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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for tax relief on motor vehicle tax

Description

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

  • If you receive a tax exemption, you do not have to pay motor vehicle tax.
  • If you receive a tax reduction, the amount of tax you pay is reduced by 50 percent.

Vehicles registered for severely disabled persons may be granted a tax relief for a motor vehicle.
If you are severely disabled and still a minor, the vehicle must be registered for you.
If you do not drive your vehicle yourself as a severely disabled person, the journeys must serve your locomotion or housekeeping.
For more information about usage-related tax breaks, see the Prerequisites field.
Pure electric vehicles are tax-exempt for up to 10 years upon first registration between 18 May 2011 and 31 December 2025 (§ 3d para. 1 KraftStG). It shall be granted until 31 December 2030 at the latest. This tax advantage is vehicle-related and not subject to application. The determination of whether a vehicle is a beneficiary pure electric vehicle within the meaning of the Motor Vehicle Tax Act is made on the basis of the vehicle-specific data transmitted by the registration authorities.

If you are holding a vehicle that is eligible for a tax break, you must apply for it in writing:

  • You can submit your application to the registration authorities when registering the vehicle or later to the competent 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 law (KraftStG)" (Form 3809).
    • For a tax exemption for vehicles of agriculture and forestry, use the "Application for tax exemption according to § 3 number 7 Motor Vehicle Tax Act (KraftStG)" (Form 3813).
    • For further tax exemptions, use the "Application for Tax Exemption" (Form 3814) or the "Application with Declaration of Tax Relief for Trailers pursuant to Section 10 (1) of the Motor Vehicle Tax Act" (Form 3811).
  • Send your completed and signed application by post to your responsible main customs office.
  • The Main Customs Office will examine your application.
  • You will receive a notification.
  • You can also submit applications and documents to any contact point in your area.

The customs citizen and business customer portal offers you the opportunity to use some of your services online.

  • Your one-time registration under www.zoll-portal.de is necessary for use.

As a private individual, you can apply for a tax break for your vehicle under the following conditions:
If you are severely disabled and a vehicle is registered to you, there are usually two options:

  • You can obtain a complete tax exemption if your disability card contains at least one of the following marks:
    • H = helplessness in the activities 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.
  • Severely disabled persons who had already been exempted from the motor vehicle tax on 31 May 1979 may also receive a tax exemption if the following characteristics or marks are present 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).

An exemption may be requested for the use of tractors and trailers with the exception of semitrailer tractors/trailers and special vehicles recognised under motor vehicle tax law. They may only be used for the following agricultural and forestry purposes:

  • on agricultural or forestry holdings,
  • to carry out contract work for agricultural or forestry enterprises,
  • transport for agricultural or forestry holdings where they start or end on an agricultural or forestry holding;
  • for the carriage of milk, skimmed milk, whey or cream,
  • by farmers and foresters for the maintenance of public green spaces or for street cleaning on behalf of municipalities or associations of municipalities.

As an authority or entrepreneur, you can apply for a tax exemption for your vehicle under the following conditions: These are used exclusively

  • for the construction of roads and are approved for a local authority,
  • for street cleaning, including winter service,
  • in the fire service, in civil protection, for civil air protection purposes, in the event of accidents, in the rescue service or for the transport of the sick.

Such vehicles shall be externally recognisable as intended for their tax-free use.

Requirements for a use-related tax exemption may also be met for:

  • humanitarian aid shipments abroad,
  • buses and coaches and passenger cars with eight or nine seats, including the driver's seat, and their trailers carried behind those vehicles if the vehicle is used on regular services for more than 50 per cent of the total distance travelled;
  • Tractors as well as caravans, motorhomes and packing wagons, provided that the vehicles are used exclusively for the operation of a fairground trade or serve exclusively the fairground trade.
  • Vehicles used exclusively for the purpose of transporting large containers, swap bodies and trailers from the place of loading to the nearest railway station or to an inland or seaport in combined transport or to picking them up from there and delivering them to the place of unloading.
     

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

For severely disabled people:

  • Copy of your valid disability card
  • in the case of a tax reduction of 50 percent: copy of the supplement to your severely disabled person's CARD
  • in the case of representation by another person: enclose a valid power of attorney

There are no costs for you.

Your tax relief is valid until the requirements for this cease to apply or you deregister your vehicle.

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

  • if the requirements for your tax relief cease to apply,
  • if your tax-privileged vehicle is temporarily used for purposes that are not eligible.

As a rule, you will receive a response or a notification within 4 weeks.

The Citizen and Business Customer Portal offers you the opportunity to use customs services online. The services offered there for the area of motor vehicle tax are constantly being expanded.
Register under www.zoll-portal.de.

The text was automatically translated based on the German content.

Federal Ministry of Finance

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