Registration tax
The registration tax is a levy that some countries levy - in addition to VAT - once in connection with the registration of a car or truck, regardless of its name (registration tax, registration tax, consumption tax, eco-bonus / eco-malus system, etc.). However, it does not include administrative fees for registering a vehicle or the cost of technical inspections.
Assessment basis
When determining the tax, various assessment bases and combinations thereof apply. The most common assessment basis is the vehicle's purchase price. In some countries, the type of drive, the engine power, the age and / or weight of the vehicle and the safety equipment are used as a basis for assessment. Some countries take ecological aspects into account with their fuel consumption. In other countries, the levy varies from region to region. In still other countries, technical characteristics of the vehicles are converted for the assessment of the fee (engine rating).
Registration tax on cars
The levy is (as of 2005) in Greece, the Netherlands, Austria, Poland, Slovenia, Spain and Hungary a value tax on the net price; in Denmark, Finland, Ireland and Malta it is charged on the gross price (including sales tax). A two-dimensional tariff is applied in all countries that levy value tax or a discount is applied to the assessment base, which depends on the characteristics of the vehicle. The levy in Belgium, France, Italy, Latvia, Norway, Poland and Cyprus is designed as a quantity tax . Viewed across all countries, the fee for a mid-range vehicle ranges up to 105/180% (in Denmark). In the countries that charge an administrative fee for the registration of passenger cars, this is up to € 170.
| country | Registration tax |
| BELGIUM | Taxe de mise en circulation / Ladeing op de inverkeerstelling |
| CZECH REPUBLIC | not applicable |
| DENMARK | Registreringsafgift af motorkøretøjer |
| GERMANY | not applicable |
| ESTONIA | Autoregistreerimislõiv |
| GREECE | Τέλη ταξινόμησης |
| SPAIN | Impuesto de matriculación |
| FRANCE | not applicable |
| IRELAND | Vehicle registration tax |
| ITALY | Imposta provinciale di trascrizione (IPT) |
| CYPRUS | Φόρος κατανάλωσης |
| Croatia | Posebni porez na motorna vozila |
| LATVIA | Automobiļu un motociklu nodoklis |
| LITHUANIA | Kelių transporto priemonių registravimo mokestis |
| LUXEMBOURG | not applicable |
| HUNGARY | Regisztrációs adó / Átírási illeték |
| MALTA | Taxxa ta 'registrazzjoni ta' vetturi bill-mutur |
| NETHERLANDS | Loading personal cars en Motorrijwielen |
| AUSTRIA | Standard consumption tax |
| POLAND | Opłata rejestracyjna |
| PORTUGAL | Imposto Automovel |
| SLOVENIA | Davek na motorna vozila |
| SLOVAK REPUBLIC | not applicable |
| FINLAND | Autovero / bilskatt |
| SWEDEN | not applicable |
| UNITED KINGDOM | not applicable |
Registration tax on trucks
In addition to VAT on purchases, some member states of the EU also levy a fee for the registration of trucks.
Registration tax on pleasure craft
In Spain, certain pleasure craft have to pay 'Impuesto de Matriculación' (registration tax).
Other taxes related to motor vehicles
In almost all countries, the owner of a car or truck that is registered on the road must periodically pay vehicle tax. In addition, in some countries taxes are to be paid on the insurance premiums (e.g. for liability insurance or comprehensive insurance). In several countries, similar taxes are levied on liability premiums for certain types of vehicle.
EU law
A registration tax is not levied because the border of the Member State that introduced it is crossed, but when the vehicle is first registered in that country. It is part of a general system of duties on goods and must therefore be examined in accordance with the standards of Article 90 EC. The taxation of motor vehicles is not harmonized in the EU. Each member state is therefore free to levy a registration tax, provided that other contractual provisions are not violated. According to the established case law of the ECJ, a member state can impose a registration tax on a motor vehicle that is registered in another member state if this motor vehicle is to be used essentially permanently in the territory of the first-mentioned member state.
See also
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- BMF monthly report December 2005
Web links
- Revenue from registration tax in% of GDP (gross domestic product) (1999)
- Abdulkerim Keser: The European automotive sector: taxation, market liberalization and contribution to CO2 reduction , 2013 (dissertation 2011), ( reading sample online )
Footnotes
- ↑ Assessment bases for the taxation of cars in Europe (2005, pdf). In: Uwe Kunert et al. / DIW Berlin: The taxes on motor vehicles in Europe in 2005 . Research project on behalf of the Federal Ministry of Finance
- ↑ Reimport - Buying a new vehicle within the EU , on adac.de, (viewed July 15, 2015)
- ↑ 105% on the purchase price of up to 79,000 DKR, 180% for the excess amount ( The European automotive sector: taxation, market liberalization and ... , von Keser, Abdulkerim)
- ↑ Registration tax for foreign boats