Who has to pay vehicle tax and what does it attach to? This page summarises § 7 and § 1 of the German Motor Vehicle Tax Act.
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
Who is the tax debtor?
| Case | Tax debtor |
|---|---|
| domestic vehicle | the person in whose name the vehicle is registered for road use |
| foreign vehicle | the person who uses the vehicle in Germany |
| vehicle used unlawfully | the person who uses the vehicle unlawfully |
| historic-vehicle plate or red plate for recurring use | the person to whom the plate is assigned |
The allocation is laid down in § 7 of the Motor Vehicle Tax Act.
What is subject to vehicle tax?
- the keeping of domestic vehicles for use on public roads,
- the keeping of foreign vehicles for as long as they are in Germany,
- the unlawful use of vehicles,
- the assignment of historic-vehicle plates and of red plates for recurring use.
This is laid down in § 1 of the Motor Vehicle Tax Act.
Does this also apply to red plates for test drives?
No. The assignment of red plates for inspection drives is not subject to the tax.
Which foreign vehicles are exempt?
Motor vehicles and vehicle combinations that are intended and used exclusively for road haulage are exempt.
The conditions are a permissible total weight of more than 3 500 kilograms and registration in another Member State of the European Union.
Which procedural rules apply?
The provisions of the Fiscal Code that apply to taxes other than customs duties and excise duties apply to vehicle tax.
What does this mean for dealers?
For dealers with a red plate for recurring use this means: the tax debtor is whoever the plate is assigned to.
With Zevra the dealer files registration and deregistration in the dealer portal. Registration costs from 10 € per case, deregistration 2 € net, plus official fees.
- German vehicle tax: car rates by engine size and CO₂ (§ 9 KraftStG)
- German vehicle tax liability: start, end and minimum term under § 5 KraftStG
- Vehicle tax notice in Germany: assessment, reassessment and tax base (§ 12 and § 8 KraftStG)
- Red plates 06: permitted drives, vehicle document booklet and return
- Foreign vehicle in Germany: how long it may drive without German registration
- 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
Read more
- Vehicle registration fees in Germany: official fees at the counter and online
- Operating licence lapsed: when modifications to the vehicle end it (§ 19 StVZO)
- Individual operating licence under § 21 StVZO: application, expert report and retention
- Historic vehicle report under § 23 StVZO: requirements for the H plate
- Compulsory motor insurance in Germany: duty to insure, term and penalty
- Minimum insured sums in German motor liability insurance: amounts per claim
- Making, selling and issuing number plates: notice duty under § 6b StVG
- Number plate misuse under § 22 StVG: punishable acts and penalty
- Fines in German vehicle registration: standard rates from the schedule of fines
- German vehicle tax: car rates by engine size and CO₂ (§ 9 KraftStG)
- German vehicle tax liability: start, end and minimum term under § 5 KraftStG
- German number plate size and font: dimensions, FE font and character count (annex 4 FZV)
- Paying German vehicle tax: yearly, half-yearly or quarterly (§ 11 KraftStG)
- German vehicle tax for motorhomes, vans and trucks: rates by total weight
- German vehicle tax and severe disability: exemption and reduction under § 3a KraftStG
- Trailer without vehicle tax in Germany: green plate and trailer surcharge (§ 10 KraftStG)
- Operating licence for vehicle parts under § 22 StVZO: licence, inspection and type mark
- Claims history statement in Germany: deadline, content and equal treatment (§ 5c PflVG)
- Foreign vehicle in Germany: insurance, Green Card and frontier insurance
- General operating licence for vehicle types in Germany: grant, duties and lapse (§ 20 StVZO)
- Design approval for vehicle parts in Germany: duty, test mark and exceptions (§ 22a StVZO)
- Vehicle tax notice in Germany: assessment, reassessment and tax base (§ 12 and § 8 KraftStG)
- E-scooter and other small electric vehicles in Germany: operating licence, insurance sticker and minimum age (eKFV)
- Provisional cover in German motor liability insurance: start, end and duties (KfzPflVV)
- Logbook order in Germany: order, entries and retention for keepers (§ 31a StVZO)
- Keeper liability for stopping or parking offences in Germany: when the keeper bears the costs (§ 25a StVG)
- Individual approval for vehicles in Germany: conditions, expert report and revocation (§ 13 EG-FGV)
- Car dealerships
- Registration services
- Fleet operators
- Leasing companies
- Pricing
Sources: Kraftfahrzeugsteuergesetz (KraftStG) § 7 – Steuerschuldner · Kraftfahrzeugsteuergesetz (KraftStG) § 1 – Steuergegenstand · Sources