Motor vehicle tax law

Original Language Title: Kraftfahrzeugsteuergesetz

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Motor vehicle tax law

Unofficial table of contents

Force StG

Date of completion: 21.12.1927

Full quote:

" Motor Vehicle Tax Act, as amended by the Notice of 26 September 2002 (BGBl. 3818), as last amended by Article 1 of the Law of 8 June 2015 (BGBl. I p. 901) "

Status:	New by Bek. v. 26.9.2002 I 3818;
	last amended by Art. 1 G v. 8.6.2015 I 901

For more details, please refer to the menu under Notes
This Act is designed to implement the following directives:

1.: Directive 1999 /62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures (OJ L 327, 31.12.1999, p. EC No L 187 p. 42),
2.: Directive 98 /69/EC of the European Parliament and of the Council of 13 October 1998, on measures to be taken against air pollution by emissions from motor vehicles and amending Council Directive 70 /220/EEC (OJ L 327, 30.12.1998, p. EC No L 350 p. 1).

Footnote

(+ + + Text proof applicable: 1.6.1979 + + +) 
(+ + + For application cf.  § 18 + + +) 
(+ + + Official notes of the norm provider on EC law: 
 Implementation of the 
 EGRL 62/99 (CELEX Nr: 31999L0062) 
 ERL 69/98 (CELEX Nr: 31998L0069)  Bek.  v. 26.9.2002 I 3818 
 Consideration of   
 ERL 34/98 (CELEX Nr: 31998L0034)  Art. 2 G v. 29.5.2009 I 1170,   
 G v. 27.5.2010 I 668,   
 Art. 2 G v. 5.12.2012 I 2431, 
 Art. 1 G v. 8.6.2015 I 901 + + +)

Unofficial table of contents

Content Summary

§ 1	Tax subject
§ 2	Definitions, participation of transport authorities
§ 3	Exemptions from taxation
§ 3a	Benefits for severely disabled persons
Section 3b	Exemption from tax for particularly reduced passenger cars with compression-ignition engines
§ 3c	(dropped)
§ 3d	Tax exemption for electric vehicles
§ § 3e to 3h	(dropped)
§ 4	Refund of the tax on transport of vehicles by rail
§ 5	Duration of tax liability
§ 6	Creation of the tax
§ 7	Tax debtor
§ 8	Basis of measurement
§ 9	Tax Rate
§ 9a	Surcharge for passenger cars with compression-ignition engines
§ 10	Special arrangements for motor vehicle trailers
§ 11	Dedirection periods
§ 12	Tax fix
§ 12a and 12b.	(dropped)
§ 13	Determination of the tax bases and proof of taxation
§ 14	Unsubscribe from office due to
§ 15	Appropriations
§ 16	Suspension of tax
§ 17	Special arrangements for certain disabled persons
§ 18	Transitional arrangements

Unofficial table of contents

§ 1 Tax subject

(1) The vehicle tax is subject to

1.: the holding of domestic vehicles for transport on public roads;
2.: the holding of foreign vehicles to traffic on public roads as long as the vehicles are in the domestic market. Except in the case of motor vehicles intended and used exclusively for the carriage of goods by road, vehicles and combinations of vehicles with a permissible gross vehicle weight exceeding 3 500 kilograms, which are referred to in Article 5 of the Directive 1999 /62/EC of the European Parliament and of the Council of 17 June 1999 concerning the charging of heavy goods vehicles for the use of certain infrastructures (OJ L 327, 30.4.1999, p. 42), as last amended by Directive 2013 /22/EU (OJ L 187, 20.7.2013, p. 356), as amended in each Member State of the European Union, has been amended;
3.: the unlawful use of vehicles;
4.: the allocation of vintage car license plates and the allocation of red marks issued by a national authorisation authority for recurrent use. This does not apply to the allocation of red marks for test drives.

(2) The provisions of the tax regime applicable to taxes other than customs duties and excise duties shall apply to the vehicle tax. Unofficial table of contents

§ 2 Definitions, participation of transport authorities

(1) The term 'vehicles' within the meaning of this Act shall apply to motor vehicles and their trailers. (2) Unless otherwise provided for in this Act,

1.: comply with the terms of the traffic law used in this Act, in accordance with the relevant traffic regulations;
2.: , the findings of the regulatory authorities shall be binding for the assessment of emissions of pollutants, carbon dioxide and noise, of other technical bases of design and of vehicle classes and types of construction.

(2a) to (2c) (omitted) (3) A vehicle shall be a domestic vehicle subject to paragraph 4 if it falls within the scope of the provisions governing the authorisation procedure applicable in the country. (4) A vehicle is a foreign vehicle, if it is in the (5) An unlawful use within the meaning of this Act is provided for when a vehicle is used on public roads in Germany without the authorisation required for traffic. Tax on the grounds of unlawful use shall not be required if the holding of the vehicle would be exempt from the tax or the taxation has already been made pursuant to § 1 (1) (1) or (2). Unofficial table of contents

§ 3 Exceptions to taxation

The holding of the tax is exempt from the tax

1.

Vehicles registered in accordance with Article 3 (2) and (3) of the Vehicle Registration Ordinance of 3 February 2011 (BGBl. 139), as last amended by Article 1 of the Regulation of 30 June 2008. October 2014 (BGBl. 1666), as amended, has been amended by the authorisation procedure;

2.

vehicles, as long as they are used exclusively in the service of the Bundeswehr, the Federal Police, the police or the customs administration;

3.

Vehicles, as long as they are approved for the federal government, a country, a community, a community association or a special purpose association and are used exclusively for the purpose of weaving. The condition is that the vehicles can be identified externally as intended for these purposes;

4.

Vehicles, as long as they are used exclusively for cleaning roads. The condition is that the vehicles can be identified externally as intended for this purpose;

5.

Vehicles, as long as they are used exclusively in the fire-fighting service, in civil protection, for the purposes of civil protection of the air, in the event of accidents, in the rescue service or in the promotion of ambulance. The condition is that the vehicles can be identified externally as intended for these purposes. In the case of vehicles which are not approved for the federal government, a country, a community, a community association or a special purpose association, it is also a condition that they are adapted according to their design and equipment to the intended purpose of use;

5a.

vehicles used by non-profit or charitable organisations for the period in which they are used exclusively for the transport of humanitarian aid to foreign countries or for preparatory journeys which are related to them in time;

6.

Buses and coaches with eight or nine seats, including the driver's seat, and their trailers, which are carried along behind these vehicles, if the vehicle is to be paid during the period for which the tax is to be paid would be used for more than 50 per cent of the total distance travelled on scheduled services. The use of the vehicle is to be shown in the accounts, except in the case of trolliners of the trolleways;

7.

Tractors (excluding tractors), special-purpose vehicles, motor-vehicle trailers behind tractors or special-purpose vehicles and single-axle trailers (other than semi-trailers, but including two-axle trailers with a single axle trailer) Axle distance of less than one meter), as long as these vehicles are exclusively

a): in agricultural or forestry holdings,
b): for the implementation of wage labour for agricultural or forestry holdings,
c): to transport operations for agricultural or forestry holdings where such operations begin or end in a country or forestry operation;
d): for the transport of milk, skimmed milk, whey or cream, or
e): Land-or forest-based farmers for the care of public green areas or for road cleaning on behalf of municipalities or community associations

shall be used. Special-purpose vehicles shall be vehicles which, according to their design and their particular facilities, are suitable and intended for the purposes of the specified uses. The exemption provided for in point (a) shall not be ruled out by the fact that agricultural or forestry products from a local collection point to a processing or processing establishment, or country or country, shall not be exempted from any agricultural or forestry products. Forestry goods transported from the station to the local storage facility or wood from forestry operations. The exemption provided for in point (d) shall not be ruled out by the fact that test samples for the control of animal diseases or on the way back from a dairy product are transported by milk products;

8.

a): Tractors, as long as they are used exclusively for the operation of a show-making industry,
b): Caravans and caravans, each with a maximum permissible gross laden weight of more than 3 500 kilograms and caravans with a maximum permissible gross laden weight of more than 2 500 kilograms in the commercial sector, as long as they are exclusively used to: the display industry;

9.

Vehicles, as long as they are used exclusively for the delivery and collection of containers with a capacity of five cubic metres or more, of interchangeable superstructures or of their trailers, in the pre-or post-return period in the Combined transport

a): Rail/road between the loading or unloading point and the nearest appropriate station or
b): Inland waterway/road between loading or unloading point and an inland port situated within a radius of not more than 150 kilometres of air line; or
c): Sea/road with a sea level of more than 100 kilometres of air line between the loading or unloading point and a seaport situated within a radius of not more than 150 kilometres of air line

have been transported or transported. The condition is that the vehicles can be identified externally as intended for these purposes;

10.

Vehicles which are approved

a): for a diplomatic representation of another State, certified by the Federal Republic of Germany,
b): for members of the diplomatic missions referred to in (a) or for persons belonging to the business personnel of those representations and not subject to domestic jurisdiction,
c): in the case of a consular post of another State admitted in the Federal Republic of Germany, if the Head of the Representation is a member of the sending State and does not work outside his office in the Federal Republic of Germany ,
d): for a consular representative authorised in the Federal Republic of Germany (consul general, consul, vice-consul, consular agent) or persons belonging to the business staff of these consular representatives, if they are nationals of the sending State and do not work outside their office in the Federal Republic of Germany.

The tax exemption shall only apply if reciprocity is granted;

11.

(dropped)

12.

(dropped)

13.

foreign passenger cars and their trailers, which enter the country for a temporary stay, for a period of up to one year. The tax exemption shall not apply if the vehicles are used for the carriage of passengers or goods, or if these vehicles are based on a regular location in Germany;

14.

foreign vehicles entering the country for the purposes of repair and for which, under the customs legislation, the transport is authorised;

15.

foreign vehicles, as long as they use public roads which form the only or given connection between different places of another state and which cut through the country on short distances;

16.

Service vehicles of the authorities of other States entering the border area on missions for temporary residence. The precondition is that reciprocity be granted.

Unofficial table of contents

§ 3a Disadvantages for severely disabled persons

(1) The holding of motor vehicles is exempt from the tax as long as the vehicles are registered for severely disabled persons who are registered by a badger in the sense of the ninth Book of the Social Code or Article 3 of the Law on the free movement of severely disabled persons in public transport on 9 July 1979 (BGBl. 989), with the symbol 'H', 'BI' or 'aG', showing that they are helpless, blind or extraordinated. (2) The tax is reduced by 50 per cent for motor vehicles as long as the vehicles are authorised for severely disabled persons , which prove, by means of a card referred to in the ninth Book of the Social Code or in Article 3 of the Law on the Free Carriage of Severely Disabled Persons in the Public Transport with orange-coloured surface-printing, that they are Requirements of § 145 (1) sentence 1 of the Ninth Book of the Social Code . The tax reduction is not granted as long as the severely disabled person is entitled to the right of free movement in accordance with § 145 of the ninth book of the Social Code. (3) The tax benefit of paragraphs 1 and 2 is the disabled person. Persons only for a vehicle and only on written request. It shall not be used if the vehicle is used for the carriage of goods (except for hand luggage), for the carriage of passengers (other than occasional transport) or by persons other than those in connection with the carriage of goods which are not linked to: with the movement or the financial management of disabled persons. Unofficial table of contents

Section 3b Tax exemption for specially reduced passenger cars with compression-ignition engines

(1) Holding passenger cars with compression-ignition engines shall be exempt from tax for a limited period if the vehicle is registered for the first time in the period from 1 January 2011 to 31 December 2013 and, after the approval authority has been established, from the day on. the first-time approval complies with the requirements of the Euro 6 level as set out in Table 2 of Annex I to Regulation (EC) No 715/2007. The tax exemption shall begin on the date of the first authorisation. It shall end as soon as the tax savings on the basis of the respective tax rates in accordance with Article 9 (1) (2) (b) reaches the amount of 150 euros. The tax exemption is granted only once for each vehicle. (2) The condition is that in the registration certificate Part I (vehicle registration certificate) an emission-related key number is shown on the day of the first approval, which is the filling of the certificate. (3) The tax exemption shall expire no later than 31 December 2013. (4) As far as the temporary tax exemption has not yet expired in the event of a change of holding, it shall be granted the new holder. (5) The Times of the decommissioning of a vehicle and the periods outside the (6) The tax exemption does not apply to registration plates within the meaning of Section 1 (1) (4) sentence 1.

Footnote

(+ + + § 3b: For application, see Section 18 (11) + + +) Unofficial table of contents

§ 3c (omitted)

Unofficial table of contents

§ 3d Tax exemption for electric vehicles

(1) The holding of electric vehicles within the meaning of Article 9 (2) shall be exempt from the tax. The exemption shall be granted from the date of the first authorisation for:

1.: ten years in the period from 18 May 2011 to 31 December 2015,
2.: five years in the period from 1 January 2016 to 31 December 2020.

(2) The tax exemption shall be granted for each vehicle. To the extent that it has not yet expired in the event of a change of holding, it shall be granted to the new holder. (3) The periods of non-operation of a vehicle and the periods outside the operating period indicated on a seasonal characteristic shall not have any effect. Effects on the tax exemption.

Footnote

(+ + + § 3d: For application see Section 18 (4b) + + +) Unofficial table of contents

§ § 3e to 3h (omitted)

Unofficial table of contents

Section 4 Repayment of the tax in the case of carriage of vehicles by rail

(1) The tax shall be reimbursed upon written application for a period of twelve months, calculated from the start of a final period of time, if during this period the vehicle is loaded or vacant on a part of the in each case has been transported by rail. If the number of journeys specified in the first sentence is not reached, the refund shall be reimbursed

1.: in more than 93 journeys 75 of the hundred of the annual tax,
2.: in less than 94, but more than 62 journeys of 50 per cent of the annual tax,
3.: at less than 63, but more than 31 trips 25 of the hundred of the annual tax.

If the distance covered by the railway is longer than 400 kilometres, a journey shall be expected to be double, if the distance travelled by rail is longer than 800 kilometres, a journey shall be expected to be three times. (2) The proof that the journey shall be completed shall be: The conditions for the refund of the tax shall be fulfilled for each vehicle by means of continuing records of carriage by rail, the accuracy of which is to be certified for each journey by rail. Unofficial table of contents

§ 5 Duration of tax liability

(1) The tax liability shall be

1.: in the case of a domestic vehicle, subject to the provisions of paragraph 2, as long as the vehicle is admitted to the market, but at least one month;
2.: in the case of a foreign vehicle, subject to the provisions of paragraph 2, as long as the vehicle is located in the country;
3.: in the case of an unlawfully used vehicle, as long as the unlawful use lasts, but at least one month;
4.: in the case of an export identifier and a mark within the meaning of Article 1 (1) (4), as long as the mark may be held, but at least one month;
5.: in the case of a seasonal identification mark, subject to paragraph 2, as long as the mark may be carried, but at least one month.

(2) In the case of a vehicle the conditions for a tax exemption must be met, the tax liability shall begin with the elimination of these conditions. The last half-sentence of paragraph 1 (1) shall not apply if the vehicle was exempt from the tax only for a limited period. The tax obligation shall end, subject to the provisions of sentence 4, with the entry of the conditions for a tax exemption. If a vehicle, the holding of which is exempt from the tax, is temporarily used for purposes other than the beneficiary (non-commercial use), the tax liability shall take place as long as the non-purpose use is carried out, but at least one month; The same applies if a tax reduction in accordance with Section 3a (2) is no longer necessary due to the temporary use of the vehicle. A vehicle whose holding in accordance with Section 3 (5) is exempted from the tax is not used for the purpose of being used for the purpose of transporting humanitarian goods to foreign countries or for preparatory journeys which are related to it in time. (3) a domestic vehicle changes during the period of duty and, as a result, changes in the amount of the tax, the tax liability shall begin with the change in the vehicle with the change, at the latest when the new or the new vehicle is suspended; or modified vehicle headlights; at the same time, the previous tax liability ends. The same applies if the amount of the tax changes on the basis of an application pursuant to § 3a (2) or § 10 (2) (trailer surcharge). (4) If a domestic vehicle is put out of service, the change in this case shall be changed in the The vehicle registration and the stamping out of the mark on different days, the last day is the decisive factor. The authority responsible for the exercise of the administration of the vehicle tax may, in order to terminate the tax liability, be based on an earlier date if the tax debtor makes it credible that the vehicle has been in operation since the previous date. has not been used and has not delayed the logout of the vehicle in debt. (5) (omitted) Unofficial table of contents

§ 6 Creation of the tax

The tax is incurred at the beginning of the tax liability period, and in the case of continuous end-of-life periods at the beginning of the respective end-of-life period. Unofficial table of contents

§ 7 Tax debtors

Tax debtor

1.: in the case of a domestic vehicle, the person for which the vehicle is registered for transport,
2.: in the case of a foreign vehicle, the person who uses the vehicle in the country,
3.: in the case of an unlawfully used vehicle, the person who uses the vehicle unlawfully,
4.: in the case of a mark within the meaning of section 1 (1) (4), the person who is assigned the mark.

Unofficial table of contents

§ 8 Base of assessment

The tax is measured

1.

in the case of vehicles of category M1, which do not have a special purpose, as motor caravans or caravans (passenger cars)

a): with initial approval until 30 June 2009 and in the case of motorcycles after the displacement, in so far as these vehicles are driven by reciprocating piston engines, in passenger cars with reciprocating piston engines, in addition to pollutant and carbon dioxide emissions;
b): with initial approval from 1 July 2009, in so far as these are not vehicles within the meaning of Article 9 (2), after the carbon dioxide emissions and the cubic capacity;

1a.

in the case of mobile homes according to the permissible gross vehicle weight and in addition to the emissions of pollutants;

1b.

in the case of three-wheel and light four-wheel motor vehicles with reciprocating piston engines, which are subject to the scope of Directive 97 /24/EC of the European Parliament and of the Council of 17 June 1997 on certain components and characteristics of two-or Three-wheel motor vehicles (OJ L 327, OJ L 226, 18.8.1997, p. 1, L 65, 5.3.1998, p. 35, L 244, 3.9.1998, p. 20, L 67, 11.3.2008, p. 22), as last amended by Commission Directive 2009 /108/EC of 17 August 2009 (OJ L 378, 27.12.2009, p. 10), as amended, has been amended, in accordance with the cubic capacity and pollutant emissions;

2.

in the case of other vehicles, ambulances and mores according to the permissible gross vehicle weight, in the case of motor vehicles with a maximum permissible traffic weight exceeding 3 500 kilograms, in addition to emissions of pollutants and noise. The maximum permissible laden weight is to be reduced in the case of semi-trailer trailers around the load-bearing load and in the case of rigid pond trailers, including the central axle trailers, in order to reduce the supporting load.

Unofficial table of contents

§ 9 tax rate

(1) The annual tax shall be

1.

Motorcycles driven by reciprocating piston engines, each with a displacement of 25 cubic centimetres, or a part of which is EUR 1.84;

2.

Passenger cars

a)

with reciprocating piston engines for first-time approval up to 30 June 2009 for a displacement of 100 cubic centimetres per 100 cubic centimetres, or a part thereof, if they

are driven by spark-ignition engines and are driven by compression-ignition engines, and

aa)	at least the mandatory limit values for vehicles with a maximum authorised mass not exceeding 2 500 kg in accordance with line A of vehicle class M of the table in point 5.3.1.4 of Annex I to Council Directive 70 /220/EEC of 20 March 1970 on the Approximation of the laws of the Member States relating to measures to be taken against air pollution by emissions from motor vehicles (OJ L 327, 22.7. 1), as amended, or where the carbon dioxide emissions are determined in accordance with Commission Directive 93 /116/EC of 17 December 1993 adapting Council Directive 80 /1268/EEC on the Fuel consumption of motor vehicles in technical progress (OJ L 327, 22.4.2004 39), as amended, shall not exceed 90 g/km	EUR 6.75	EUR 15,44,
bb)	, Directive 70 /220/EEC, as amended by Directive 94 /12/EC of the European Parliament and of the Council of 23 March 1994 relating to measures to be taken against air pollution by emissions from motor vehicles and to Directive 70 /220/EEC, Amendment of Directive 70 /220/EEC (OJ L 206, 22.7.1990 42) and comply with the pollution limit values referred to in point 5.3.1.4 of Directive 94 /12/EC for vehicle category M.	7,36 EUR	EUR 16,05,
cc)	are recognised as low-emission or low-pollutant level C and are not subject to a traffic ban at elevated ozone concentrations in accordance with § 40c of the Federal Immission Protection Act in the version valid until 31 December 1999	15,13 EUR	27,35 EUR,
dd)	are not recognised as low-pollutant or low-pollutant and are not subject to a traffic ban at elevated ozone concentrations in accordance with § 40c of the Federal Immission Protection Act in the version valid until 31 December 1999	21,07 EUR	EUR 33.29,
ee)	do not meet the requirements for the application of the tax rates according to the double-letter aa to dd	25,36 EUR	EUR 37,58;

b)

in the case of first-time registration from 1 July 2009 for 100 cubic centimetres per cubic centimetre or part thereof 2 euros for spark-ignition engines and EUR 9.50 for compression-ignition engines plus 2 euros each for each gram of carbon dioxide emissions per kilometre , in accordance with Commission Directive 93 /116/EC of 17 December 1993 adapting to technical progress Council Directive 80 /1268/EEC relating to the fuel consumption of motor vehicles (OJ L 378, 27.12.1993, p. 39) or Regulation (EC) No 715/2007 of the European Parliament and of the Council of 20 June 2007 on the type approval of motor vehicles with regard to the emission classes of light passenger cars, and Commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information (OJ L 327, 30.4.2004, p. 1), as last amended by Commission Regulation (EC) No 692/2008 of 18 July 2008 (OJ L 171, 29.6.2008, p. 1), as amended, in the case of first-time authorisation

aa)	until 31 December 2011	120 g/km,
bb)	from 1 January 2012	110 g/km,
cc)	from 1 January 2014	95 g/km

exceeds;

2a.

Mobile homes for a total weight of 200 kilograms or a part thereof, if, after the approval authority has been established for the purposes of Annex XIV to Section 48 of the Road Traffic Authorisation Order

a)	at least of the pollutant class S 4, of the total weight
	up to 2 000 kg	16 EUR,
	over 2 000 kg	EUR 10,
	total, however, not more than EUR 800,
b)	of the pollutant class S 3, S 2 or S 1, of the total weight
	up to 2 000 kg	24 EUR,
	over 2 000 kg	EUR 10,
	total, however, not more than EUR 1 000;
c)	do not satisfy the conditions laid down in point (a) or (b) of the total
	up to 2 000 kg	EUR 40,
	More than 2 000 kg up to 5 000 kg	EUR 10,
	More than 5 000 kg up to 12 000 kg	15 EUR,
	More than 12 000 kg	EUR 25;
	as from 1 January 2010, also for the pollutant class S 1;

2b.

tricycles and light four-wheel motor vehicles with reciprocating piston engines falling within the scope of Directive 97 /24/EC, for a displacement of 100 cubic centimetres per 100 cubic centimetres, or a part thereof, if:

a)

comply with the mandatory limit values set out in line A (2003) of the table to point 2.2.1.1.5 in Chapter 5, Annex II to Directive 97 /24/EC, and are driven by

aa)

by spark-ignition engine

21,07 EUR,

bb)

by compression-ignition engine

EUR 33.29,

b)

do not fulfil the conditions laid down in point (a) and are driven

aa)

by spark-ignition engine

EUR 25.36,

bb)

by compression-ignition engine

EUR 37,58;

3.

Other motor vehicles with a permissible gross vehicle weight of up to 3 500 kilograms for a total weight of 200 kilograms or a part of the total weight of the vehicle

up to 2 000 kg		EUR 11.25,
More than 2 000 kg up to 3 000 kg		EUR 12.02,
More than 3 000 kg up to 3 500 kg		EUR 12.78;

4.

all other motor vehicles with a maximum traffic weight of more than 3 500 kilograms per 200 kilograms of total weight or part thereof, if they are determined by the registration authority

a)

at least of the pollutant class S 2 within the meaning of Annex XIV to Section 48 of the Road Traffic Authorisation Order, of the total weight

up to 2 000 kg	EUR 6.42,
More than 2 000 kg up to 3 000 kg	EUR 6.88,
More than 3 000 kg up to 4 000 kg	EUR 7.31,
More than 4 000 kg up to 5 000 kg	EUR 7.75,
More than 5 000 kg up to 6 000 kg	EUR 8.18,
More than 6 000 kg up to 7 000 kg	EUR 8.62,
More than 7 000 kg up to 8 000 kg	EUR 9.36,
More than 8 000 kg up to 9 000 kg	EUR 10.07,
More than 9 000 kg up to 10 000 kg	EUR 10.97,
More than 10 000 kg up to 11 000 kg	EUR 11.84,
More than 11 000 kg up to 12 000 kg	EUR 13.01,
More than 12 000 kg	EUR 14.32,
total, however, not more than EUR 556,

b)

in the case of pollutant class S 1 within the meaning of Annex XIV to Section 48 of the Road Traffic Authorisation Order, of the total weight

up to 2 000 kg	EUR 6.42,
More than 2 000 kg up to 3 000 kg	EUR 6.88,
More than 3 000 kg up to 4 000 kg	EUR 7.31,
More than 4 000 kg up to 5 000 kg	EUR 7.75,
More than 5 000 kg up to 6 000 kg	EUR 8.18,
More than 6 000 kg up to 7 000 kg	EUR 8.62,
More than 7 000 kg up to 8 000 kg	EUR 9.36,
More than 8 000 kg up to 9 000 kg	EUR 10.07,
More than 9 000 kg up to 10 000 kg	EUR 10.97,
More than 10 000 kg up to 11 000 kg	EUR 11.84,
More than 11 000 kg up to 12 000 kg	EUR 13.01,
More than 12 000 kg up to 13 000 kg	EUR 14.32,
Over 13 000 kg up to 14 000 kg	EUR 15,77,
More than 14 000 kg up to 15 000 kg	EUR 26,00,
More than 15 000 kg	EUR 36,23,
total, however, not more than EUR 914,

c)

For the noise class G 1 within the meaning of Annex XIV to Section 48 of the Road Traffic Authorisation Order, of the total weight

up to 2 000 kg	EUR 9.64,
More than 2 000 kg up to 3 000 kg	EUR 10.30,
More than 3 000 kg up to 4 000 kg	EUR 10.97,
More than 4 000 kg up to 5 000 kg	EUR 11.61,
More than 5 000 kg up to 6 000 kg	EUR 12.27,
More than 6 000 kg up to 7 000 kg	EUR 12.94,
More than 7 000 kg up to 8 000 kg	EUR 14.03,
More than 8 000 kg up to 9 000 kg	EUR 15.11,
More than 9 000 kg up to 10 000 kg	EUR 16,44,
More than 10 000 kg up to 11 000 kg	17,74 EUR,
More than 11 000 kg up to 12 000 kg	EUR 19.51,
More than 12 000 kg up to 13 000 kg	21,47 EUR,
Over 13 000 kg up to 14 000 kg	23,67 EUR,
More than 14 000 kg up to 15 000 kg	39,01 EUR,
More than 15 000 kg	EUR 54.35,
total, however, no more than EUR 1 425,

d)

do not satisfy the conditions laid down in point (a), (b) or (c),

up to 2 000 kg	EUR 11.25,
More than 2 000 kg up to 3 000 kg	EUR 12.02,
More than 3 000 kg up to 4 000 kg	EUR 12.78,
More than 4 000 kg up to 5 000 kg	EUR 13.55,
More than 5 000 kg up to 6 000 kg	EUR 14.32,
More than 6 000 kg up to 7 000 kg	EUR 15.08,
More than 7 000 kg up to 8 000 kg	EUR 16,36,
More than 8 000 kg up to 9 000 kg	EUR 17.64,
More than 9 000 kg up to 10 000 kg	19,17 EUR,
More than 10 000 kg up to 11 000 kg	EUR 20.71,
More than 11 000 kg up to 12 000 kg	EUR 22.75,
More than 12 000 kg up to 13 000 kg	25.05 EUR,
Over 13 000 kg up to 14 000 kg	EUR 27.61,
More than 14 000 kg up to 15 000 kg	EUR 45.50,
More than 15 000 kg	EUR 63.40,
a total of no more than EUR 1 681;

5.

Motor vehicle trailers for a total weight of 200 kg or a part thereof 7,46 EUR, but not more than EUR 373,24.

(2) The tax is reduced by 50 per cent of the amount resulting from paragraph 1 (3) or (4) (a), for vehicles with propulsion exclusively by electric motors, which are wholly or predominantly of mechanical or electrochemical (3) For foreign vehicles, the tax, when paid on a daily basis, shall be for each of the calendar day delivered in whole or in part in the territory of the country.

1.

for two-and three-wheeled vehicles (excluding tractors) and for passenger cars

EUR 0.51,

2.

for all other motor vehicles with a permissible gross laden weight of

a)	no more than 7 500 kg	EUR 1.53,
b)	More than 7 500 kg and not more than 15 000 kg	EUR 4.60,
c)	more than 15 000 kg	EUR 6.14,

3.

in the case of motor vehicle trailers with a permissible gross laden weight of

a)	no more than 7 500 kg	EUR 1.02,
b)	More than 7 500 kg and not more than 15 000 kg	EUR 2.05,
c)	more than 15 000 kg	EUR 3.07.

In the case of such vehicles, proof of the maximum authorised weight, provided that it does not appear on the registration certificate, must be provided by an official certificate. The certificate must clearly demonstrate the identity and the permissible gross vehicle weight; it must be written in German. (4) For the purposes of the first sentence of section 1 (1) (4), the annual tax is the same as the following:

1.

if they apply only to motorcycles

EUR 46.02,

2.

incidentally,

EUR 191,73.

(5) In the case of calculation of the tax, the calendar days are counted as full days. The day on which the tax liability ends shall not be counted, except in the cases of the daily payment pursuant to § 11 para. 3 and the payment for a period calculated after days pursuant to § 11 para. 4 no. 1 as well as in accordance with § 11 para. 4 no. 2, as far as the minimum taxation is required.

Footnote

(+ + + § 9: For application, see Section 18 (4), (4a) and 12 + + +) Unofficial table of contents

Section 9a supplement for passenger cars with compression-ignition engines

(1) For passenger cars with compression-ignition engines, in the period from 1 April 2007 to 31 March 2011, the respective tax rate shall be increased by EUR 1.20 per 100 cubic centimetres in accordance with Article 9 (1) (2), or part of it if the vehicle is not one of the following: Particle reduction levels PM 01 and PM 0 to PM 5 or one of the particle reduction classes PMK 01 and PMK 0 to PMK 4 according to the road traffic approval order. (2) The surcharge shall not apply to registration marks within the meaning of § 1 (1) No. 4 sentence 1. Unofficial table of contents

Section 10 Special arrangements for motor vehicle trailers

(1) In writing, the tax on the holding of trailers with the exception of caravan trailers is not levied as long as the trailers are exclusively behind motor vehicles (excluding motorcycles and passenger cars). for which an increased tax is levied for the towing surcharge or which are used exclusively for delivery or collection pursuant to § 3 (9). The tax relief must also be conditional on the fact that an official mark has been assigned to the trailers in green letters on a white ground. (2) The tax increased by the trailer surcharge shall be applied to the written request of the owner of the A motor vehicle or, in the case of an authorisation for another, the holder, if the vehicle is to be carried behind the motor vehicle, for which a tax is not levied under paragraph 1. This shall also apply if the holding of the motor vehicle is exempt from the tax, unless it is used exclusively for delivery or collection pursuant to § 3 No. 9. (3) The trailer surcharge for the duration of one year is 373,24 Euro. (4) a domestic vehicle trailer, in which the tax is not levied in accordance with paragraph 1, is used in the form of motor vehicles other than those referred to in paragraph 1, the tax shall be payable as long as the designated use lasts, at least but for a month. Unofficial table of contents

Section 10a Special arrangements for passenger cars

(1) The tax on the holding of passenger cars shall not be levied, subject to paragraph 4, for one year from the date of first authorisation if the vehicle is first registered in the period from 5 November 2008 to 30 June 2009. (2) To the extent that passenger cars meet the conditions laid down in paragraph 1 and, after the approval authority has been established, from the date of first authorisation in accordance with the provisions of Regulation (EC) No 715/2007 of the European Parliament and of the Council of 20 June 2007 on the date of entry into force of the authorisation June 2007 on the type-approval of motor vehicles with regard to emissions from light passenger cars and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information (OJ L 327, 30.4.2004, p. EU No 1), as amended by Commission Regulation (EC) No 692/2008 of 18 July 2008 (OJ L 145, 31.5.2008, p. EU No 1), as amended in each case, the tax is not levied for another year, subject to paragraph 4. (3) Paragraph 2 applies to the holder on which the vehicle is placed on the 5 November 2008 before 5 November 2008 for the first time. On 5 November 2008, and for vehicles that are out of service on 5 November 2008, for the holder to which the vehicle will be re-registered after 5 November 2008. In this case, the tax relief shall be valid for one year from 1 January 2009. The prerequisite for this is that on the day of the first approval, a key issue number has been designated in the vehicle registration certificate, which confirms the filling of the conditions for the tax benefit. A tax relief for previous holders is not required; this is also true if a former holder has paid tax for the vehicle. (4) The tax advantages are correspondingly reduced in the cases of the surcharge in accordance with § 9a. They shall end at the latest by 31 December 2010. (5) Where the tax benefits have not yet expired in the event of a change of holding, they shall be granted to the new holder, subject to paragraph 4. (6) The periods of the decommissioning of a vehicle and the periods outside the operating period indicated on a seasonal characteristic shall have no effect on the tax benefits. (7) The tax advantages shall not apply to registration plates within the meaning of Article 1 (1) (4) sentence 1. Unofficial table of contents

Section 11 Enrification periods

(1) The tax must be paid in advance for one year in each case. (2) If the annual tax is more than EUR 500, the tax may also be paid for the period of a half-year and, if the annual tax is more than EUR 1 000, also for the period of one year. Duration of a quarter of a year. In such cases, the tax shall be:

1.: if it is paid twice a year, half of the annual tax plus an amount equal to 3 per cent,
2.: if it is paid quarterly, a quarter of the annual tax plus a fee of 6 of the hundred.

A change in the end-of-life period shall be permitted only if the change is indicated in writing before or at the latest when the new tax is due. (3) The tax may be applied to foreign vehicles, which are temporarily Stay within the territory of the European Economic Community shall be paid for a stay of up to 30 days, if reciprocity is guaranteed; this condition shall not apply to vehicles registered in the States of the European Economic Community. shall be approved. The days of stay in Germany do not need to follow one another directly. A refund of the tax paid on a day-by-day basis shall be excluded. (4) By way of derogation from paragraphs 1 and 2, the tax shall be paid in advance for a period calculated by day,

1.

a): with the consent or written application of a tax debtor, if he owes the tax to more than one vehicle and if, by the day-to-day payment of at least two vehicles, a uniform day of payment is reached,
b): an arrangement of the authority responsible for the exercise of the administration of the vehicle tax for a maximum of one month, when a uniform maturity date is reached for certain categories of vehicles and this measure of the the simplification of the administration;

2.

if there is a tax liability for a certain period of time,

3.

if a seasonal characteristic is allocated; for vehicles with seasonal characteristics, the fixing of a uniform day of maturity is not permitted.

In such cases, the tax shall be the fraction of the annual tax which is applicable to it for each day of the calculation period. If a day of the calculation period falls into a leap year, the tax shall be a three-hundred-and-sixty-and-sixtieth of the annual tax for each day. In the case of the first sentence of sentence 1, the tax for each day of the calculation period shall be a three hundred and sixty-five, sixty-five, of the annual tax; 29 February shall not be included in leap years. (5) The tax to be paid shall be in the cases of: Paragraphs 1 to 4 shall be rounded down to full euro. Unofficial table of contents

§ 12 Tax fixing

(1) If the date of termination of the tax liability is not fixed, the tax shall be fixed on an open-ended basis, in all other cases for a specified period or on a daily basis. Where a seasonal characteristic is allocated, the tax shall be fixed for an unlimited period from the date of the first validity of the identifier for the period of validity of the mark. If the tax debtor is able to choose the final period of time (Section 11 (2)), the tax shall be fixed for the final period chosen by the tax debtor; it may also be fixed for all periods of time to be considered. (2) The tax is to be reestablished,

1.: where, as a result of a change in the tax bases or the tax rate, a different tax is obtained,
2.: if the conditions for a tax exemption, a tax reduction or the non-imposition of the tax on motor vehicle trailers (§ 10 para. 1) or for passenger cars (§ 10a) occur or are eliminated, or if it is subsequently established that: the conditions have not been met or are not available,
3.: if the tax liability ends, except in the cases of Section 11 (3). The tax fix shall extend to the period from the beginning of the period of end of the duty to which the end of the tax liability falls until the end of the tax liability,
4.: if a control fix is in error, to eliminate the error. § 176 of the Tax Code shall apply accordingly, except in the case of periods of termination which are prior to the announcement of the relevant decision of a Supreme Court of Justice of the Federal Republic of Germany. The tax shall be reestablished from the beginning of the end-of-life period in which the error of the authority responsible for the exercise of the administration of the vehicle tax is known, but in the event of an increase in the tax at the earliest from the start of the The period of execution in which the tax notice is granted,
5.: if the duration of the validity of a season mark is changed.

(3) Where the tax is to be re-established only for a temporary period, the tax fixing provided for in paragraph 1 may be supplemented by a tax fix for a given period. The additional fixing shall be limited to the difference amount. (4) The tax fixing provided for in paragraph 1 shall remain unaffected if the vehicle of the tax debtor is competent to have a different registration authority. (5) (omitted) Unofficial table of contents

§ § 12a and 12b (omitted)

Unofficial table of contents

Section 13 Determination of the tax bases and proof of taxation

(1) The registration authority may not allow a vehicle to traffic on public roads until the tax bases referred to in § 8 are identified and identified in the vehicle licence, and if it is proved that the provisions relating to the Motor vehicle tax is sufficient. The authorisation shall be subject to the condition that:

1.: In the case of a tax liability, a written authorisation for the entry of the vehicle tax has been issued by an account of the vehicle holder or a third party at a financial institution, or a certificate is submitted, according to which the person responsible for the registration of the vehicle is the competent authority responsible for the administration of the vehicle tax is waived for the authorisation of the vehicle because of a significant hardship for the vehicle holder; or
2.: in the case of a tax exemption, the conditions are established or credibly established. This does not apply in the cases of § § 3b to 3d.

(2) The registration of the vehicle may not take place until the person for which the vehicle is to be admitted to the market does not have any vehicle tax arrears. Article 276 (4) of the Tax Code shall be applied accordingly. A holder-related vehicle tax residue of less than 5 euros shall not be accepted for approval. The authority responsible for the exercise of the administration of the vehicle tax may provide the authorisation authority with information on vehicle control arrears of the vehicle owners. The data required for the verification of vehicle control residues shall be made available to the registration authority by electronic means. The approval authority may communicate the result of the examination of the vehicle tax arrears of the person who permits the vehicle. If the taxable person is responsible for the registration of the vehicle, he shall have his agreement to the third party in writing with regard to the notification of his vehicle tax law by the registration authority. Explain. In such cases, the approval of the vehicle shall be subject to the presentation of the declaration of consent. The authorisation authority may, with the agreement of the authority responsible for the exercise of the administration of the vehicle tax, allow exceptions in duly substantiated cases. Unofficial table of contents

Section 14 Logout of the Office of the Office

(1) Where the tax has not been paid, the approval authority shall, at the request of the authority responsible for the exercise of the administration of the vehicle tax, collect the vehicle certificate, rectify the issuing of the trailer directories, and to stamp out the official registration number (notice of office). It shall take the necessary orders by means of a written administrative act (notification of notification). (2) The application of the notification of its own motion shall be governed by the Administrative Procedure Act. The administrative right shall be given for disputes over dissent from the Office. Unofficial table of contents

§ 15 Empowerment

(1) The Federal Ministry of Finance is authorized to issue legal regulations on

1.: the detailed definition of the terms used in this Act,
2.: the demarcation of the tax liability and the extent of the exemptions from taxation and reductions in tax, to the extent necessary to ensure the regularity of taxation and the elimination of incapacity in cases of hardship;
3.: the competence of the authorities responsible for the exercise of the administration of motor vehicle taxes and the extent of the tax bases,
4.: the taxation procedure, in particular the calculation of the tax and the modification of tax arrangements, as well as the obligations to be fulfilled by the taxable persons and the obligation to provide assistance to third parties,
5.: Type and time of the control direction. By way of derogation from Article 11 (1) and (2), it may be determined that the tax may also be paid on a day-to-day basis, provided that a vehicle holder with several vehicles for all vehicles reaches a uniform day of maturity will
6.: the refund of the tax,
7.: the total or partial exemption from the tax on the holding of foreign vehicles temporarily used domestily. The precondition is that reciprocity should be maintained and that the exemption should be used to avoid double taxation, to facilitate cross-border traffic or to improve conditions of competition for domestic vehicles,
8.: a temporary or permanent increase in the rates applicable to certain foreign vehicles to be applied in accordance with section 9 (3) in order to subject these vehicles to a tax burden on the loading of domestic vehicles in the event of a temporary stay in the home state of foreign vehicles, with charges levied for the use of vehicles, the use of public roads or the holding of traffic on public roads,
9.: a special marking of motor vehicles, for which an increased tax is levied in accordance with Article 10 (2).

(2) The Federal Ministry of Finance is authorized to adopt the text of this Act and of the implementing Regulation adopted pursuant to this Act in the version in force with a new date, under new heading and in new paragraph to make known. In this connection, inconsistencies in the text may be removed and the forms provided for in the implementing regulation may be amended. Unofficial table of contents

Section 16 Suspension of tax

The Federal Ministry of Finance may suspend the levying of the tax on foreign vehicles for up to one year as soon as the State in which the vehicles are authorised to negotiate an agreement for the mutual waiver of the Motor vehicle tax has been recorded. The arrangement is to be published in the Federal Gazette. Unofficial table of contents

Section 17 Special arrangements for certain disabled persons

Disabled persons to whom the motor vehicle tax at the time of the entry into force of the Law amending the Motor Vehicle Tax Act of 22 December 1978 (BGBl. 2063) in accordance with Section 3 (1) (1) of the Motor Vehicle Tax Act, as amended by the Notice of 1 December 1972 (BGBl. 2209), the provisions of Section 3a (1) of this Act shall be deemed to be exceptional without further proof as long as there is not only a temporary degree of disability of at least 50 of the hundred. Unofficial table of contents

Section 18 Transitional regime

(1) If the tax rate changes within a period of end-of-life, the percentage of the previous and the new parts calculated in accordance with section 11 (4) shall be fixed before and after the change in the period before and after the change in the part of the final period of validity. To calculate and fix the annual tax. A tax amount to be recovered on the basis of these provisions and a tax amount to be reimbursed up to EUR 10 shall be payable on the newly established tax for the next period of the period ending after the change in the tax rate. (2) If the tax liability ends before the beginning of the next ending period after the change in the tax rate, the change in the tax rate must be taken into account in the re-establishment according to § 12 para. 2 no. 3. A tax to be paid on the basis of the realignment shall be due one month after the date of the notification of the date of publication. (3) If the tax rate is changed and the tax rate applicable before the change has been applied to the tax fixing, it may be possible to: the revised tax rate will be subsequently taken into account within one year by redetermination. (4) For passenger cars,

1.: for which, before 11 December 1999, type-approval, single-vehicle type-approval, or a notice of arrest has been issued in accordance with the provisions of the traffic law, or
2.: for which the notice of determination in accordance with the provisions relating to traffic law has been applied for up to 31 January 1999 on the basis of the limit values laid down in § 3b (1) (2) in the version in force before 11 December 1999,

§ 9 shall be applicable in the version valid before 11 December 1999. (4a) For passenger cars, after the expiry of a tax relief granted in accordance with Article 10a (1) and (2), Section 9 (1) (2) (b) shall apply if a lower Tax as determined in accordance with Article 9 (1) (2) (a); this shall not apply to cases of Section 10a (3). The surcharge within the meaning of § 9a shall be taken into consideration in each case. (4b) For passenger cars which are electric vehicles within the meaning of Article 9 (2) and have been admitted for the first time until 17 May 2011, § 3d remains in the version in force on 5 November 2008 (5) (5) (omitted) (6) In § 9a occurs from the date of entry into force of the succession line to Council Directive 70 /220/EEC of 20 March 1970 on the approximation of the laws of the Member States relating to measures against Air pollution caused by emissions from motor vehicle engines (OJ C 327, 28.4.2002 EC No L 76 p. 1), as last amended by Commission Directive 2003 /76/EC of 11 August 2003 (OJ L 76, 27.3.2003, p. EU No 29), to replace the particulate reduction stage PM 5 with the particulate mass of the next pollutant level (Euro 5) for passenger cars with compression-ignition engines. (7) Administrative procedures in motor vehicle tax matters, which shall be up to 30. (8) (omitted) (9) (omitted) (10) For vehicle applications made before 3 June 2010, by the Office of the Federal Republic of Germany (8) (omitted) (8) (omitted) (9) (omitted) (10) § 14 shall remain in the version valid before 3 June 2010 until the final date of the final decision Conclusion of the procedure applicable. The procedures will be continued by the Federal Finance Agency, which will be responsible from 1 July 2014. (11) For passenger cars registered for the first time in the period from 1 July 2009 to 3 June 2010, the holder shall submit a written application to which the holder shall be entitled. The vehicle is registered on 1 January 2011, or in the cases of decommissioning, upon written application of the holder to which the vehicle is subsequently re-registered, § 3b in the version of Article 2 of the law to reregulate the Motor vehicle tax and amendment of other laws of 29 May 2009 (BGBl. 1170). The application shall be submitted to the authority responsible for the exercise of the administration of the vehicle tax. (12) The findings of the authorisation authorities as regards the categories of vehicles and the types of construction shall be subject to a lower tax than that of the competent authorities. § 2 (2a), as amended on 1 July 2010, shall continue to be subject to the provisions of Section 9 (1) (2).