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Motor vehicle tax assessment


Motor vehicle tax primarily taxes the keeping of vehicles for traffic on public roads, regardless of the actual extent to which they are used.

The motor vehicle tax is calculated

  • for motorcycles subject to registration, in so far as they are propelled by reciprocating engines, according to the cylinder capacity
  • for passenger cars registered for the first time until 30 June 2009 and reciprocating engines according to
    • cubic capacity and pollutant emissions
  • for passenger cars registered for the first time from 1 July 2009 after
    • the cylinder capacity, and
    • carbon dioxide emissions
  • for all other vehicles according to the maximum permissible weight under traffic law, except motorhomes, three-wheel and light quadricycles with reciprocating engines and motor vehicles over 3.5 tonnes permissible gross vehicle weight.

For the exceptions mentioned, the emission behaviour is also decisive.

Overview of vehicle tax rates for passenger cars registered for the first time from 1 July 2009:

  • for internal combustion engines (regardless of the fuel used and including all hybrids)
    • Gasoline/ Wankel engines: EUR 2.00 per 100 cm³ displacement or part thereof plus for first registration
      • 1.7.2009 - 31.12.2011: EUR 2,00 per g/km from CO2 value above 120
      • 1.1.2012 - 31.12.2013: EUR 2,00 per g/km from CO2 value over 110
      • from 1.1.2014: EUR 2.00 per g/km of CO2 value over 95
    • Compression-ignition engines: EUR 9.50 per 100 cm3 displacement or part thereof plus for first registration
      • 1.7.2009 - 31.12.2011: EUR 2,00 per g/km from CO2 value above 120
      • 1.1.2012 - 31.12.2013: EUR 2;00 per g/km from CO2 value above 110
      • from 1.1.2014: EUR 2.00 per g/km of CO2 value over 95
  • The annual tax for motorcycles subject to registration is EUR 1.84 per 25 cm3 cylinder capacity or part thereof.
  • For motorhomes, the tax refers to the permissible total weight and pollutant emissions (EU emission class).
  • For vehicles in the category of three-wheel and light quadricycles (including trikes and quads), which is independent under traffic law, the tax is calculated on the basis of engine capacity and the EU emission class.
  • "Pure" electric vehicles are taxed (after expiry of the temporary tax exemption) according to the permissible total weight and reduced by half.
  • For motor vehicle trailers, a linear tariff of EUR 7.46 per 1,000 kg gross vehicle weight or part thereof applies, but no more than EUR 373.24.

The findings of the approval bodies are binding for the assessment:

  • pollutant emissions,
  • carbon dioxide emissions,
  • noise emissions, and
  • other assessment bases of a technical nature, and

the vehicle category and bodywork.


Your vehicle will only be allowed to drive on public roads if payment of the motor vehicle tax has been ensured beforehand. The motor vehicle tax is determined by the competent main customs office and collected from an account designated by you. To do this, you need to:

  1. submit a written direct debit authorisation when registering the vehicle, and
  2. ensure that you do not have any motor vehicle tax arrears.

Exceptions

In cases of considerable hardship, you can apply in writing for an exemption from the direct debit procedure. The existence of a hardship case must be proven or credibly demonstrated by you in the application.

Denomination of motor vehicle tax

The road tax will be debited from your account for one year in advance. A denomination is only possible if the amount of the motor vehicle tax exceeds EUR 500.00 per year. Details are regulated by Section 11(2) of the Motor Vehicle Tax Act.

Favourable assessment

In the case of a first registration of your car before 1.7.2009, the amount of the motor vehicle tax depends on the size of the engine capacity and the pollutant emissions, in the case of a later first registration to a lesser extent on the size of the engine capacity and more on the amount of carbon dioxide emissions.

If your car was registered between 5.11.2008 and 30.6.2009, the newer carbon dioxide-oriented taxation will also be applied if it is more favourable for you than the older, more displacement-oriented taxation (§ 18 para. 4a KraftStG in conjunction with § 9 para. 1 no. 2. letters a and b).

Process flow

You must

  1. submit a written direct debit authorisation when registering the vehicle, and
  2. ensure that you do not have any motor vehicle tax arrears.

You will then receive a written notification from the competent main customs office on the amount of motor vehicle tax to be paid annually.

Denomination of motor vehicle tax

The road tax will be debited from the account you have designated for one year in advance. A denomination is only possible if the amount of the motor vehicle tax exceeds EUR 500.00 per year. Details are regulated by Section 11(2) of the Motor Vehicle Tax Act.

End of tax liability

If the tax liability ends, overpaid amounts will be refunded to the exact day.

The tax liability ends only then,

  1. if the main customs office has been notified by the competent registration authority about a deregistration or re-registration of the vehicle or
  2. if you can credibly demonstrate that you have not used the vehicle at an earlier point in time and have not culpably delayed the deregistration (§ 5 para. 4 sentence 2 KraftStG).

Who should I contact?

The responsibility lies with the main customs office.

Requirements

Your vehicle will only be allowed to drive on public roads if payment of the motor vehicle tax has been ensured beforehand. To do this, you must:

  1. submit a written direct debit authorisation when registering the vehicle, and
  2. ensure that you do not have any motor vehicle tax arrears.

This does not apply if you are exempt from tax liability.

Which documents are required?

  • SEPA Direct Debit Mandate

The documents required for the registration of a vehicle can be obtained from the competent registration authority.

What are the fees?

There are no fees.

What deadlines do I have to pay attention to?

Deadlines may have to be observed. Please contact the competent authority.

What else should I know?

If you change your bank details, please inform the responsible office immediately. Remember that in this case you will need to issue a new direct debit authorization.


Further information on vehicle tax can be found on the website of the Customs Administration.

Technically approved by

Federal Ministry of Finance

Author

The text was automatically translated based on the German content.

competent Bodies


Hauptzollamt Oldenburg
Address: Friedrich-Rüder-Str. 2 , 26135 Oldenburg (Oldenburg)
Timetable
Fax: 0441 21025-26

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
Timetable
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
BIC: GENODEF1LIG
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
BIC: NOLADE21EMS
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
BIC: PBNKDEFF250
IBAN: DE36250100300012132306

Ansprechpartner

Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)