Is the vehicle tax notice limited in time?

Not when the end of the tax liability is not known. The tax is then assessed for an unlimited period.

What is the tax based on for newer passenger cars?

For first registration from 1 July 2009, on carbon dioxide emissions and engine size.

Vehicle tax notice in Germany: assessment and changes

Q: Is the tax reassessed after a move?

No. The assessment remains unaffected when a different registration authority becomes responsible.

Q: What does registration via Zevra cost?

With Zevra, registration costs from 10 € per case, deregistration 2 € net, plus official fees.

In short: The vehicle tax notice in Germany assesses the tax for an unlimited period when the end of the tax liability is not known. In all other cases it is assessed for a fixed period or by the day. It is reassessed, for example, when the tax base or the tax rate changes or the tax liability ends. With Zevra, registration costs from 10 € per case.

For which period does the assessed vehicle tax apply and when does it change? This page summarises § 12 and § 8 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: 2026-10-12 · Zevra editorial team · Reviewed by M. Gabal, owner

Vehicle tax notice in Germany: assessment, reassessment and tax base (§ 12 and § 8 KraftStG)

For which period is the tax assessed?

When the date on which the tax liability ends is not known, the tax is assessed for an unlimited period. In all other cases it is assessed for a fixed period or by the day.

With a seasonal plate the tax is assessed for an unlimited period from the plate's first validity, for the duration of its validity.

When is the tax reassessed?

when a changed tax base or a changed tax rate results in a different tax,
when the conditions for a tax exemption or tax reduction arise or cease,
when the tax liability ends,
when a tax assessment is incorrect,
when the length of the operating period of a seasonal plate is changed.

This also applies when the conditions for not charging the tax on trailers arise or cease.

What is the tax based on?

What is the tax based on?
Vehicle	Tax base
passenger cars first registered up to 30 June 2009	engine size, plus pollutant and carbon dioxide emissions
passenger cars first registered from 1 July 2009	carbon dioxide emissions and engine size
motorcycles	engine size
motor caravans	permissible total weight, plus pollutant emissions
other vehicles	permissible total weight; above 3 500 kilograms also pollutant and noise emissions

For semi-trailers the permissible total weight is reduced by the fifth-wheel load.

What applies when the notice contains an error?

An incorrect tax assessment is reassessed in order to remove the error.

The reassessment applies from the start of the payment period in which the competent authority learns of the error. For an increase it applies at the earliest from the start of the payment period in which the tax notice is issued.

What happens when the registration authority changes?

The existing tax assessment remains unaffected when a different registration authority becomes responsible for the vehicle.

What does this mean for dealers?

For dealers this means: a keeper's move does not change the tax notice, and deregistration ends the tax liability.

With Zevra the dealer files registration and deregistration in the dealer portal. Registration costs from 10 € per case, deregistration 2 € net, plus official fees.

Related to this topic:

Next step for your business. How businesses put this topic into practice with Zevra: Leasing companies · Car dealerships · 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

Sources: Kraftfahrzeugsteuergesetz (KraftStG) § 12 – Steuerfestsetzung · Kraftfahrzeugsteuergesetz (KraftStG) § 8 – Bemessungsgrundlage · Sources

Vehicle tax notice in Germany: assessment, reassessment and tax base (§ 12 and § 8 KraftStG)