer carbon dioxide oriented taxation will be applied even if it is more favorable for you than the older, more engine capacity oriented taxation (§ 18 para. 4a KraftStG i. V. M. § 9 para.