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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a reduction in vehicle tax for severely disabled persons

Description

Severely disabled persons who are the owners of a motor vehicle registered for them may, under certain conditions, receive a motor vehicle tax advantage in the form of a complete exemption or a tax reduction.

In the case of tax advantages for severely disabled persons, a distinction is made between the tax exemption and the tax reduction:

  • If you get a tax exemption, you don't have to pay motor vehicle tax.
  • If you receive a tax reduction, the amount of tax you pay is reduced by 50 percent.

The type of tax relief is determined by which marks are contained in your severely disabled person's pass.

If you are severely disabled and still a minor, the motor vehicle must be registered for you.

If you do not drive your motor vehicle yourself as a severely disabled person, the journeys must serve your locomotion or housekeeping.

You submit your application for a motor vehicle tax relief for severely disabled persons in writing directly at the registration of the motor vehicle or at a later date to the responsible main customs office or hand it in at the nearest motor vehicle tax contact point.

An application for a motor vehicle tax relief for severely disabled persons can be submitted directly at the registration of the motor vehicle or at a later date at the responsible main customs office or at the nearest motor vehicle tax contact point.

Application to the licensing authority:

  • Ask the registration authority for application form 3809 "Application for tax relief for severely disabled persons according to § 3a of the Motor Vehicle Tax Act (KraftStG)".
  • Fill out the application form and sign it. You can submit the form together with the required evidence directly to the licensing authority.
  • The main customs office will then examine your application and you will receive feedback.

Application to the Main Customs Office

  • You can download and print out the application form on the website of the Customs Administration.
  • As a severely disabled person, you use the "Application for tax relief for severely disabled persons according to § 3a Motor Vehicle Tax Act (KraftStG)", Form 3809.
  • Send your completed and signed application together with the required proof by post to your responsible main customs office. or hand them in at one of the vehicle tax contact points in your area.
  • The main customs office will examine your application and you will receive feedback.

Main customs offices

An application for a motor vehicle tax relief can be submitted by:

  • Severely disabled persons who have a severely disabled person's card that identifies them as
    • helpless
    • blind or
    • exceptionally handicapped
    • handicapped
    • deaf.
    • Further requirements:
  • You can obtain a complete tax exemption if your disability card contains at least one of the following marks:
    • H = helplessness in the performance of daily life
    • Bl = blindness or severe visual impairment
    • aG = exceptional walking disability
  • You can receive a tax reduction of 50 percent if your disability card is provided with an orange surface print and at least one of the following marks is included:
    • G = Walking disability
    • Gl = deafness
  • For the tax reduction of 50 percent, you must also have waived your right to free transport on public transport. Your supplement to the severely disabled person's card may therefore not contain a corresponding token.
  • If you, as a severely disabled person, were already exempt from the motor vehicle tax on 31 May 1979, you can also obtain a tax exemption if the following characteristics or marks are available in the severely disabled person's card:
    • War damaged (severely war victims according to the Federal Supply Act)
    • VB = pension entitlement (severely damaged former soldiers of the Bundeswehr, civilian service or political prisoners of the former GDR)
    • EB = eligibility for compensation (victims of National Socialist persecution).

Hints:
If you use your motor vehicle temporarily or permanently for purposes other than those favoured, you must inform the competent main customs office immediately.

The tax relief does not apply for the duration of the non-intended use, but at least for one month.

An improper use exists, for example, if a tax-privileged motor vehicle

  • for the carriage of goods (excluding hand luggage),
  • for the carriage of passengers for consideration (with the exception of occasional co-transport), or
  • is used by other persons for journeys that are not related to your movement or household management.

When applying, you must submit:

  • Copy of the front and back of your valid disability card
  • in the case of a tax reduction of 50 percent in addition:
    • Copy of the supplement to your severely disabled person's ID card without a token
  • in the case of representation by another person:
    • in addition, an effective power of attorney

Hint:
Please inquire with the main customs office responsible for you whether you need to present further documents.

The tax relief applies until the requirements for it cease to apply or you deregister your motor vehicle.

You must immediately inform your competent main customs office informally in writing if:

  • the requirements for your tax relief cease to apply,
  • Your tax-privileged motor vehicle is used temporarily for purposes that are not favoured.
  • for the processing of the application: usually 4 weeks
  • Objection
  • Action, before the Tax Court usually after the opposition proceedings
  • Forms: Yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no
     

The text was automatically translated based on the German content.

Federal Ministry of Finance (BMF)

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