Motor Vehicle Tax Act
| Basic data | |
|---|---|
| Title: | Motor Vehicle Tax Act 2002 |
| Short title: | Motor Vehicle Tax Act |
| Abbreviation: | KraftStG (2002) |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law |
| References : | 611-17 |
| Original version from: | April 8, 1922 ( RGBl. I p. 335, 396) |
| Entry into force on: | May 4, 1922 |
| New announcement from: | September 26, 2002 ( BGBl. I p. 3818 ) |
| Last revision from: | December 21, 1927 (RGBl. I p. 509) |
| Entry into force of the new version on: |
December 31, 1927 |
| Last change by: |
Art. 2 G of 6 June 2017 ( Federal Law Gazette I p. 1491 ) |
| Effective date of the last change: |
predominantly June 10, 2017 (Art. 3 G of June 6, 2017) |
| GESTA : | D077 |
| Please note the note on the applicable legal version. | |
The Motor Vehicle Tax Act (abbreviation: KraftStG 2002) from 2002 is the motor vehicle tax law in Germany, which is used to raise income to finance government spending. Since July 1, 2009, the revenue from vehicle tax has been flowing to the federal government. The federal states receive financial compensation. For a transitional period, the vehicle tax will continue to be administered by the federal states.
According to the law, keeping domestic vehicles for traffic on public roads and keeping foreign vehicles for traffic on public roads are taxed as long as the vehicles are in Germany (with exceptions). The illegal use of vehicles is also taxed; the allocation of vintage license plates and the allocation of red license plates issued by a licensing authority in Germany for recurring use.
