Motor-related insurance tax

The engine-related insurance tax (short: engine-related VersSt vulgo Versicherungssteuer 2 ) is

a traffic tax,
a tax calculated on the basis of engine capacity or engine power,
a vehicle tax rate for certain vehicles.

The engine-related insurance tax is levied as a surcharge on the Austrian insurance tax together with the current motor vehicle liability insurance premium. This is a periodic tax that is payable as part of the taxation of motor vehicles .

history

With the overall tax package of the introduction of the Motor Vehicle Tax Act 1992 (KfzStG 1992) on May 1, 1993, the system of monthly taxation in staggered tax rates for motor vehicles that existed with the Motor Vehicle Tax Act 1952 was changed. The aim was, on the one hand, to simplify the administration and to relieve the burden on motor vehicle drivers with the abolition of the “tax stamps”. On the other hand, the legislature considered the system of tax rates according to cylinder capacity for motorcycles, passenger cars and combination vehicles (NPP), which had been in effect for decades, to be outdated. At that time, the argument of the emerging turbo compression with more power with the same displacement was brought up.

The tax liability for cars / nuclear power plants and motorcycles, insofar as they are subject to liability insurance under the Motor Vehicle Act (see below), has therefore been removed from the motor vehicle tax. For these vehicles, the tax liability was created in the form of the motor-related insurance tax and the collection was shifted from the tax offices to the liability insurers.

Legal basis

The legal basis is the Motor Vehicle Tax Act 1992 (KfzStG 1992) in conjunction with the Insurance Tax Act 1953 (VersStG) and Section 59 (1) Motor Vehicle Act 1967 . The following paragraphs of the VersStG are decisive:

Section 4 (3) (tax exemptions from tax liability in accordance with Section 6 (3))
Section 5, Paragraph 1, Item 3 (assessment basis)
Section 5 (5) (relevance of the values entered in the type certificate or in the notification of the individual permit, conversion to kilowatts, rounding up of kilowatts)
Section 6 (3) (tax rates, change numbers, correction of incorrect calculations of the engine-related insurance tax, as well as for the general insurance tax)
§ 7 (Tax debtor as policyholder in relation to the insurer)
§ 8 (Tax collection for both engine-related and general insurance tax)

Delimitation from the Motor Vehicle Tax Act 1992

The most important distinguishing attribute between engine-related insurance tax and vehicle tax is the maximum permissible total weight of a motor vehicle. Motor vehicles with a maximum gross vehicle weight of up to 3.5 tons (tractors, i.e. classic tractors and motorized carts) are generally subject to motor-related insurance tax. Motor vehicles with a maximum gross vehicle weight of 3.5 tonnes are subject to vehicle tax (trailers with a maximum gross vehicle weight of more than 3.5 tonnes are also considered motor vehicles for vehicle tax).

The following vehicles are subject to vehicle tax regardless of their weight:

Motor vehicles for which an institution listed in Section 59, Paragraph 2 of the Motor Vehicle Act is the registered owner (these are essentially the federal government, the states, municipal associations) and for which there is no liability insurance,
Motor vehicles that are operated on roads with public traffic in Germany without registration (illegal use),
Motor vehicles with foreign registration numbers that are used on roads with public transport in Germany (generally only used if use in Germany lasts longer than a year).

Affected vehicles

This tax is subject to the following motor vehicles that are registered in Germany and for which a motor vehicle liability insurance contract (compulsory liability insurance or voluntary motor vehicle liability insurance) has been concluded:

Motorcycles,
Passenger cars and station wagons (up to 3.5 tons maximum gross vehicle weight),
all other types of motor vehicles with a maximum gross vehicle weight of up to 3.5 tons with the exception of tractors and motorized carts.

Exemptions from tax liability

Motorcycles with no more than 100 cm³ displacement
Disabled vehicles (category was deleted without replacement in 2013, currently 11 registered disabled vehicles)
Motor vehicles used for or by people with disabilities. A handicap pass from the Ministry of Social Affairs service with the note "Unreasonable use of public transport" must be available
Vehicles that are intended exclusively or primarily for use by fire brigades, rescue services or as an ambulance (the entry in the registration certificate is decisive for claiming the exemption, including the notification of the use of a blue light - Section 20, Paragraph 5 KFG - can serve as evidence)
Vehicles that are approved for a local authority and are intended for use in the area of the public security service
Vehicles that are used with transfer or trial license plates
Vehicles that are only powered electrically (see electric vehicles )
self-propelled machines
For a period of at least 45 days Motor vehicles whose registration certificate and license plate have been deposited with the authority or registration office.

Amount of tax

All vehicles up to 3.5 tons maximum gross vehicle weight:

until February 28, 2014:

(Motor power in kW - 24) × 0.55 = monthly tax in € (with annual payment)

Example: Car with 100 kW: 100 - 24 = 76 × 0.55 = € 41.80 per month × 12 = € 501.60 per year

from March 1, 2014:

(Motor power in kW - 24) = assessment basis for the first 66 kilowatts of the assessment basis per kilowatt: 0.62 euros (semi-annual payment: 0.6572 quarterly: 0.6696 monthly: 0.682) for the further 20 kilowatts of the assessment basis per kilowatt: 0.66 euros (half-yearly payment: 0.6996 quarterly: 0.7128 monthly: 0.726) and for the additional kilowatts of the assessment basis per kilowatt: 0.75 euros (half-yearly payment: 0.795 quarterly: 0.81 monthly: 0.825) Calculation results in monthly tax in € (with annual payment)

Example: Car with 100 kW: 100 - 24 = 76
66 × 0.62 = 40.92 € + 10 × 0.66 = 6.60 € = 47.52 € monthly × 12 = 570.24 € annually

Surcharge for old vehicles

For passenger cars or station wagons with positive-ignition engines - i.e. mainly gasoline engines without a catalytic converter - which were first registered in Germany before 1987 and which therefore usually do not meet modern emissions regulations, a surcharge of 20% must be paid. Diesel engines are self-ignition engines; therefore this regulation does not apply to vehicles with such engines.

Motorcycles:

until February 28, 2014:

Cubic capacity in cm³ × 0.022

from March 1, 2014:

Cubic capacity in cm³ × 0.025

Surcharge for non-annual payment:

If the motor vehicle liability insurance premium and thus the tax are not paid annually in advance, there is a surcharge of

10% with monthly payment
8% if paid quarterly
6% with half-yearly payment

to be paid.

Web links

Motor-related insurance tax on the website of the Federal Ministry of Finance

Individual evidence

↑ See the information page of the Austrian Ministry of Finance, see web links.
↑ ^a ^b See shorthand protocol, 77th session of the National Council of the Republic of Austria, XVIII. Legislative period, 9./10. July 1992. Here in particular speech by Member of Parliament Walter Resch (SPÖ), pp. 8561ff. (Full text as PDF; p. 60ff.. )
↑ Federal Act on the Collection of Motor Vehicle Tax (Motor Vehicle Tax Act 1992 - KfzStG 1992), on the amendment of the Insurance Tax Act 1953, the Income Tax Act 1988, the Federal Tax Code, the Tax Administration Organization Act, the Financial Criminal Act, the Standard Consumption Tax Act and the Motor Vehicle Act 1967, Federal Law Gazette No. 449/1992 .

↑ Federal Act of May 27, 1952, regarding the collection of a motor vehicle tax (Motor Vehicle Tax Act) 1952, Federal Law Gazette No. 110/1952 .

↑ See Section 5 (1) 1 and 2 of the Motor Vehicle Tax Act 1952 in the last version of July 18, 1987.

↑ Note: Vehicles with internal combustion engines in connection with the transmission of electrical energy ( hybrid electric vehicles , plug-in hybrids and electric cars with so-called range extenders ) are taxable according to the motor-related insurance tax as well as the standard consumption tax (NoVA).

[1] See the information page of the Austrian Ministry of Finance, see web links.

[StenogrProtokoll-2] See shorthand protocol, 77th session of the National Council of the Republic of Austria, XVIII. Legislative period, 9./10. July 1992. Here in particular speech by Member of Parliament Walter Resch (SPÖ), pp. 8561ff. (Full text as PDF; p. 60ff.. )

[3] Federal Act on the Collection of Motor Vehicle Tax (Motor Vehicle Tax Act 1992 - KfzStG 1992), on the amendment of the Insurance Tax Act 1953, the Income Tax Act 1988, the Federal Tax Code, the Tax Administration Organization Act, the Financial Criminal Act, the Standard Consumption Tax Act and the Motor Vehicle Act 1967, Federal Law Gazette No. 449/1992 .

[4] Federal Act of May 27, 1952, regarding the collection of a motor vehicle tax (Motor Vehicle Tax Act) 1952, Federal Law Gazette No. 110/1952 .

[5] See Section 5 (1) 1 and 2 of the Motor Vehicle Tax Act 1952 in the last version of July 18, 1987.

[Nicht-Ausnahmen-6] Note: Vehicles with internal combustion engines in connection with the transmission of electrical energy ( hybrid electric vehicles , plug-in hybrids and electric cars with so-called range extenders ) are taxable according to the motor-related insurance tax as well as the standard consumption tax (NoVA).