Motor vehicle tax (Germany)

The German motor vehicle tax (abbreviation: KraftSt) is a federal tax ( Art. 106 (1) No. 3 GG ). It was a state tax until June 30, 2009 .

Since July 1, 2014, the Federal Tax Administration (Customs Administration) has been responsible for collecting vehicle tax. Until June 30, 2014, it was administered by the Federal Ministry of Finance , which used the state finance authorities to manage vehicle tax by way of organ lending .

A vehicle owner has to pay the vehicle tax for ( § 1 KraftStG ):

keeping domestic vehicles;
keeping foreign vehicles as long as they are in Germany;
the illegal use of vehicles;
the allocation of vintage license plates and red license plates issued by a licensing authority for recurring use.
short-term license plates for test drives are excluded.

The term vehicle includes all motor vehicles and vehicle trailers that are not permanently on rails ( Section 2 (1) KraftStG). A vehicle is domestic if it falls under the relevant domestic regulations on the registration procedure, but foreign if it is registered in another country's registration procedure ( Section 2 (5) KraftStG). "Unlawful use" is the use of a vehicle on public roads without the required authorization.

Rating

The tax is measured according to § 8 KraftStG as follows:

Motorcycles and passenger cars: According to the cubic capacity , insofar as these vehicles are powered by reciprocating piston engines, in the case of passenger cars also according to specific pollutant emissions and carbon dioxide emissions per kilometer driven;

Motorhomes : According to the total weight permitted by traffic law with reference to the pollutant emissions;

Other vehicles, with rotary or electric motors, trailers, trucks , tractors, etc. Ä .: According to the gross vehicle weight, for vehicles with a gross vehicle weight over 3500 kg additionally according to the pollutant and noise emissions .

For all motor vehicles with internal combustion engines, the assessments of the licensing authorities ( road traffic authority ) are binding for the assessment of pollutant and carbon dioxide emissions as "low in pollutants" or for other tax bases of a technical nature . These also decide on the classification of a vehicle in emission classes.

The thus determined is Bodywork according to the case of the Bundesfinanzhof However, for the (BFH) financial management control legally binding. This can (e.g. in cases of doubt) check the vehicles again themselves. So z. B. Trikes and quads are not taxed as a motorcycle or tractor , but always like a car.

Cars and motorcycles

For cars and motorcycles , the vehicle tax depends on the engine displacement . Originally, the maximum output should be taxed; Because it was not yet possible to measure this reliably when the vehicle tax was introduced, it was calculated from the cubic capacity using complex formulas that differed for two-stroke and four-stroke engines: “ tax horsepower ”. A distinction is also made between the type of engine ( diesel engine or Otto engine ) and the emission class .

The engineered cubic capacity may differ slightly from the tax-relevant value because special tax rounding rules apply.

motorcycles

Motorcycles are taxed at 1.84 euros for every 25 cm³ or part thereof.

Light motorcycles with no more than 11 kW and no more than 125 cm³ are exempt from tax.

A tax assessment based on exhaust emissions - as for cars and commercial vehicles over 3500 kg gross vehicle weight - does not currently apply. The tax rate has remained unchanged since 1955. For motorbikes that are new to the market, the emission behavior is now shown in Part I of the registration certificate. The system and the respective key number are not comparable with those for cars. The emission behavior is bindingly determined by the traffic authorities. No decision has yet been made on the structure and the timing of an emissions-related, staggered motor vehicle tax for motorcycles.

Passenger cars

The aim is to charge higher pollutant emissions with a higher tax or to reduce the tax burden on low-emission vehicles.

Therefore, in addition to the cubic capacity, the exhaust gas standard and carbon dioxide emissions are included in the calculation . The following annual tax rates apply:

Emission class	engine	Tax rate (per 100 cm³ displacement) for first registration by June 30, 2009					Tax rate for first registration from July 1, 2009	Exemption limit up to which the CO ₂ emissions are not taken into account (date of first registration)	Remarks
		until June 30, 1997	July 1, 1997 - December 31, 2000	1.1.2000 - 31.12.2003	1.1.2004 - 31.12.2004	from 1.1.2005
Euro 4	Otto			€ 5.11	€ 6.75	€ 6.75
Euro 4	diesel			€ 13.80	€ 15.44	€ 15.44
Euro 3 D3 and better	Otto	13.20 DM (6.75 €)	10.00 DM (5.11 €)	€ 5.11	€ 5.11	€ 6.75	€ 2.00 per 100 cm³ + CO ₂ surcharge (€ 2.00 per g / km above the exemption limit)	July 1, 2009 - December 31, 2011: 120 g / km January 1, 2012 - December 31, 2013: 110 g / km since January 1, 2014: 95 g / km
Euro 3 D3 and better	diesel	37.10 DM	27.00 DM (13.80 €)	€ 13.80	€ 15.44	€ 15.44	€ 9.50 per 100 cm³ + CO ₂ surcharge (€ 2.00 per g / km above the exemption limit)		Surcharge of 1.20 € per 100 cm³ for vehicles without PM5 soot filter (April 1, 2007 - March 31, 2011)
Euro 2	Otto	13.20 DM		€ 6.14	€ 7.36	€ 7.36
Euro 2	diesel			€ 14.83	€ 16.05	€ 16.05			since April 1, 2007
Euro 1	Otto	13.20 DM	13.20 DM	€ 10.84		€ 15.13			since January 1, 2005
Euro 1	diesel	37.10 DM		€ 23.06	€ 23.06	€ 27.35			since April 1, 2007
not low in pollutants (driving permitted in the event of ozone alarm)	Otto	21.60 DM	21.60 DM			€ 21.07			since January 1, 2005
	diesel	45.50 DM	45.50 DM			€ 33.29			since January 1, 2005
Low in pollutants (driving with ozone alarm not allowed)	Otto	13.20 DM	33.20 DM (16.98 €)	€ 21.07	€ 25.36	€ 25.36			since January 1, 2005
Low in pollutants (driving with ozone alarm not allowed)	diesel	37.10 DM	57.10 DM (29.20 €)	€ 25.36	€ 33.29	€ 37.58			since January 1, 2005
rest	Otto	18.80 DM / 21.60 DM				€ 25.36
rest	diesel	42.70 DM / 45.50 DM	72.50 DM (37.58 €)	€ 37.58	€ 37.58	€ 37.58

Vehicles registered for the first time between November 5, 2008 and June 30, 2009 were exempt from tax for 12 months.

If a vehicle complied with the Euro 5 emission class or better when it was first registered after January 1, 2009 , it was tax-exempt for a (further) 12 months, but until December 31, 2010 at the latest. June 2009 were registered for the first time, will be taxed with the lower vehicle tax (usually the new vehicle tax) after the tax exemption. Cars with first registration up to November 4, 2008 will be taxed as before until December 31, 2012. From 2013, these vehicles will then be included in the new regulation.

Diesel vehicles with emission class Euro 6 received a tax exemption of 150 euros per year from 2011 to 2013.

Passenger cars with a rotary engine ( rotary piston engine ) are taxed according to their gross vehicle weight if they are first registered by June 30, 2009, and according to the chamber volume , CO ₂ emissions and emission group if they are first registered from July 1, 2009 .

Key number

In the case of vehicle documents issued before October 1, 2005, the tax class for cars could be read from the last two digits (= pollutant key ) of the 6-digit entry under vehicle and body type (number 1) in the vehicle registration document or vehicle registration document .

For papers issued afterwards, the corresponding value is given in the key code for the emission class (section 14.1) and the plain text for the national emission class (section 14) in the registration certificate, part 1 .

Particulate filter

Art. 1 of the fourth law amending the Motor Vehicle Tax Act of March 24, 2007 provides in Section 9a (1) of the KraftStG that the tax rates in the period from April 1, 2007 to March 31, 2011 only apply to passenger cars with diesel engines and without a particulate reduction system ( Particle filter ) must be increased by 1.20 € for every 100 cm³ or part thereof (so-called malus rule). For the owner of a diesel car with a capacity of 2000 cm³ this means an additional burden of a total of € 24 per year.

New diesel vehicles without a particulate filter with a registration date of January 1, 2007 or later will also be subject to the tax surcharge, unless they comply with the future Euro 5 limit value for the soot particle mass of 0.005 g / km.

At the same time, the retrofitting of a particulate reduction system for passenger cars with diesel engines from January 1, 2006 to December 31, 2009 was subsidized by a temporary tax exemption of € 330 if these vehicles were first registered before January 1, 2007. The tax exemption, which is limited in amount, begins on the day of retrofitting, but not earlier than April 1, 2007 and ends when the exemption has reached a value of 330 € ( § 3c (1) KraftStG, old version). A vehicle is considered to be retrofitted if it is equipped with a particulate reduction system after the first registration for traffic on public roads.

Only the licensing authority is responsible for the question of whether a vehicle is particularly particle-reduced. It decides in accordance with Annex XXVI to Section 47 (3a) StVZO and certifies the determination of PM levels 1–5 in the registration certificate Part I under "Comments". These findings are simultaneously transmitted to the tax authorities in a data exchange. The vehicle owner will then receive a corresponding adjustment notice from there.

Opportunities to cut taxes

There are retrofit options on the market to classify older vehicles in a better emission class. The conversion is mainly carried out on vehicles of the Euro 1 standard in order to achieve the Euro 2 or D3 standard. This is associated with a sometimes significant saving in vehicle tax. As an economical solution has the gasoline engine of air systems proved. Replacing an existing, old, regulated catalytic converter with a new one can greatly improve tax recognition and is therefore worthwhile. In principle, only upgrade or replacement catalytic converters are used in diesel vehicles. After a successful conversion, the new emissions code is entered in the vehicle registration document. With many vehicles (especially diesel vehicles), changing the catalytic converter can be worthwhile despite the high purchase price, as the investment quickly pays for itself due to the tax savings. A positive side effect is the higher resale value of the vehicle.

RVs

With the amendment of the Motor Vehicle Tax Act from the end of 2006, among other things, the taxation for mobile homes was newly regulated. The term “ mobile home ” has been defined by law ( Section 2 (2b) of the old version of the KraftStG). This definition was dropped again in 2012.

A motor vehicle is a mobile home if it can clearly be used for residential purposes. The minimum equipment which, according to the specifications of the TÜV, leads to approval under traffic law is: seating with a table; Berths, including folded seats; Kitchen equipment with sink and hob as well as cupboard or storage space. With the exception of the table, the equipment must be permanently installed, i.e. only removable with a tool. The living part must take up the majority of the vehicle and there must be a certain “minimum living space”. A standing height of at least 170 cm at the hob and at the sink is no longer necessary since 2012.

The conversion of a vehicle into a mobile home becomes tax-effective after an assessment by a recognized expert and adaptation of the vehicle registration certificate by the Road Traffic Office.

According to the KraftStG, the maximum permissible mass for all motorhomes, taking into account the pollutant emissions, forms the basis of the vehicle tax. A special tax rate was introduced for this.

Electric vehicles

Electric vehicles are initially registered before May 18, 2011 or from January 1, 2016 to December 31, 2020 for five years or, if registered for the first time, from May 18, 2011 to December 31, 2020 for ten years after the first registration Tax-exempt ( § 3d Abs. 1 KraftStG) and are then charged with 50 percent of the tax stipulated for "other vehicles" and trucks ( § 9 Abs. 2 KraftStG). In the case of a Tesla Model S , where the empty weight is already over 2000 kg, half of 12.02 euros are due for every 200 kg of the total mass, i.e. around 75 euros in the end. For lighter electric cars, you can expect around 50 euros.

Trailer taxation

For trailers that require registration, the vehicle tax is 7.46 euros per 200 kg of gross vehicle weight. The maximum amount is 373 euros annual tax for a trailer. For an exemption from this regulation, it is imperative that the trailer has a "green license plate". Only then will the vehicle tax for a trailer (not a caravan) be levied by the tax authorities at the request of the vehicle owner. In this case, however, the “tax-exempt” trailer may only be carried behind tractors (no cars or motorcycles) for which a trailer surcharge of sufficient amount has been set. Should this not be the case (improper use), the owner of the trailer is liable for the tax in any case.

Special trailers for the transport of sports equipment such as boat trailers, glider and horse transporters can be given a green license plate and are tax-free in this case. However, they may then only be used for the stated purpose, otherwise tax evasion is present. However, if you want to carry out other transport tasks with sports trailers, there is also the option of approving the trailer as a taxable cargo trailer.

Trucks and "other motor vehicles"

For trucks, the amount of vehicle tax depends on the gross vehicle weight. Each 200 kg costs with a permissible total weight:

up to 2000 kg: 11.25 euros
from 2000 to 3000 kg: 12.02 euros
from 3000 to 3500 kg: 12.78 euros

For trucks over 3500 kg, the pollutant and noise classes are also included in the tax calculation. To determine the annual tax, the calculation always starts with 0 to 200 kg:

0 to 200 kg: 11.25 euros
over 200 to 400 kg: 22.50 euros
in further steps 11.25 euros for each further 200 kg or part thereof up to level
over 1800 to 2000 kg: 112.50 euros
over 2000 to 2200 kg: (112.50 + 12.02) = 124.52 euros

Furthermore, when calculating the vehicle tax (FA-internal: KraftSt), the annual amount determined must always be rounded down to full euros. For most of the automobiles named in the law “other motor vehicles” the taxes in the above-mentioned amount also apply. This includes many of the vehicles approved as “other motor vehicles” (FA internal: So.-KFZ), such as office vehicles and breakdown vehicles.

Tax exemption and tax break

The law provides motor vehicle tax breaks for a number of specified characteristics .

Tax exemption

No vehicle tax is levied on vehicles that are used in the police, customs, fire brigade and road construction service or for patient transport or street cleaning. Buses in regular service, tractors and special vehicles in agriculture and forestry are also tax-free under certain conditions, as are showman vehicles. Trolleybuses have been generally exempt since May 1, 1955.

On the basis of Directive 83/182 / EEC, no vehicle tax is levied on the use of vehicles by people who have their habitual residence in another EU country (Section 3 No. 12 KraftStG).

Tax break

Vehicle owners who are disabled due to a severe disability can apply for a reduction in vehicle tax or an exemption from vehicle tax. A 50 percent reduction is granted if the severely disabled person is handicapped and this is marked accordingly with the feature “G” in the severely disabled person's pass. If the characteristics aG, H or Bl are present or the imprint "war damaged", exemption from vehicle tax is granted. Instead, severely disabled people can apply for free travel on public transport in part (feature G) or completely (feature aG). If a family member is severely damaged, it is advisable to transfer the vehicle to the severely damaged family member as the owner, as this is the only way to obtain tax relief. In any case, the beneficiary vehicle may then only be used for the transport of the severely disabled person and for errands for the person concerned.

Vehicles with vintage license plates

For vehicles that are registered with a vintage license plate , the tax rate is set at a flat rate. It is currently 46.02 euros for motorcycles and 191.73 euros for all other vehicles ( Section 9 (4) No. 2 KraftStG).

Start, duration and end of vehicle tax liability

The mere possession of a vehicle does not constitute a vehicle tax liability. This only arises with participation or admission to road traffic , i.e. when the registration certificates and the sealed license plates are issued. The extent to which the resulting right of use is used has no effect on the tax.

Tax liability continues until you deregister, but at least one month. With this minimum tax, the legislator wants to counter the increased administrative burden for short-term registrations and de-registrations. If a vehicle is transferred to a new vehicle owner within a month, however, there is no double taxation, but a daily accounting.

The end of the tax liability requires the proper deregistration or re-registration of the vehicle. For deregistration, part I of the registration certificate and vehicle registration number must be presented, and the notification of sale for re-registration.

If a vehicle has been embezzled or stolen, this must be reported to the registration authority (affidavit) or the police. After 18 months at the latest, the main customs office will receive a deregistration certificate with the deregistration date from the licensing authority. If the day of the actual loss is before the deregistration date communicated by the registration authority, you can apply for a vehicle tax refund at the main customs office, with a certificate from the police.

Tax assessment and collection

Tax assessment

The motor vehicle tax is set indefinitely by tax assessment . It is set again when the tax rate changes or when tax liability ends when you deregister.

Tax collection

Payment processing

The tax is payable in advance for a period of one year from the day the vehicle is registered with the vehicle registration office. If the annual tax is more than 500 euros, it can also be paid six months in advance, but this costs a premium of 3 percent; if it is more than 1000 euros, it can also be paid quarterly in advance, then with a 6 percent surcharge ( Section 11 (1) and (2) KraftStG).

Owners of several motor vehicles (no seasonal license plates) can informally apply for a "uniform due date" for at least two of their vehicles at the main customs office responsible for the place of registration. For these vehicles, the annual tax is due jointly in advance on the requested date ( Section 11 Paragraph 4 No. 1 Letter a) and No. 3 KraftStG).

enforcement

The enforcement of vehicle tax is basically the same as the enforcement of any other tax. In terms of procedural law, the following special features exist:

Initial taxation

For reasons of enforcement prevention, a vehicle can only be registered if the future owner submits a SEPA direct debit mandate for motor vehicle tax (KraftSt) to the registration authority. A written authorization to debit the account of a third party can also be presented ( Section 13 KraftStG).

Arrears procedure

In the case of arrears proceedings, previous vehicle tax debtors will only receive approval of another vehicle after payment of the old vehicle tax liability at the nearest customs office and submission of a clearance certificate ( Section 13 (1a) KraftStG).

Forced logout

According to Section 67 of the enforcement order , the vehicle can be deregistered in accordance with Section 14 of the Motor Vehicle Tax Act. As a rule, the de-registration should only take place after an unsuccessful enforcement attempt; Notwithstanding this, the deregistration procedure can already be initiated after the first unsuccessful reminder if the enforcement debtor has repeatedly only paid the vehicle tax after enforcement has started or if it is certain that enforcement does not promise success.

tax income

The revenue from vehicle tax has been almost stable for years at 8.4 to 8.5 billion euros annually, according to customs in 2015 even at 8.8 billion euros.

politics

The idea of taxing according to CO ₂ emissions or fuel consumption instead of cubic capacity has often arisen . In addition, there was repeated discussion about abolishing the vehicle tax entirely and increasing the mineral oil tax instead. This is supported by environmental and economic considerations: the higher the proportion of a vehicle's fuel costs in relation to the total costs, the less economical it becomes.

Arguments for the allocation to the mineral oil tax

Taxation depends directly on actual fuel consumption and the related CO ₂ emissions. This creates an incentive to drive economically .
Foreign visitors also pay a corresponding tax portion when refueling.
The administrative effort for collecting the vehicle tax is eliminated, there are no tax losses.
Sales growth in the automotive industry due to increased demand for economical second vehicles due to the elimination of fixed costs.

Arguments against the allocation to the mineral oil tax

There are no steering instruments for the disabled, catalytic converters, soot filters, etc.
Tank tourism in border areas would increase up to an EU-wide uniform taxation.
Germany can certainly be crossed with a single tank of fuel that was previously refueled in the cheaper neighboring country. This is especially true for many trucks that have extra tanks for this purpose, which are also sufficient for crossing Europe.
Even the non-moving vehicle can cause costs ( Federal Motor Transport Authority, parking on the street, etc.).

Motor vehicle tax based on carbon dioxide emissions

As a result of the EU's requirements for CO ₂ emissions from cars, the Federal Ministers of Finance and Transport agreed in February 2007 on such a change, which should be collected in a revenue-neutral manner, but which wants to evaluate CO ₂ emissions progressively. In the cabinet meeting on December 5, 2007, the key points for the conversion of the vehicle tax, which should originally take place from January 1, 2009, were decided.

Conversion of all passenger cars that will be on the market for the first time from January 1, 2009 in accordance with the applicable Motor Vehicle Tax Act to CO ₂ and pollutant-related taxation with the following components:

a. Introduction of the CO ₂ emissions determined in accordance with the traffic regulations for a vehicle type or a single vehicle instead of the cubic capacity as a tax assessment basis;

b. Application of a uniform linear CO ₂ tariff with a non-taxed “CO ₂ allowance” of no more than 100 g / km, which favors particularly fuel-efficient vehicles;

c. Conversion of the flat-rate compensation of the energy tax advantage (previously mineral oil tax); for passenger cars with diesel engines from displacement to CO ₂ reference;

d. Benefit from particularly low-emission passenger cars that meet all the requirements of future emissions standards ahead of time through limited tax exemptions.
Continuation of the previous engine capacity and pollutant-related taxation for the existing vehicle fleet on December 31, 2008 with the following components:

a. Increase in the tax rates for passenger cars of the Euro 2, Euro 3 and, if applicable, the Euro 4 emissions standard, appropriate in their amount and in relation to the emission-dependent taxation of the other vehicles;

b. Retention of the already significantly higher tax rates for end-of-life vehicles in accordance with the Euro 1 emissions standard and the “Euro 0” emissions standard.
Collection of the new CO ₂ -related motor vehicle tax also for low-consumption passenger cars of the Euro 4 and Euro 5 emissions standard, which will be on the market for the first time from December 5, 2007 to December 31, 2008, if this taxation is the result of a so-called cheaper calculation is comparatively lower.

After disputes within the coalition between the CDU and the SPD , the German government agreed on January 27, 2009 to change the vehicle tax to include carbon dioxide emissions. The CDU waived special relief for large SUVs. On March 6, 2009, after the Bundestag, the Bundesrat also approved the reform.

Reform of the vehicle tax on July 1, 2009

On January 26, 2009, the federal government decided to reform the vehicle tax. The new tax consists of two components: cylinder capacity tax (base amount according to cylinder capacity) and carbon dioxide tax (additional amount according to specific carbon dioxide emissions). The CO ₂ emissions are measured during the NEDC ("New European Driving Cycle "), which simulates urban and extra-urban driving and is described in Appendix 1 of Annex III of Directive 91/441 / EEC of the Commission of the European Communities. The measurement results have repeatedly been criticized for not realistically mapping real consumption.

Displacement tax
Gasoline engine	€ 2.00 per 100 cm³ or part thereof
diesel	€ 9.50 per 100 cm³ or part thereof
Carbon tax
up to 120 g CO ₂ per km (from first registration in 2012: up to 110 g; 2014: up to 95 g)	free
every additional g of CO ₂	€ 2.00

The new regulation came into force on July 1, 2009. It only applies to new vehicles that are or have been registered after this point in time. Since January 1, 2014, the exemption limit is only 95 g CO ₂ ( Section 9 (1) No. 2 letter b KraftStG).

Also, natural gas vehicles benefit from the scheme since natural gas vehicles up to 25 percent less CO ₂ discharge. For a natural gas powered VW Passat 1.4 TSI EcoFuel (1390 cm³, 110 kW), which emits only 119 grams of CO ₂ per kilometer, the vehicle tax is 76 euros. The same 1.4 TSI (1390 cm³, 90 kW) car as a petrol vehicle has CO ₂ emissions of 157 g / km, which means a total vehicle tax of 152 euros.

Changes in vehicle tax as of September 1, 2018

For cars registered for the first time from September 1, 2018, the CO ₂ value in the calculation formula should be measured according to the new WLTP test method ; this test cycle is made mandatory by the EU. The measurement according to WLTP replaces the measurement according to NEDC . As a result of the mostly, but not always, increasing CO ₂ results, higher vehicle tax revenues are expected for the years 2018 to 2022.

history

The idea of levying a tax on vehicles first came up in Hesse . As early as 1899, a tax was levied in Hessen-Darmstadt on motor vehicles invented 13 years earlier - at that time as a luxury tax .

The motor vehicle tax - levied as Reich tax from 1906 - replaced the road usage tax levied by the municipalities on January 1, 1928, and was to be levied as an earmarked tax.

On April 10, 1933, the motor vehicle tax was lifted in order to improve the economy in the automotive industry in the German Reich . Driving a car should become cheaper and unemployment should also be curbed through increased demand. This had the side effect of being able to convert the now strengthened automotive industry more easily to war and armaments production (see Kübelwagen ). On March 23, 1935, the motor vehicle tax was decided again. The levying of the tax was justified by the fact that stationary traffic, i.e. parked vehicles, also claimed public space.

Until June 30, 2009, the sovereignty of the motor vehicle tax was with the federal states , i. H. the income flowed to the state budgets, so it was anchored in the Basic Law in 1949. On July 1, 2009, the sovereignty was transferred to the federal government.

During the 1985 reform, vehicles were initially divided into three pollutant groups: the worse the exhaust quality, the higher the tax per 100 cubic centimeter or part thereof. In 1997, six pollution classes were introduced. There were also tax exemptions for particularly low-emission vehicles. The basis for the increase in motor vehicle tax since July 1, 1997 is the pollutant-related Motor Vehicle Tax Act 1997 of April 18, 1997 Low-pollutant cars should be cheaper to run than "stinkers" so that the incentive to buy low-emission cars is greater, according to the government's deliberation . Depending on the exhaust gas value of a vehicle, the Bundestag provides for a gradual increase in tax rates for the next eight years. Cars that comply with at least the limit values of the D 4 emissions standard were tax-free up to a certain amount until the end of 2005 at the latest. This should create an incentive to replace old vehicles with new, lower-emission vehicles, because the D 4 emission standard will be binding across Europe from the beginning of 2005. At the beginning of 2005, more than 54.6 million vehicles were registered in Germany.

Web links

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

Tax level of motor vehicles. Zoll.de

Tax calculator on the homepage of the Federal Ministry of Finance

FAZ.net March 12, 2016: Federal Audit Office criticizes chaos in vehicle tax

Individual evidence

↑ Amendment of § 12 FVG
↑ ADAC document: Retrofit systems to improve the pollutant classification , (PDF; 152 kB), accessed on December 8, 2016
↑ See TÜV-Nord: http://www.tuev-nord.de/de/caravan-reisemobil/tuning-anbau-umbau-3058.htm
↑ Ludger Kenning: Long history: The Dobusse in Harburg. From: Drehscheibe-Online.de, accessed on January 26, 2017.
↑ Motor vehicle tax flyer . ( Memento from August 29, 2016 in the Internet Archive ) In: Information material from the Federal Government. Ed .: Federal Ministry of Finance, July 1, 2016, online at Bundesregierung.de, accessed on January 26, 2017.
↑ Motor vehicle tax : general. Online at Zoll.de, accessed on January 26, 2017.
↑ Law on the new regulation of vehicle tax and amendments to other laws of May 29, 2009, Federal Law Gazette I, 1170.
↑ Motor vehicle tax: Schäuble expects higher income - new CO2 calculation increases motor vehicle tax. In: Motor Talk. January 25, 2017, online at Motor-Talk.de, accessed on January 26, 2017.
↑ Article in the Fürther Kurier of November 14, 1927: About § 41 Financial Adjustment Act 1927 and the effects of the reform on January 1, 1928 - viewed in the Bavarian State Library in Munich
^ Fritz Blaich: Economy and armaments in the "Third Reich" . Düsseldorf 1987.
↑ RGBl No. 32/1935.
^ BGBl I p. 805; BStBl 1997 I p. 805.

[1] Amendment of § 12 FVG

[2] ADAC document: Retrofit systems to improve the pollutant classification , (PDF; 152 kB), accessed on December 8, 2016

[3] See TÜV-Nord: http://www.tuev-nord.de/de/caravan-reisemobil/tuning-anbau-umbau-3058.htm

[Kenning_Hamburg-4] Ludger Kenning: Long history: The Dobusse in Harburg. From: Drehscheibe-Online.de, accessed on January 26, 2017.

[5] Motor vehicle tax flyer . ( Memento from August 29, 2016 in the Internet Archive ) In: Information material from the Federal Government. Ed .: Federal Ministry of Finance, July 1, 2016, online at Bundesregierung.de, accessed on January 26, 2017.

[6] Motor vehicle tax : general. Online at Zoll.de, accessed on January 26, 2017.

[7] Law on the new regulation of vehicle tax and amendments to other laws of May 29, 2009, Federal Law Gazette I, 1170.

[8] Motor vehicle tax: Schäuble expects higher income - new CO2 calculation increases motor vehicle tax. In: Motor Talk. January 25, 2017, online at Motor-Talk.de, accessed on January 26, 2017.

[9] Article in the Fürther Kurier of November 14, 1927: About § 41 Financial Adjustment Act 1927 and the effects of the reform on January 1, 1928 - viewed in the Bavarian State Library in Munich

[10] Fritz Blaich: Economy and armaments in the "Third Reich" . Düsseldorf 1987.

[11] RGBl No. 32/1935.

[12] BGBl I p. 805; BStBl 1997 I p. 805.