Which tax relief exists for severely disabled keepers? This page sums up § 3a 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
Which reliefs exist?
| Relief | Condition |
|---|---|
| Tax exemption | pass with the mark H, Bl or aG: helpless, blind or exceptionally limited in walking |
| Reduction by 50 percent | pass with orange surface print |
The relief applies as long as the vehicle is registered for the severely disabled person.
For how many vehicles does the relief apply?
The disabled person is entitled to it for only 1 vehicle and only on written application.
When is there no reduction?
The reduction by 50 percent is not granted as long as the severely disabled person uses the right to free public transport.
What makes the relief lapse?
- carrying goods, except hand luggage,
- carrying passengers for payment, except occasional lifts,
- journeys by other persons that are not connected with the disabled person's mobility or housekeeping.
In these cases the tax relief lapses.
Does the vehicle get a green plate?
No. Vehicles of severely disabled persons within the meaning of § 3a are excluded from the green plate under § 10 of the Vehicle Registration Ordinance.
What does this mean for dealers?
For dealers this means: the vehicle is registered for the severely disabled person themselves.
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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- Car dealerships
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- Pricing
Sources: Kraftfahrzeugsteuergesetz (KraftStG) § 3a – Vergünstigungen für Schwerbehinderte · Fahrzeug-Zulassungsverordnung (FZV) § 10 – Oldtimerkennzeichen, grüne Kennzeichen und Saisonkennzeichen · Sources · FZV sections § 10