When is no tax charged for a trailer? This page sums up § 10 of the German Motor Vehicle Tax Act for the trade.
Zevra is the B2B platform for digital vehicle registration for car dealers, registration services and fleets: cases are entered in the dealer portal and filed nationwide by power of attorney with qualified electronic signature – from €10 per registration, no base fee, no minimum volume.
Last updated: · Zevra editorial team · Reviewed by M. Gabal, owner
When is no tax charged for trailers?
On written application the tax is not charged as long as the trailer is towed exclusively behind motor vehicles for which a tax increased by the trailer surcharge is charged.
Which conditions apply?
- a written application,
- an official plate in green lettering on a white background,
- a towing vehicle that is neither a motorcycle nor a passenger car.
The special rule does not apply to caravans.
Which amounts apply?
| Amount | Level |
|---|---|
| Trailer surcharge for 1 year | 373.24 euros |
| Regular trailer tax per 200 kg of total weight | 7.46 euros |
| Maximum of the regular trailer tax | 373.24 euros |
The trailer surcharge is charged on written application by the owner or the keeper of the towing vehicle.
What happens with other use?
If the trailer is used behind motor vehicles other than those permitted, the tax must be paid as long as this use lasts, but for at least 1 month.
Does the surcharge also apply to tax-exempt towing vehicles?
Yes. The trailer surcharge is also charged when keeping the towing vehicle is exempt from tax.
What does this mean for dealers?
For dealers in commercial vehicles, the trailer's green plate is part of the application.
With Zevra the dealer files registration and deregistration in the dealer portal. Registration costs from 10 € per case, deregistration 2 € net, plus official fees.
- Temporary registration proof: valid for 10 days
- Documents posted by the authority: within 6 days
- Digital deregistration: documents from 01.01.2015
- Digital registration: documents from 01.01.2018
- Registration with Zevra: €10 net
- Deregistration with Zevra: €2 net · base fee: €0
Deadlines and cut-off dates according to: Bundesministerium für Verkehr
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Sources: Kraftfahrzeugsteuergesetz (KraftStG) § 10 – Sonderregelung für Kraftfahrzeuganhänger · Kraftfahrzeugsteuergesetz (KraftStG) § 9 – Steuersatz · Fahrzeug-Zulassungsverordnung (FZV) § 10 – Oldtimerkennzeichen, grüne Kennzeichen und Saisonkennzeichen · Sources · FZV sections § 10 · Vehicle figures: tax, insurance, fines