Which vehicles are tax-exempt?

Certain motor vehicles are exempt from motor vehicle tax.

Due to the type of vehicle, certain vehicles are exempt from registration and therefore exempt from motor vehicle tax. However, they must carry a green label, which is assigned by the approval authority.

These include the following vehicles, among others:

• Trailers for animals for sport purposes (horse or dog transport)
• Trailers for sports equipment (boat or glider transport)
• Trailer working machine (e. g. compressor, asphalt cooker, screed machine)
• Self-propelled working machine (e. g. road cleaner, asphalt cooker, mobile crane) and forklifts
• Light motorcycles (but these have a black number plate)

A green number plate is assigned to the vehicles mentioned (except for light motorcycles).

Furthermore, certain vehicles may be exempted from motor vehicle tax on application, because they are used by the vehicle owner only for certain purposes and therefore usually receive a green number plate when they are registered. The following vehicles can be exempted from tax on request by the customs authorities (main customs office Hanover) (the list is not exhaustive):

• Agricultural or forestry tractors, special-purpose vehicles and their trailers, as long as they are used exclusively in agricultural or forestry holdings or for carrying out contract work on agricultural holdings
• Tractors, special-purpose vehicles and their trailers used for the transport of agricultural or forestry holdings when such transport begins on an agricultural holding
• Tractors, special-purpose vehicles and their trailers used for transporting milk
• Tractor units and caravans with a permissible load capacity of total weight of more than 3,500 kg and luggage van with a permissible load capacity of more than 3,500 kg. total weight of more than 2,500 kg in the showman's trade
• Vehicles used in combined transport Rail / road, inland waterway / road or sea / road
• Vehicles for passenger transport with eight or nine seats and buses, more than 50% of which are used in scheduled services (no green number plate!)
• Vehicles which are exclusively used for emergency medical services, ambulance transport, fire brigade service, disaster or air-raid protection or in the event of accidents, are externally identifiable for these purposes and equipped accordingly

If the conditions for tax exemption are no longer met, the tax office can determine a motor vehicle tax. From this point on, the green indicator is invalid and must be replaced with a black one.

Which vehicles are tax-exempt?

How are motorhomes taxed?

Motorhomes are primarily subject to weight-based taxation. In addition, the amount of the tax depends on the pollutant class.

The tax rates are broadly diversified and range from EUR 10.00 to EUR 40.00 per 200 kilograms of total weight or part thereof, depending on the pollutant class.

Overview of the tax rates in euros per 200 kilograms of total weight or part thereof:

How are motorhomes taxed?

How are motor vehicle trailers taxed?

Vehicle trailers are also taxed by weight. The amount of the tax is 7,46 Euro per 200 kilograms of total weight or part thereof, but not more than 373,24 Euro.

When calculating the annual tax for semi-trailers, rigid drawbars or centre-axle trailers, there is a special feature that the permissible total weight for semi-trailers must be reduced by the load on the semi-trailer and for rigid drawbar trailers including centre-axle trailers by the drawbar load.

How are motor vehicle trailers taxed?

Which pollutant classes are assigned to motor homes?

Motorhomes are primarily subject to weight-based taxation. In addition, the amount of the tax depends on the pollutant class.

The tax rates are broadly diversified and range from EUR 10.00 to EUR 40.00 per 200 kilograms of total weight or part thereof, depending on the pollutant class.

The tax calculation is similar to that for cars. First of all, the "Emission key number" (pollutant key number) must be taken from the vehicle documents.

The emission key number is displayed in

• Admission certificate part 1 (Zulassungsbe­scheinigung Teil 1) in "Feld 14.1" (left, in the middle of the document)
• The "old" registration document (Fahrzeugschein), in key number "Schlüsselnummer zu 1".

The key number can be used to determine the corresponding pollutant class on the basis of the following table.

Which pollutant classes are assigned to motor homes?

How about electric vehicles?

Electric vehicles within the meaning of the German Motor Vehicle Tax Act are vehicles that are powered by electric motors, which are powered wholly or predominantly by mechanical or electrochemical energy storage devices, i. e. batteries, or by emission-free energy converters, i. e. fuel cells. Special regulations apply to them.

Depending on the time of registration of the vehicle, electric vehicles are exempt from motor vehicle tax either for

• 10 years if approved until 31 December 2015 or
• 5 years for approval from 1 January 2016 to 31 December 2020.

After this date, electric vehicles are subject to weight-based taxation. The tax is a maximum allowable total weight per 200 kilograms or part thereof:

In order to meet environmental concerns, the tax on electric vehicles is reduced by 50 percent.

How about electric vehicles?

How are commercial vehicles taxed?

The term commercial vehicles includes trucks, buses, tractors and special vehicles. A distinction must be made here as to whether the maximum permissible mass of the vehicle is less than or equal to 3,500 kilograms.

Allowable total mass up to 3,500 kg

Fü for commercial vehicles with a maximum permissible mass of up to 3,500 kilograms, this is the only basis for taxation. Accordingly, the tax rates for these commercial vehicles are as follows per 200 kilograms or part thereof:

Allowable total mass over 3,500 kg

Commercial vehicles with a maximum permissible mass of more than 3,500 kilograms are taxed according to pollutant class and per 200 kilograms or part thereof.

> Overview of taxes in euros per 200 kilograms or part thereof Total weight:

How are commercial vehicles taxed?