Receive a tax reduction or exemption from vehicle tax Unfortunately this specification of service has not yet been completely translated.

For some vehicles or purposes, you may be eligible for a reduction or exemption from vehicle tax if all the requirements are met.

In the case of tax concessions, a distinction is made between tax exemption and tax reduction:

  • If you receive a tax exemption, you do not have to pay any motor vehicle tax.
  • If you receive a tax reduction, the amount of tax you have to pay is reduced by 50 percent.

Vehicles registered to severely disabled persons may qualify for a motor vehicle tax credit.
If you are severely disabled and still a minor, the vehicle must be registered to you.
If you are a severely disabled person and do not drive your vehicle yourself, the journeys must be for your own transport or household purposes.
Further information on use-related tax benefits can be found in the field Requirements.
Purely electric vehicles are tax-exempt for up to 10 years if first registered between 18 May 2011 and 31 December 2025 (§ 3d para. 1 KraftStG). It is granted until 31 December 2030 at the latest. This tax concession is vehicle-related and not subject to application. The determination of whether a vehicle is a tax-privileged purely electric vehicle within the meaning of the Motor Vehicle Tax Act is made on the basis of the vehicle-specific data submitted by the registration authorities.











Please enquire at the main customs office responsible for you whether you need to submit further documents.

For severely disabled persons:

  • Copy of your valid severely disabled person's identity card
  • for a tax reduction of 50 percent: copy of the supplementary sheet to your severely disabled person's identity card
  • if represented by another person: enclose a valid power of attorney
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no



Related Links

  • Antrag auf Steuervergünstigung für Schwerbehinderte nach § 3a Kraftfahrzeugsteuergesetz (KraftStG) (Formular 3809)
  • Antrag auf Steuerbefreiung nach § 3 Nummer 7 Kraftfahrzeugsteuergesetz (KraftStG) für Fahrzeuge der Land- und Forstwirtschaft (Formular 3813)
  • Antrag auf Steuerbefreiung, für alle weiteren Steuerbefreiungen mit Ausnahme der Steuervergünstigung von Anhängern (Formular 3814)

Preconditions

If you are a private individual, you can apply for a tax credit for your vehicle under the following conditions:
If you are severely disabled and a vehicle is registered to you, there are usually two options:


  • You can obtain full tax exemption if your severely disabled pass contains at least one of the following signs:
    • H = helplessness in the activities of daily living.
    • Bl = blindness or severe visual impairment
    • aG = exceptional walking disability.
  • You can receive a tax reduction of 50 percent if your severely disabled ID card has an orange area imprint and contains at least one of the following characteristic signs:
    • G = walking disability
    • Gl = deafness.
    • To qualify for a 50 percent tax reduction, you must also have waived your right to free public transport. Your supplementary sheet to the severely disabled person's identity card must therefore not contain a corresponding token.
  • Severely disabled persons who were already exempt from motor vehicle tax on May 31, 1979, may also receive a tax exemption if the following characteristics or marks are present on the severely disabled person's identification card:
    • War-disabled person (severely war-disabled person according to the Federal Supply Act)
    • VB = Versorgungsberechtigung (severely disabled former soldiers of the German Federal Armed Forces, persons doing civilian service or political prisoners of the former GDR)
    • EB = compensation entitlement (victims of National Socialist persecution).

Tractors and trailers with the exception of semi-trailer tractors/trailers as well as special vehicles recognised under motor vehicle tax law may apply for tax exemption. They may only be used for the agricultural and forestry purposes listed below:

  • in agricultural or forestry operations,
  • to carry out contract work for agricultural or forestry undertakings,
  • for the carriage of goods on agricultural or forestry holdings, where such carriage begins or ends on an agricultural or forestry holding,
  • for the transport of milk, skimmed milk, whey or cream,
  • by farmers and foresters for the maintenance of public green spaces or for street cleaning on behalf of municipalities or municipal associations.

Under the following conditions, you as a public authority or entrepreneur can apply for a tax exemption for your vehicle: These are used exclusively

  • for road maintenance and are registered for a local authority,
  • for street cleaning, including winter service,
  • in the fire brigade, in disaster control, for civil air defence purposes, in accidents, in rescue services or for transporting the sick.

These vehicles must be externally recognisable as being intended for the tax-exempt purpose.

Conditions for a use-related tax exemption may also exist for:

  • humanitarian aid transport abroad,
  • buses and coaches and passenger cars with eight or nine seats, including the driver's seat, as well as motor vehicle trailers carried behind these vehicles, if the vehicle is used for more than 50 per cent of the total distance travelled in regular service,
  • tractors, caravans, mobile homes and luggage vans, provided that the vehicles are used exclusively for the operation of a showmen's business or are used exclusively for the showmen's business.
  • Vehicles used exclusively to transport large containers, swap bodies and trailers in combined transport from the place of loading to the nearest railway station or to an inland port or seaport, or to collect them from there and deliver them to the place of unloading.



Hints

The Citizen and Business Customer Portal offers you the possibility of using 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

  • §§ 3 und 3a Kraftfahrzeugsteuergesetz (KraftStG)
  • § 17 Kraftfahrzeugsteuergesetz (KraftStG)
  • § 7 Kraftfahrzeugsteuer-Durchführungsverordnung (KraftStDV)

Related Links

  • Informationen zu Steuervergünstigung für Privatpersonen bei der Kraftfahrzeugsteuer auf der Internetseite der Zollverwaltung
  • Informationen zu Steuervergünstigung für Unternehmen bei der Kraftfahrzeugsteuer auf der Internetseite der Zollverwaltung
  • Informationen zur Steuerbefreiung für reine Elektrofahrzeuge auf der Internetseite der Zollverwaltung
  • Informationen im Zusammenhang mit der Covid-19-Pandemie finden Sie auf der Internetseite der Zollverwaltung

If you keep a vehicle that is eligible for tax relief, you must apply for it in writing:

  • You can submit your application to the registration authorities when you register the vehicle or later to the relevant main customs office.
  • You can download and print out the application form from the Customs Administration website:
    • If you are a severely disabled person, use the "Application for tax concession for severely disabled persons in accordance with Section 3a of the Motor Vehicle Tax Act (KraftStG)" (Form 3809).
    • For a tax exemption for vehicles used in agriculture and forestry, use the "Application for Tax Exemption under Section 3(7) of the Motor Vehicle Tax Act (KraftStG)" (Form 3813).
    • For other tax exemptions, use the "Application for Tax Exemption" (Form 3814) or the "Application with Declaration for Tax Exemption for Trailers under Section 10(1) of the Motor Vehicle Tax Act" (Form 3811).
  • Send your completed and signed application by mail to your responsible main customs office.
  • The main customs office will check your application.
  • You will receive a decision.
  • You can also submit applications and documents at any contact point near you.

The Customs Citizen and Business Customer Portal offers you the possibility of using some of the services online.

  • To use it, you need to register once at www.zoll-portal.de.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
16.03.2021