Receive a tax reduction or tax exemption for motor vehicle tax

If you are the registered owner of a vehicle, you can apply for a motor vehicle tax concession in the form of a tax reduction or a complete tax exemption from the motor vehicle tax under certain conditions.

If a motor vehicle is registered to you as a private individual or to your company, you pay motor vehicle tax.

You can apply for a tax benefit for this. Whether you receive a tax reduction or a complete motor vehicle tax exemption depends on your vehicle, its intended use, and your personal circumstances.

There are the following types of tax benefits:

• With a full tax exemption, you do not have to pay motor vehicle tax.
• A tax reduction decreases the amount of tax you have to pay.

For example, you can apply for a tax credit if:

• you use your vehicle exclusively in agriculture or forestry.
• You use your vehicle as a public authority or company for specific purposes, such as street cleaning, fire department operations, or disaster relief. You can also receive purpose-related tax concessions if you use your vehicle, for example, for transporting humanitarian aid abroad, for the showman industry, or for other purposes specified in the Motor Vehicle Tax Act.
• You are a person with a severe disability and a vehicle is registered in your name. The type of tax exemption depends on the symbols on your severely disabled person's pass.

You can apply for a motor vehicle tax relief online via the customs portal or in writing.

Online application in the customs portal:

• Go to the website www.zollportal.de
• You must register before using the customs portal for the first time.
  • As a private individual, you create a citizen account using your ELSTER account, identity card, or BundID
  • As a company, you create a business customer account with your ELSTER account or add a user account to an existing business customer account in the Customs Portal
• If you have already created an account in the Customs Portal, log in using ELSTER, your ID card, BundID or Customs ID.
• Select the service ″Motor vehicle tax″
• Go to "Manage tax relief".
• Select Apply for tax relief
• Fill in the necessary fields.
• Upload the required documents as digital files.
• You can agree to receive the response to your application digitally via the customs portal.
• You can access the decision on your application online in the Customs Portal after processing.

Written request:

• You can submit your application when registering the vehicle at the registration authorities or later with the competent main customs office.
• You download the application form from the customs administration's website and print it out:
  • As a severely disabled person, you use the "Application for tax relief for severely disabled persons pursuant to Section 3a of the Motor Vehicle Tax Act (KraftStG)" (Form 3809).
  • For a tax exemption for agricultural and forestry vehicles, use the "Application for tax exemption pursuant to Section 3 Number 7 of the Motor Vehicle Tax Act (KraftStG) for agricultural and forestry vehicles" (Form 3813).
  • For further tax benefits, use the "Application for tax exemption under the Motor Vehicle Tax Act" (Form 3814) or the “Application with declaration for tax benefits for trailers pursuant to Section 10 Paragraph 1 of the Motor Vehicle Tax Act“ (Form 3811).
• Fill out the form and sign it.
• Send your application by mail or fax to your competent main customs office. You can also submit your application in person at any contact point (motor vehicle tax) near you.
• If you are using form 3811, 3813, or 3814, you can also submit your application by email. For data protection reasons, an application using form 3809 should not be sent by email, but exclusively by post or fax.
• The main customs office will review your application and you will receive a written notification.

Your tax exemption applies until the conditions for it are no longer met or you deregister your vehicle.

You must immediately notify your competent main customs office informally in writing or online via the customs portal,

• if the requirements for your tax relief cease to apply or
• if your tax-privileged vehicle is temporarily used for purposes that are not privileged.

There are no costs.

• Appeal: Detailed information on how to file an appeal can be found in your tax assessment.
• An objection can also be filed online in the customs portal.
• Lawsuit before the fiscal court, generally after the objection procedure