Pay motor vehicle tax
Description
Depending on the date of first registration, several criteria are decisive for the taxation of passenger cars:
- Drive type such as gasoline, diesel, Wankel engine
- Displacement (cm³)
- Emission key or emission class (Euro standard)
- Carbon dioxide emissions of your vehicle (CO2 value).
Commercial vehicles and motorhomes are primarily subject to weight-based taxation.
Motor vehicle trailers are also taxed by weight.
In the case of motorcycles, the tax is based on the engine capacity.
You can calculate the estimated amount of motor vehicle tax for your vehicle using the motor vehicle tax calculator of the Federal Ministry of Finance.
If, for example, you do not pay the motor vehicle tax due to a lack of account funds, the main customs office is obliged to initiate enforcement measures against you.
Change Notices
- Changes to the data of the vehicle owner as well as technical changes that are made to your vehicle must be notified to the registration authority.
- If the taxpayer's name or bank details have changed, you must inform your competent main customs office.
- The notification can be made informally in text form, for example by post, by fax or by De-Mail and must be signed by the current account holder,
- Information on the vehicle registration number and the IBAN of the payer must be included, the mandate reference number and tax number should also be included.
- You can also change a bank account online. To do this, you must register in the Citizen and Business Customer Portal of the Customs Administration.
- If the payer of the motor vehicle tax has changed, a new SEPA direct debit mandate must always be issued at your responsible main customs office (form 032021 motor vehicle tax: SEPA direct debit mandate for the SEPA basic direct debit). An informal notification of change is not sufficient in this case.
If you have any questions about your tax assessment, please contact the office specified in your tax assessment.
In the case of vehicles registered for use in Germany, tax liability begins with registration with the registration authority. In these cases, as the owner of the vehicle, you become liable for tax and must pay the motor vehicle tax. The vehicle includes a
- Automobile
- Camper
- Commercial vehicle, e.g. truck, tractor, bus,
- Light vehicle, e.g. quad, buggy or trike
- motorcycle (motorcycle) or
- Trailers.
You do not need to submit any additional documentation.
Emission: free of chargePayment in advance: NoAs a rule, there are no costs for you. If you fail to pay on time, this will lead to reminders, late payment surcharges and, if necessary, enforcement measures due to late payment of motor vehicle tax.
- Your tax liability begins with the registration of your vehicle under traffic law.
- You must pay the motor vehicle tax no later than the due date specified in your motor vehicle tax assessment.
- The tax liability lasts at least one month as long as your vehicle is registered for circulation in Germany.
- Your motor vehicle tax liability ends with the deregistration or re-registration of your vehicle with the registration authority.
You will usually receive your tax assessment within 2 weeks after the registration of your vehicle.
Processing Time: 2 WeeksDuration after the registration of your vehicle.
- Forms available: Yes
- Written form required: Yes
- Informal application possible: No
- Personal appearance necessary: No
- Online services available: Yes
It is possible to change the bank details via the citizen and business customer portal.
In order to pay the motor vehicle tax, you must always participate in the SEPA direct debit procedure. As a result, you can no longer miss the on-time payment.
- If you register a vehicle with the registration authority, you must also submit the form for the SEPA direct debit mandate at the same time.
- After the registration of your vehicle, your registration authority transmits all the data necessary to determine the vehicle tax to the customs administration. On the basis of this data, your tax assessment will be drawn up.
- You can also download the FORM for the SEPA Direct Debit Mandate from the website of the Customs Administration:
- Use the form 032021 "Motor vehicle tax: SEPA direct debit mandate for sepA basic direct debit".
- For the renewal of a SEPA direct debit mandate for an already registered vehicle, send your completed and signed form 032021 by post to your responsible main customs office.
Payment of tax:
- The due date on which the motor vehicle tax is collected will be communicated to you in the motor vehicle tax assessment.
- The motor vehicle tax assessment also states the amount you have to pay and the due date on which the specified account will be debited.
- This amount will be debited from your account on the same date in subsequent years. As a rule, you will not receive another tax assessment or a new payment notice.
- As a rule, you pay the motor vehicle tax in advance for a period of one year.
- From an annual tax of more than EUR 500.00, shorter periods can be granted for the payment of motor vehicle tax.
The customs citizen and business customer portal offers you the opportunity to change a bank account online.
- Your one-time registration under www.zoll-portal.de is required for use.
The Citizen and Business Customer Portal offers you the opportunity to use customs services online. The services offered there for the field of motor vehicle tax are constantly being expanded.
Register at: www.zoll-portal.de
Federal Ministry of Finance
The text was automatically translated based on the German content.
