Exemption from vehicle tax for registered electric vehicles

Have you purchased a purely electric vehicle or retrofitted a vehicle with a combustion engine to a purely electric vehicle? Then you can be exempt from vehicle tax for up to 10 years.

To promote electromobility, the Motor Vehicle Tax Act provides for a temporary tax exemption for purely electric vehicles and a subsequent tax reduction of 50 percent.

Pure electric vehicles

As the owner of a purely electric vehicle, you are exempt from motor vehicle tax for a limited period from the day of initial registration.

The following regulations then apply to you:

• If the electric vehicle is registered for the first time in the period from May 18, 2011 to December 31, 2030, you are exempt from motor vehicle tax for up to 10 years, but no longer than until December 31, 2035.
• After that, the vehicle tax payable will be reduced by 50 percent.
• If the electric vehicle changes hands, the tax exemption is transferred to the new owner, provided the exemption period has not yet expired.

Purely electric vehicles within the meaning of the Motor Vehicle Tax Act are

• Vehicles that are powered exclusively by electric motors.
• Vehicles that are powered entirely or predominantly by mechanical or electrochemical energy storage devices such as batteries.
• Vehicles powered entirely or predominantly by zero-emission energy converters such as hydrogen-powered fuel cells.

Retrofitted electric vehicles

The exemption from motor vehicle tax also applies to vehicles that have been retrofitted with an all-electric drive. If all the requirements for your retrofitted electric vehicle are met, you will be exempt from vehicle tax for a period of 10 years, but no longer than 31.12.2035. The tax concessions for retrofitted electric vehicles apply from the date of retrofitting on which the registration authority determines that the requirements have been met.

Both the tax exemption and the subsequent tax reduction are granted fully automatically. You do not need to submit any documents.

• When first registered, the vehicle must be powered exclusively by electric motors.
• Retrofitted vehicles with electric drive must meet the following requirements:
  • The vehicle was originally powered by a positive-ignition or compression-ignition engine at the time of initial registration.
  • The vehicle was subsequently converted to a purely electric vehicle in the period from 18.05.2016 to 31.12.2030.
  • A general operating license was issued for the vehicle parts used in the conversion.

• Appeal
• Detailed information on how to lodge an objection can be found in the tax assessment notice. You can also lodge an objection online in the customs portal. To do this, select the Appeal section in the service overview under General services.
• Appeal to the tax court: This usually takes place after the objection procedure.

The following applies to newly registered all-electric vehicles:

• You do not need to submit an application.
• The determination as to whether your vehicle is a subsidized pure electric vehicle is made on the basis of the vehicle data transmitted by the registration authority.
• You are exempt from motor vehicle tax from the day of initial registration.

The following applies to vehicles retrofitted with an all-electric drive:

• If you want to register your retrofitted vehicle as a pure electric vehicle, this will be checked by the responsible registration authority.
• The tax concessions apply from the day of conversion on which the registration authority determines that the requirements have been met.

If the data provided by the registration authority shows that the vehicle is a tax-privileged electric vehicle, you will automatically receive a notification from the competent main customs office that the tax exemption or tax reduction has been granted.

• The first registration of your electric vehicle must have taken place between 18.05.2011 and 31.12.2030.
• In the case of subsequent conversion to an electric vehicle, the date of conversion must be between 18.05.2016 and 31.12.2030.

There are no costs.

• The periods during which a vehicle is taken out of service have no effect on the tax exemption.
• The periods outside the operating period specified on a seasonal license plate have no effect on the tax exemption.
• Hybrid vehicles that have an internal combustion engine as well as an electric motor are not considered electric vehicles. This also includes electric vehicles that are equipped with an internal combustion engine as a range extender.