Vehicle tax

The motor vehicle tax , or motor vehicle tax for short , comes in two different forms:

• as taxation of the registration of a motor vehicle
• as taxation of keeping a motor vehicle

Both types of taxation are expense taxes . Which of the two forms of taxation is chosen depends on the respective national vehicle taxation law . In most states, both are facts of control .

This article or paragraph presents the situation in Germany . Help us to describe the situation in other countries.

The motor vehicle tax in Germany only on the holding raised a motor vehicle. When vehicles are registered on the road , one-time registration fees are charged.

history

In Germany, the vehicle tax was introduced with the Reichsstempelgesetz from June 3, 1906 to July 1, 1906. Initially, the engine capacity was taxed; For this purpose, the tax horsepower was determined using a formula , which should not be confused with the actual power horsepower. The following formulas were valid for the German Reich from June 3, 1906 to March 31, 1928:

2-stroke: 0.45 × number of cylinders × cylinder bore² (in cm) × piston stroke (in m)

4-stroke: 0.30 × number of cylinders × cylinder bore² (in cm) × piston stroke (in m)

so:

2-stroke: 1 tax horsepower = 175.5 cm³ or 1 liter displacement = around 5.70 tax horsepower

4-stroke: 1 tax horsepower = 261.8 cm³ or 1 liter displacement = around 3.82 tax horsepower

A source of this formula has not been proven today, at least in Section VI. of the Reich Tax Act of June 3, 1906 (§§ 53 to 62 and No. 8 of the tax table), Section VII. of the Reich Tax Act of July 3, 1913 (§§ 62 to 71 and No. 8 of the tax table) and the Motor Vehicle Tax Act of 8 April 1922, contrary to Oswald's assertion, this formula cannot be found there.

The amendment to the Reichsstempelgesetz of July 3, 1913 (Sections 62 to 71 and No. 8 of the tax table) came into force on October 1, 1913 and was replaced by the Motor Vehicle Tax Act of April 8, 1922 on July 1, 1922. Small motorcycles (without any further definition) were exempted from the tax, motorcycles and passenger cars were still rated according to horsepower (Section 5 stipulated that horsepower must be determined according to the net power of the vehicle, but after more detailed determination by the Ministry of Finance The result is not known) and buses and trucks are taxed according to their own weight.

With effect from April 1, 1928, the taxation on the basis of cubic capacity was introduced in the German Reich for motorcycles and motor vehicles. From this date two- and three-wheeled motor vehicles up to 200 cc and a maximum weight of 350 kg (for three-wheelers) were exempt from taxes and driving licenses, because they were considered small motorcycles . Tricycles with larger engines that kept to the weight limit were considered motorcycles and could be driven with a motorcycle license.

Current

European Union

In the European Union, there are only a few Community regulations relating to the taxation of motor vehicles. From September 2018, however, CO ₂ values ​​(which can be included in the vehicle tax of EU countries) will be measured in accordance with the WLTP .

EU comparison of annual car ownership taxes

In 2016, the 28 member states levied property taxes at various levels for a new, “efficient petrol or diesel car”.

Car ownership taxes in euros based on purchasing power standards

country	Gasoline car	Diesel cars
Netherlands	714	1039
Austria	454	424
Bulgaria	359	382
Italy	219	209
Belgium	184	250
Ireland	180	180
Latvia	121	134
Croatia	104	129
Portugal	101	147
Malta	100	100
Hungary	94	90
Greece	89	0
Finland	85	393
Denmark	83	158
Slovakia	80	148
Slovenia	62	62
Cyprus	62	57
Sweden	38	117
Czech Republic	35	58
Luxembourg	30th	45
Germany	28	152
Spain	20th	20th
Romania	9	14th
Estonia	0	0
France	0	0
Lithuania	0	0
Poland	0	0
United Kingdom	0	0

Japan

In Japan, there is an automobile weight tax and an automobile acquisition tax.

See also

• Motor vehicle tax (Austria)
• Automobile tax in Switzerland

Web links

Wikisource: Law due to amendment of the Reichsstempelgesetz (Germany, 1906)  - sources and full texts

• Text of the Motor Vehicle Tax Act
• Vehicle tax calculator - Federal Ministry of Finance

Individual evidence

1. ↑ Reichsgesetzblatt No. 33/1906, pp. 708-711.
2. ↑ Reichsgesetzblatt No. 33/1906, pp. 708-711.
3. ↑ Reichsgesetzblatt No. 53/1913, pp. 655–657.
4. ^ Reichsgesetzblatt Part I, No. 30/1922, pp. 396–400.
5. ↑ Werner Oswald : German Cars 1920–1945 . Motorbuch Verlag, Stuttgart 1983, p. 532, ISBN 3-87943-519-7 .
6. ↑ Reichsgesetzblatt No. 53/1913, pp. 655–657.
7. ^ Reichsgesetzblatt Part I, No. 30/1922, pp. 396–400.
8. ↑ Reichsgesetzblatt Part I, No. 30/1922 § 4, p. 397.
9. ↑ Werner Oswald: German Cars 1920–1945 . Motorbuch Verlag, Stuttgart 1983, ISBN 3-87943-519-7 .
10. ^ ^{A b} Hans Christoph von Seherr-Thoss : The German automobile industry. Documentation from 1886 until today . Deutsche Verlags-Anstalt, Stuttgart 1974, ISBN 3-421-02284-4 , p. 241 .
11. ↑ http://ec.europa.eu/taxation_customs/taxation/other_taxes/zügeger_car/index_de.htm
12. ↑ http://www.motor-talk.de/news/neue-co2-berechnung-erhoeht-kfz-steuer-t5927057.html
13. ↑ Transport taxes and charges in Europe (English), European Commission, General Directorate for Mobility and Transport, March 2019, ISBN 978-92-79-99561-3 , p. 44 ff.
14. ↑ This is how much domestic drivers are being "ripped off" auto.oe24.at on August 5, 2019; accessed on August 9, 2019.
15. ↑ Calculation and table according to ÖAMTC on auto.oe24.at