Motor vehicle tax-implementing regulation (KraftStDV)

Unofficial table of contents

Force StDV

Date of completion: 03.07.1979

Full quote:

" Motor Vehicle Tax-Implementing Regulation as amended by the Notice of 26 September 2002 (BGBl. 3856), as last amended by Article 3 of the Law of 29 May 2009 (BGBl I). I p. 1170).

Status:	New by Bek. v. 26.9.2002 I 3856;
	Last amended by Art. 3 G v. 29.5.2009 I 1170

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.6.1979 + + +) 

  

Heading: IdF d. Art. 2 G v. 24.3.2007 I 356 mWv 1.4.2007
The V has been proclaimed as chap. 1 of the V v. 3.7.1979 I 901 u. in accordance with Cap.4, first sentence, of this V came into force on 1 June 1979, and it was due to d. § 15 para. 1 KraftStG 1979 611-17 idF d. Bek. v. 1.2.1979 I 132 by the Federal Government, on the basis of d. § 150 (6) AO 610-1-3 v. 16.3.1976 I 613 idF d. Art. 4 G v. 22.12.1978 I 2063 and d. Section 156 (1) No. 2 AO by the Federal Minister of Finance, with the approval of the Federal Council Unofficial table of contents

Content Summary

Section 1
	General provisions
		Local competence	§ 1
		Participation of customs authorities	§ 2
Section 2
	Domestic vehicles
		Tax Statement	§ 3
		Procedural rules for Section 10 (2) of the Act	§ 4
		Participation of the regulatory authorities	§ 5
		Examination of documents	§ 6
		Tax breaks	§ 7
		Change of holder	§ 8
		Accounting procedures	§ 9
Section 3
	Foreign vehicles
		Principle	§ 10
		Tax Statement	§ 11
		Control fix, control card	§ 12
		Further Taxation	§ 13
		Tax refund	§ 14
		Monitoring	§ 15
Section 4
	Illegal use
			§ 16
Section 5
	License plates within the meaning of Section 1 (1) (4) of the Act
			§ 17

Section 1
General provisions

Unofficial table of contents

§ 1 Local competence

(1) Local authority

1.

in the case of domestic vehicles and in the case of a red mark, the authority responsible for the exercise of the administration of the vehicle tax, in the district of which the registration authority has its registered office, in which the vehicle is guided or which is the red mark has been allocated;

2.

for foreign vehicles

a)

for the purposes of tax clearance at the entrance to the national territory, the authority responsible for the exercise of the administration of the vehicle tax, in the district of which the national border with the vehicle is exceeded,

b)

in addition, the authority responsible for the exercise of the administration of the vehicle tax, which shall be referred first to the case;

3.

in the case of vehicles unlawfully used, the authority responsible for the exercise of the administration of the vehicle tax, which shall be referred first to the case.

(2) Land law provisions concerning the local jurisdiction on the basis of the authorization of Section 15 (2) of the Act shall remain unaffected. Unofficial table of contents

§ 2 Participation of customs authorities

In the case of the administration of the vehicle tax on foreign vehicles and in the case of unlawful use, the authorities responsible for the exercise of the administration of the vehicle tax shall take the administrative assistance of the customs offices at the border and the customs authorities responsible for the administration of the vehicle tax. Federal Finance Directorates are entitled to certain customs offices within the Federal Republic of Germany. Customs offices in the interior intended for participation in the tax collection for foreign vehicles entering into the domestic road transport sector shall be provided by the Federal Finance Directorates (Bundesfinanzdirektionen), specifying the The area of competence shall be officially announced.

Section 2
Domestic vehicles

Unofficial table of contents

§ 3 Tax declaration

(1) The owner of a domestic vehicle or, in the case of admission for another, the holder has to make a declaration of tax after officially prescribed form at the registration authority,

1.

if the vehicle is to be approved for transport,

2.

if it has acquired a vehicle registered on the market,

3.

if the vehicle is changed during the period of the tax liability and thereby changes the amount of the tax.

The tax return can be transmitted in electronic form in accordance with § 87a of the German Tax Code. (2) The declaration of tax as referred to in paragraph 1 is also the vehicle registration if it contains the indication that it is also valid as a tax return. (3) A tax return is also the case. Tax returns do not need to be

1.

in the case of vehicles, the holding of which is exempt from tax in accordance with Section 3 (1) and (2) of the Law,

2.

in the case of vehicles which are subject to the settlement procedure (§ 9),

3.

in the case of vehicles whose holding in accordance with Section 3 (12) of the Law is exempt from the tax.

Unofficial table of contents

§ 4 Rules relating to § 10 (2) of the Act

The application pursuant to section 10 (2) of the Act to impose an increased tax on the surcharge may be filed with the registration authority at the same time as the application for admission to the traffic law; in this case, it must be included in the tax return. , In addition, the application shall be submitted to the authority responsible for the exercise of the administration of the vehicle tax. It is a tax declaration within the meaning of the tax code and can be transmitted in electronic form in accordance with § 87a of the German Tax Code. Application within the meaning of Section 10 (2) of the Act is also the request not to raise the towing surcharge. Unofficial table of contents

Section 5 Participation of the regulatory authorities

(1) The registration authorities and the bodies responsible for preparing and carrying out the authorisation shall be obliged to participate in the implementation of the Motor Vehicle Tax Act. (2) The approval authority shall, in particular, be responsible for: the following tasks:

1.

The registration authority shall verify the information contained in the tax declaration, certify that the entries are in accordance with the information contained in the documents submitted and shall send the tax declaration of the person responsible for the exercise of the administration of the vehicle tax competent authority.

2.

(dropped)

3.

The authorisation authority shall communicate to the authority responsible for the exercise of the administration of the vehicle tax,

a)

if a vehicle registered for traffic is put out of service, the day on which it is recorded on the vehicle and the mark has been stamped. If registration and destication are made on different days, the last day shall be communicated;

b)

if a vehicle registered for circulation is sold, the date on which the transport-related indication has been received and the date on which the new vehicle licence has been issued to the purchaser, the address of the vehicle registered in the vehicle. the acquirer and, where appropriate, the new official registration plate of the vehicle;

c)

if the official mark is changed, the new and the previous mark, the location of the site also the new address of the holder and the other information necessary for the taxation;

d)

if the location is relocated without changing the official registration mark, the new address of the holder;

e)

if, in the cases under Section 10 (1) of the Act, a motor vehicle trailer is assigned for the first time an official mark in a green document on a white ground, the mark and the date of allocation;

f)

if, in the cases of Section 10 (1) of the Act, an official mark is allocated on a white basis in a green document instead of a mark on a white background, the mark and the date of allocation;

g)

if a passenger car admitted to the market is subsequently recognised as being poor in pollutants, the date of recognition as low-pollutant;

h)

if, in the case of a low-polluting passenger car admitted to the market, the words 'pollutant arm' are deleted on the vehicle, the date of the deletion in the vehicle;

i)

in the case of a vehicle fitted with an exhaust gas purification system or in the course of its modification or extension, the type of installation, the modification or the extension, the level of reduction achieved thereby, and the date of the relevant legislation, determination by the authorisation authority;

j)

if a passenger car admitted to the market is recognised as being particularly reduced, the date of recognition;

k)

if, in the case of a particularly reduced-particulate passenger car admitted to the market, the recognition registered in the vehicle licence is deleted as particularly reduced, the date of deletion;

l)

in the case of passenger cars, carbon dioxide emissions in grams per kilometre in accordance with the law.

4.

(dropped)

(3) The sending of the tax declaration referred to in paragraph 2 (1) and other communications required for the taxation procedure shall be deleted, in so far as the data required for taxation are carried out by means of electronic data carriers or by means of the Transmission of data to the authority responsible for the exercise of the administration of the vehicle tax or to the data processing centre designated by it. The prerequisite for this is that the correctness of the data transmission is ensured. Unofficial table of contents

Section 6 Examination of documents

In order to clarify doubts or inconsistencies, the authority responsible for the exercise of the administration of the vehicle tax may be able to present the vehicle and submit the vehicle's letter, the vehicle licence and the tax decision. Unofficial table of contents

§ 7 Tax concessions

(1) If a taxable person is entitled to a tax exemption or a reduction in tax, and if he wishes to make use of this or of the non-imposition of the tax in the case of a motor vehicle trailer (Article 10 (1) of the Law), he shall do so by stating the reasons for in writing. Where the conditions for a tax relief are met, the taxable person shall immediately notify the competent authority in writing of the authority responsible for the administration of the vehicle tax. The application and the advertisement shall be tax returns within the meaning of the tax code. They may be transmitted in electronic form in accordance with § 87a of the German Tax Code. If a tax return is to be issued in accordance with § 3, a corresponding notice in the tax return shall be sufficient to make the transfer or to indicate the removal of the conditions. Applications and advertisements shall be submitted to the approval authority if they are lodged with the registration of the vehicle or if a passenger car is subsequently recognised as being poor in pollutants, otherwise in the case of the exercise of the Administration of the vehicle tax competent authority. (2) As a period of time for which tax exemption can be claimed in accordance with Section 3 (6) of the Act, any period of time shall be taken into account in the case of tax liability as a period of end-of-life. (3) The benefits under Section 3a of the Act are if the vehicle's certificate is still shall not be issued by the authorisation authority, in all other cases, from the authority responsible for the exercise of the administration of the vehicle tax on the vehicle licence. The notice shall be deleted by the authority responsible for the exercise of the administration of the vehicle tax if the conditions for the tax relief are not only temporarily abolished. Unofficial table of contents

§ 8 Change of the holder

If, in the case of a vehicle sale within the meaning of Article 5 (5) of the Act, the authority responsible for the exercise of the administration of the motor vehicle tax determines that the vehicle has been registered at a later date for the acquirer, it shall: to establish the new authority which has been newly responsible for the exercise of the administration of the vehicle tax, so that the appropriate start of the tax liability can be fixed for the purchaser. This shall only apply if, on the basis of this communication, a tax impact of at least EUR 10 would occur. Unofficial table of contents

§ 9 Accounting procedure

(1) The Bundeswehr and the Federal Police pay the tax for the vehicles registered by their departments in the settlement procedure. (2) Accounting period is the calendar year. (3) The tax is to be calculated individually for each vehicle. The sum of the tax amounts resulting for a calendar year shall be paid by 10 April. This amounts to 93 per cent of the annual tax for the vehicles present on 1 January. The sum of the amounts of the amounts definitively established for the accounting period shall be notified by 15 March of the following year to the authority responsible for the exercise of the administration of the vehicle tax. If this sum is higher than the amount of the payment of the surcharge, the difference shall be payable up to that date. (4) The authority responsible for the exercise of the administration of the vehicle tax shall be the tax deducted in accordance with paragraph 3. in a total amount. If the tax is covered by the sum determined by the debtor, then a communication shall be sufficient.

Section 3
Foreign vehicles

Unofficial table of contents

§ 10 Principle

§ § 3 to 8 shall apply mutamatters to the tax treatment of foreign vehicles, unless otherwise specified in § § 11 to 15. Unofficial table of contents

§ 11 Tax declaration

The tax debtor has

1.

on the German part of the customs border of the Community at the customs office which is responsible for the official clearance,

2.

in the case of intra-Community road transport, at the customs office designated by the Bundesfinanzdirektion (Federal Finance Directorate),

submit a declaration of tax in accordance with the officially prescribed form. In the cases referred to in point 2, the tax return may also be made by post before the entry of the vehicle into the territory of the country; the tax shall then be paid at the same time. Unofficial table of contents

§ 12 Tax fix, tax card

(1) The customs office shall fix the tax and shall disclose the amount of the tax to the debtor. A written tax notice does not need to be issued. In order to prove that the tax is paid, the tax debtor receives a tax card provided with receipt. (2) The tax card is valid for the period of time for which the tax is paid. However, in cases where the tax is paid on a daily basis (Section 11 (3) of the Act), it shall cease to be valid at the latest after the end of a year. Unofficial table of contents

§ 13 Further Taxation

(1) The stay of a foreign vehicle in the country beyond the period for which the tax is paid shall, before the expiry of the period of validity of the tax card, give the debtor a tax return on the further taxation and to present the tax card. (2) For the tax declaration, the tax fixing and the issuing of the tax card, § § 11 and 12 shall apply mutatily. Unofficial table of contents

Section 14 Tax refund

(1) Claims for reimbursement of the tax arising from the provisions of Section 12 (2) (3) of the Act shall be asserted in writing at the place of return of the tax card, which has fixed the tax. Electronic transmissions are excluded. (2) The day on which the tax liability is terminated shall be the day on which the tax debtor returns the tax card. § 5 (4) sentence 2 of the Act applies mutatily. Unofficial table of contents

§ 15 Monitoring

The tax debtor has to carry the tax card and, at the request of the latter, to show the customs officers and police officers. He has to submit the tax card in the cases of § 11 No. 1 at each border crossing.

Section 4
Illegal use

Unofficial table of contents

§ 16

(1) In the event of a check by the customs authorities that a vehicle is being used unlawfully, they shall fix the tax for the duration of the unlawful use, but at least for one month, and shall levy the tax. § § 11 to 15 are also to be applied to the extent that they are domestic vehicles. (2) In addition, the taxation of the unlawful use is the responsibility of the authorities responsible for the exercise of the administration of the vehicle tax. This shall also apply in the cases referred to in paragraph 1, to the extent that measures are required beyond the establishment and collection of the tax.

Section 5
License plates within the meaning of Section 1 (1) (4) of the Act

Unofficial table of contents

§ 17

The provisions relating to domestic vehicles (Section 2) shall apply mutatically.