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German vehicle tax and severe disability: exemption and reduction under § 3a KraftStG

In short: German vehicle tax is waived entirely in cases of severe disability when the pass carries the mark H, Bl or aG. With an orange surface print in the pass it is reduced by 50 percent. The relief applies to only 1 vehicle and only on written application. With Zevra, registration costs from 10 € per case.

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

German vehicle tax and severe disability: exemption and reduction under § 3a KraftStG

Which reliefs exist?

Which reliefs exist?
ReliefCondition
Tax exemptionpass with the mark H, Bl or aG: helpless, blind or exceptionally limited in walking
Reduction by 50 percentpass 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.

Next step for your business. How businesses put this topic into practice with Zevra: Car dealerships · Registration services · How Zevra works · View pricing
Digital registration in figures
  • 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) § 3a – Vergünstigungen für Schwerbehinderte · Fahrzeug-Zulassungsverordnung (FZV) § 10 – Oldtimerkennzeichen, grüne Kennzeichen und Saisonkennzeichen · Sources · FZV sections § 10

Answers to common questions

Which marks exempt from vehicle tax?
The marks H, Bl and aG in the severely disabled person's pass.
By how much does the tax fall with the orange surface print?
By 50 percent, as long as free public transport is not used.
Does the relief apply to several vehicles?
No, only to 1 vehicle and only on written application.
What does registration via Zevra cost?
With Zevra, registration costs from 10 € per case, deregistration 2 € net, plus official fees.

Frequently asked questions about digital vehicle registration