Exemption or reduction from motor vehicle tax for severely disabled persons
If you have a severely disabled person's pass that identifies you as helpless, blind or exceptionally handicapped, you are exempt from motor vehicle tax for exactly one vehicle that is registered for severely disabled persons.
If you otherwise have a severely disabled person's pass, the motor vehicle tax for exactly one vehicle registered for severely disabled persons is reduced by half.
In this case, the tax reduction will only be granted as long as you waive your right to free public transport.
The tax relief does not apply if the vehicle
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for the carriage of goods (except hand luggage),
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for the carriage of passengers for remuneration (with the exception of occasional carriage) or
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is used by other persons for journeys which are not connected with the movement or housekeeping of the disabled person.
Which documents are required?
- Severely disabled person's pass (or copy)
- after registration: registration certificate Part I (vehicle registration document)
- for a reduction of the motor vehicle tax additionally: the supplement to the severely disabled person's pass
In order to reduce the vehicle tax by half, the severely disabled person's pass must have an orange surface imprint entitling you to free transport in local public transport. No token may be affixed to the addendum to the identity card.
Requirements
- Registration of the vehicle approved for severely disabled persons
- for a tax exemption
- Severely disabled persons of the applicant in which one of the following marks is entered:
- H (helpless),
- Bl (blind) or
- aG (exceptionally handicapped)
- Severely disabled persons of the applicant in which one of the following marks is entered:
- for a tax reduction by half, you must
- have another severely disabled person's pass and
- prove that you have renounced free public transport to which you would otherwise be entitled (by missing a token on the supplement of your identity card).
What are the fees?
There are no fees.
Process flow
You must receive the tax relief in writing or electronically.
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as part of the registration of the vehicle with the registration authority or
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at the competent main customs office.
In any case, you can obtain the corresponding forms from the registration authorities.
The benefit is noted by the registration authority or the main customs office on the registration certificate Part 1 (vehicle registration document).
If you use your vehicle temporarily or permanently for purposes other than those for which you benefit, you must inform the competent main customs office immediately. For the duration of this different use, a motor vehicle tax is set at the regular rate.
What deadlines do I have to pay attention to?
Deadlines may have to be observed. Please contact the competent authority.
Applications / forms
What else should I know?
Further information can be found on the website of the Customs Administration:
Author
The text was automatically translated based on the German content.
Who should I contact?
The responsibility lies with the main customs office.
For the first registration of the vehicle: The responsibility lies with the district and the independent city.
Responsible authorities
Hauptzollamt Osnabrück
