Pay vehicle tax Unfortunately this specification of service has not yet been completely translated.

When you register your vehicle under traffic law, the obligation to pay motor vehicle tax begins for you. The amount you have to pay depends on the type of vehicle.

Several criteria are decisive for the taxation of passenger cars, depending on the date of first registration:

  • Type of drive such as gasoline, diesel, Wankel engine
  • Engine capacity (cm³)
  • Emission key or emission class (Euro standard)
  • Carbon dioxide emissions of your vehicle (CO2 value).

Commercial vehicles and motor homes are primarily subject to weight-based taxation.

Motor vehicle trailers are also taxed according to weight.

For motorcycles, the tax is based on the engine capacity.

You can calculate the expected amount of motor vehicle tax for your vehicle using the Motor Vehicle Tax Calculator of the Federal Ministry of Finance.

If you do not pay the motor vehicle tax, for example, due to a lack of sufficient funds in your account, the main customs office is obliged to initiate enforcement measures against you.

Change notifications









  • You must notify the registration authority of any changes in the vehicle owner's data or technical modifications made to your vehicle.
  • If the taxpayer's name or bank details have changed, you must notify your relevant main customs office.
  • The notification can be made informally in text form, for example by post, fax or De-Mail, and must be signed by the current account holder,
  • It must contain details of the vehicle registration number and the IBAN of the payer, and the mandate reference number and tax number should also be included.
  • You can also make the change of a bank account online. To do this, you must register in the Citizen and Business Customer Portal of the Customs Administration.
  • If the payer of the motor vehicle tax has changed, a new SEPA direct debit mandate must always be issued at your responsible main customs office (form 032021 Motor Vehicle Tax: SEPA Direct Debit Mandate for SEPA Basic Direct Debit). An informal change notification is not sufficient in this case.

If you have any questions regarding your tax assessment, please contact the office indicated in your tax assessment.

You do not need to submit any additional documentation.

  • Forms available: Yes
  • Written form required: Yes
  • Informal application possible: No
  • Personal appearance required: No
  • Online services available: Yes

Change of bank account is possible via citizen and business customer portal.

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Preconditions

In the case of vehicles that are registered for circulation in Germany, the tax liability begins with the registration with the registration authority. In these cases, you as the owner of the vehicle become liable for the tax and must pay the motor vehicle tax. A vehicle is defined as

  • Passenger car,
  • motor home,
  • Commercial vehicle, e.g. truck, tractor, bus,
  • light vehicle, e.g. quad, buggy or trike
  • motorcycle (motorcycle) or
  • Motor vehicle trailer.

Hints

The Citizen and Business Customer Portal offers you the opportunity to use customs services online. The services offered there for the area of motor vehicle tax are constantly being expanded.
Register at: www.zoll-portal.de


Related Links

  • §§ 1 und 2 Kraftfahrzeugsteuergesetz (KraftStG)
  • §§ 5 bis 9 Kraftfahrzeugsteuergesetz (KraftStG)
  • §§ 11 bis 13 Kraftfahrzeugsteuergesetz (KraftStG)
  • § 3 Kraftfahrzeugsteuer-Durchführungsverordnung (KraftStDV)
  • § 36 Fahrzeug-Zulassungsverordnung (FZV)

Related Links

  • Informationen zur Kraftfahrzeugsteuer auf der Internetseite der Zollverwaltung
  • Kraftfahrzeug-Steuer-Rechner auf der Internetseite des Bundesministeriums der Finanzen

To pay the vehicle tax, you must always participate in the SEPA direct debit procedure. This means that you can no longer miss the on-time payment.

  • When you register a vehicle with the registration authority, you must also submit the SEPA direct debit mandate form at the same time.
  • After registering your vehicle, your registration authority will send all the data required to assess the vehicle tax to the customs administration. Your tax assessment notice will be issued on the basis of this data.
  • You can also download the SEPA direct debit mandate form from the Customs Administration website:
    • Use form 032021 "Motor vehicle tax: SEPA direct debit mandate for SEPA core direct debit".
    • For a new SEPA direct debit mandate for an already registered vehicle, send your completed and signed form 032021 by mail to your responsible main customs office.

Payment of tax:

  • You will be notified of the due date on which the motor vehicle tax will be collected in the motor vehicle tax notice.
  • The motor vehicle tax notice will also state the amount you must pay and the due date on which it will be debited from the account indicated.
  • This amount will be debited from your account on the same date in subsequent years. You will usually not receive another tax notice or another payment notice.
  • As a rule, you pay the motor vehicle tax in advance for the duration of one year at a time.
  • If the annual tax exceeds EUR 500.00, shorter periods may be granted for the payment of the motor vehicle tax.

The Citizen and Business Customer Portal of the Customs offers you the possibility to change a bank account online.

  • To use it, your one-time registration at www.zoll-portal.de is required.

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Last update or date of publication
14.12.2021