Motor vehicle tax break

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Under motor vehicle tax refers to the in vehicle tax law regulated (KraftStG) reductions or exemptions from the motor vehicle tax .

General

effect

The tax exemptions generally come into effect by virtue of the law by implementing the exemption, which means that they do not require a formal application. The decisive factor is the intended purpose according to the will of the owner . This means that the tax exemption can already be determined when the vehicle is registered. In the event of a later rededication, the tax exemption can also be claimed retrospectively. For this purpose, the written form is to be selected, in which the facts justifying the tax exemption should be included ( Section 7 (1) KraftStDV). Usually the main customs office is informed about this for the purpose of checking after the approval authority has determined.

Exceptions to this rule exist in particular for tax reductions for classic cars and for tax reductions or exemptions for the severely disabled ( Section 3a KraftStG). In these cases, an application for a tax reduction / exemption must be submitted to the competent main customs office , the approval of which must be awaited. The local customs offices also accept applications .

Mark

Green license plates to identify tax-exempt vehicles

Vehicles exempt from vehicle tax must be identified as such. They are given a green label by the licensing authority ( Section 9 (2) FZV). In the exceptional cases mentioned, a green label is only allocated after the facts have been checked by the main customs office.

Notwithstanding this, the following tax-exempt vehicles are provided with normal black license plates ( Section 10 (1) FZV):

  • Government vehicles
  • Vehicles of diplomatic or consular missions
  • Regular service with a maximum of nine seats
  • Mopeds and light motorcycles
  • Vehicles for severely disabled people
  • particularly low-emission vehicles

These types of vehicles are explained in more detail in the following overview.

Tax- reduced classic cars receive a separate classic car registration number on request .

Tax reduction

The following list explains the types of motor vehicle for which a reduction from the regular vehicle tax rate can be obtained.

Vintage car and red license plates

For motor vehicles registered as oldtimers, an annual tax rate independent of cubic capacity and pollutant emissions applies. This amounts to € 46.02 for motorcycles and € 191.73 for all other vehicles. The same tax rate also applies to red variable number plates , which are used in particular by dealers for recurring test drives and transfer journeys ( Section 9 (4) KraftStG in conjunction with Section 1 (1) no. 4 KraftStG).

Vehicles used by the severely disabled

Severely handicapped people who have a severely handicapped pass and a supplement for a token for free transport in local public transport can apply for a vehicle tax reduction of 50% instead of this token ( Section 3a Paragraph 2 KraftStG in conjunction with Section 228 Paragraph . 1 SGB IX). Severely handicapped persons whose ID is marked with at least one of the special features aG (extraordinarily handicapped), H (helpless) or Bl (blind) receive a full tax exemption (Section 3a (1) KraftStG). This also applies to severely disabled people without these characteristics but with the imprint "war damaged", for which war damage of at least 50 GdB must be present ( § 17 KraftStG).

The prerequisite for recognition as a severely handicapped vehicle is that the severely disabled person is the owner of the vehicle and that it is only used for their transport or for journeys for their benefit (e.g. for shopping), regardless of who controls the vehicle and whether or not ride along with other people. If the vehicle is used for journeys that are unrelated to the severely disabled person (e.g. for the transport of goods beyond the hand luggage of the disabled person, paid transport services or use by third parties), the tax reduction does not apply for at least the month in question ( Section 3a para. 3 sentence 2 KraftStG). If the reduced / exempt vehicle of a severely disabled person is regularly used for such unauthorized journeys, tax evasion may exist.

Electric cars

Electric cars receive a tax break of 50 percent on the normal vehicle tax ( Section 9 (2) KraftStG). Notwithstanding this, there is a full tax exemption after the initial registration (see environmentally friendly cars ).

Transport by rail

Vehicles (regardless of their load condition) can, if they cover parts of their route by rail (e.g. car train / car train ), get back part of the vehicle tax they have paid ( Section 4 KraftStG). The reimbursement is graded according to the number of trips and the distance covered:

  • from 32 to 62 trips: 25%
  • from 63 to 93 trips: 50%
  • from 94 to 123 trips: 75%
  • from 124 trips: 100%

If a distance of more than 400 km is covered by rail, the journey concerned is counted twice, if it is more than 800 km, it is counted three times. The tax is refunded retrospectively for each fixed refund period of twelve months. Records must be kept for this purpose.

Tax exemption

The following overview explains all types of vehicles that are completely exempt from vehicle tax.

Registration-free vehicles

All vehicles that are exempt from registration are exempt from vehicle tax ( Section 3 No. 1 KraftStG). According to the Vehicle Registration Ordinance, the following types of vehicles are exempt from the registration requirement:

Sovereign tasks

Vehicles for the fulfillment of official tasks are exempt from vehicle tax.

Vehicles that are exclusively in service are exempt from the tax

used ( § 3 No. 2 KraftStG).

The type of vehicle is irrelevant. For example, not only patrol cars, but also civilian cars and other company cars are exempt from vehicle tax. Before the year 2000, the tax exemption only applied to vehicles for which the purposes are clearly identifiable (e.g. not for civil strips). This provision was removed under the Tax Clearing Act 1999.

Road construction

Vehicles that are maintained by the federal, state or municipal authorities for road and path construction and marked accordingly are tax-free ( Section 3 No. 3 KraftStG). Road construction not only includes the actual construction of private or public roads and paths, but also the associated maintenance and repair work such as repairing lane markings, traffic signs, guard rails and the pruning of road trees. The tax exemption does not apply to waterway or rail construction vehicles.

Street cleaning

Vehicles that are used exclusively for cleaning roads and are marked externally for this are exempt from vehicle tax ( Section 3 No. 7 KraftStG). It is irrelevant whether the street cleaning is carried out by private or public authorities. It includes cleaning of all parts that belong to public or non-public roads. This includes not only the surface, special strips and sidewalks , but also sewer and drainage channels running under the street . The tax exemption expires, however, as soon as the sewer cleaning vehicles also clean private house connections or similar disposal systems.

Sludge suction and high-pressure sewer cleaning vehicles, which are only used for cleaning street sewers, are also exempt from the tax, provided they are not already tax-free as self-propelled machines due to the exemption from registration. A self-propelled work machine does not exist if the mass of the extracted sludge, which is to be transported in the on-board tank, exceeds 500 kg.

Road cleaning also includes winter service .

Breakdown assistance vehicles that exclusively look after gritting and street cleaning vehicles are also tax-exempt as street cleaning.

Waste disposal vehicles are fully taxable.

Fire and rescue services

Vehicles that are exclusively in service are exempt from the tax

used ( § 3 No. 5 and 5a KraftStG).

Transport vehicles for rescue dogs may also be included as part of the rescue service. Vehicles that are used for outpatient emergency and standby care by statutory health insurance physicians and that ensure care outside of normal office hours are not tax-exempt, as these are only occasionally called for serious emergencies.

The tax exemption for humanitarian aid transports only applies to vehicles of non-profit or charitable organizations for humanitarian aid transport abroad and related preparatory trips ( Section 3 No. 5a KraftStG). This includes not only transports to alleviate acute humanitarian emergencies, but all humanitarian aid supplies regardless of the occasion. However, this only applies to basic, livelihood items such as medicines and medical equipment, food, clothing, blankets, emergency shelters , etc. Ä. Goods that exceed this need are not included.

Line bus traffic

The keeping of vehicles in regular service is tax-exempt ( § 3 No. 6 KraftStG). It does not matter whether it is a bus or a regular car with 8 or 9 seats, including a driver's seat, which is used in regular services. The trailers belonging to these vehicles are also tax-exempt. The tax exemption is granted if the vehicles provide more than 50 percent of their mileage in regular service.

Bookable evidence in the sense of a logbook is to be kept of the mileage in regular services . The evidence must show the total engine power, the mileage at the beginning and end of the verification period as well as the breakdown of this number of kilometers into the proportionate use in scheduled and occasional traffic and contain the purpose of the journey with the number of passengers. Notwithstanding this, evidence is not required for trolleybuses ; they are therefore always tax-exempt.

Occasional transport vehicles such as taxis or rental cars are expressly not exempt from tax because, although they are part of public transport , they are not part of the regular service.

The vehicle tax or tax exemption is to be determined retrospectively on the basis of the logbook. If there is no proof of the book, the tax exemption cannot be granted even if all other requirements are met.

Agriculture

Vehicles of Agriculture are exempt from road tax.

The keeping of tractors (except semitrailer tractors), special vehicles (e.g. combine harvesters ) and trailers behind the specified vehicles (except semitrailers) is exempt from vehicle tax if the vehicles are exclusively

  • in agricultural / forestry operations,
  • to carry out contract work in the above-mentioned companies,
  • for promotions of the above-mentioned companies if the promotions start or end in the company,
  • for the transport of milk, whey, cream or

used by farmers / foresters to maintain public green spaces or for street cleaning on behalf of the municipalities ( Section 3 No. 7 KraftStG).

In terms of tax law, an agricultural operation can only be assumed if the production factors soil, operating resources and human labor are used. The size of the business is irrelevant as long as it exceeds that of a larger house garden. Transport for the benefit of agricultural or forestry operations is only included if the transport is carried out in the interests of the business on its behalf and on account.

Environmentally friendly cars

Passenger cars with diesel engines that meet the modern Euro 6 emissions standard are exempt from vehicle tax as particularly pollutant-reduced passenger cars with compression-ignition engines ( Section 3b KraftStG). The tax exemption applies to the first registration period from January 1, 2011 to December 31, 2013. It is valid up to a maximum tax saving of 150 euros, but ends at the end of the specified period at the latest.

Diesel cars retrofitted with a soot particle filter that were registered before December 31, 2006 are exempt from vehicle tax up to a tax saving of 330 euros. The prerequisite is that the car then meets the particulate reduction levels PM1 or PM0-PM4 or the particulate reduction classes PMK1 or PMK0-PMK4 ( § 3c KraftStG).

Electric cars are exempt from vehicle tax until December 31, 2015 for the first 10 years, and from January 1, 2016 for the first 5 years after the initial registration ( Section 3d KraftStG). They then receive a tax break of 50% on the normal vehicle tax ( Section 9 (2) KraftStG).

Other exemptions

Showmen receive tax exemptions for their tractors, caravans and baggage vehicles, provided they are used exclusively for the showman's trade. For this purpose, caravans must have a permissible total weight of more than 3,500 kg, baggage vehicles at least 2,500 kg ( Section 3 No. 8 KraftStG). According to basic regulations, caravans are only included here that are carried as trailers. Equipment for the transport of company equipment such as sales, shooting, raffle or equipment carts are considered to be baggage vehicles. According to the latest case law of the Federal Fiscal Court, self-driving caravans are also exempt from the tax, but self-driving luggage vans are not.

Kombiverkehr , which is used to deliver or collect containers with a volume of at least five cubic meters in the pre- or post-carriage of rail, inland waterway or sea traffic, can also be exempted from the tax (Section 3 No. 9 KraftStG). Only transports to the nearest (technically suitable for loading) train station are favored. In the case of inland or sea ports, these must not be more than 150 km as the crow flies from the loading or unloading point. The preceding or following sea route must also be more than 100 km as the crow flies. The vehicles must be marked accordingly on the outside. It is necessary to attach a sign with a white K on a white bordered, green background measuring 15 × 15cm. The mere marking with the green symbol for tax exemptions is not enough. Trailers that are used exclusively for these purposes can also be exempted from tax on application ( Section 10 (1) KraftStG).

Diplomatic vehicles that are held by diplomatic and consular missions and their members are also exempt from vehicle tax (Section 3 No. 10 KraftStG). Members of the representations and the associated business staff are also not allowed to be subject to German jurisdiction, be nationals of the sending state and not be gainfully employed in Germany. The tax exemption for German diplomatic vehicles must also be based on reciprocity in the sending country.

The tax exemption for vehicles with an export license plate valid for a maximum of three months no longer applies as part of a change in vehicle tax in the summer of 2010. Since then, vehicles with an export license plate have been fully taxable.

Individual evidence

  1. ↑ Art. 22 Tax Adjustment Act 1999 of December 22, 1999 (BstBl I 2000, 13ff.)
  2. ↑ Bundesfinanzhof, October 28, 1997 - VII R 4- / 97 (BstBl 1998 II p. 35)
  3. ↑ Decree of the Saarland Ministry of Finance, October 8, 1975, DVR 1976 p. 14
  4. ↑ Bundesfinanzhof, February 8, 2001 - VII R 59/99
  5. ↑ Bundesfinanzhof, August 12, 1954 (BstBl II 1954, p. 294)
  6. ^ BFH judgment of September 19, 1984 (BStBl Part II p. 108)
  7. ^ BFH 7th Senate, judgment of November 16, 2004 VII R 16/04
  8. ^ FG Nürnberg, July 29, 1975, EFG 1976 p. 40
  9. ↑ see also the order of the OFD Münster of May 16, 2000 S 6050 -3- St 24-35
  10. ↑ § 3 No. 12 KraftStG old version