Motor vehicle tax; information on exemption for registered electric vehicles

Have you purchased an all-electric vehicle or converted an existing vehicle to an all-electric vehicle? Then you can be exempt from vehicle tax for up to 10 years.

Description

Prerequisites

  • The vehicle must be powered exclusively by electric motors when first registered.
  • 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 retrofitted appropriately to a purely electric vehicle in the period from 18.05.2016 to 31.12.2025.
    • A general operating license was issued for the vehicle parts used in the conversion.

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 appropriately converted pure electric vehicles:

  • If you want to register your appropriately converted 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.

Special notes

  • The periods during which a vehicle is taken out of service have no effect on the tax exemption.
  • The periods outside the operating period stated 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.

Deadlines

  • The first registration of your electric vehicle must have taken place between 18.05.2011 and 31.12.2025.
  • If your purely electric vehicle has been appropriately converted, the date of conversion must be between 18.05.2016 and 31.12.2025.

Required documents

  • Required Documents

    You do not need to submit any documents.

Fees

  • There are no costs.

Remedy

  • 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 ZollPortal. To do this, select the "Objection" section in the service overview under "General services".
  • Appeal to the tax court: This usually takes place after the objection procedure.

Status:04.01.2024

Responsible for editing:Bundesministerium der Finanzen

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.