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Information on the Seventh Act to Amend the Motor Vehicle Tax Act (7th KraftStÄndG)

The 7th KraftStÄndG came into force on October 23, 2020. The 7th KraftStÄndG implements, among other things, measures that are provided for in the 2030 climate protection program and the federal government's economic stimulus package. In detail, the law contains the following changes:

New tax rate from January 1, 2021 for cars with combustion engines registered for the first time

Section 9 Paragraph 1 No. 2 Letter c of the Motor Vehicle Tax Act (new)

The vehicle tax for cars is based on the engine capacity and CO2-Test value calculated. In the future, the tax will be stronger after the CO2-Value measured. So far, the taxation of cars was based on CO under traffic law2-Values ​​above 95 g / km a uniform tax rate of 2 euros per g / km.

In order to provide a stronger incentive for vehicles with lower emissions, new cars will be registered from January 1, 2021 rising tax rates introduced: the higher the CO2Value, the higher the tax rate for the portion of the respective level. The tax rate increases from 2 euros per g / km in level 1 (over 95 g / km to 115 g / km) to 4 euros per g / km in level 6 (over 195 g / km).

To Determination of the new CO2-related tax amount is the part of the CO that exceeds 95 g / km2Value in each case to the total of six CO listed in the table below2-Divide levels.

stepCO2-Test value (WLTP) in g / kmTax rate in euros per g / km
1over 95 to 1152,00
2over 115 to 1352,20
3over 135 to 1552,50
4over 155 to 1752,90
5over 175 to 1953,40
6over 1954,00

The resulting individual amounts of the respective levels are added up and result in the total amount of the CO2-related part of the tax.

The dimensioning of the Displacement-related part of the tax remains unchanged compared to the previous law, including the flat-rate compensation for diesel cars due to their advantage in the energy tax on diesel fuel.

The appendix "Calculation examples" shows how the vehicle tax is calculated.
The Examples A and B illustrate the calculation for a car with Gasoline engine and different CO2Value as well as different cubic capacities that Examples C and D for a car with Diesel engine and different CO2Value as well as different cubic capacity.

Calculation examplesPDF | 50 KB | File is not accessible

The new regulation applies Need for cars that were already registered on December 31, 2020.

Temporary subsidies for particularly emission-reduced cars

Section 10b Motor Vehicle Tax Act (new)

The switch to particularly low-emission cars with internal combustion engines is also being promoted: cars with one CO2-Value up to 95 g / km, which will be registered for the first time from June 12, 2020 to December 31, 2024 until December 31, 2025 discounted with 30 euros per year. For these cars there is a tax amount of 30 euros per year for a maximum of 5 years not collected, so a total of up to 150 euros.

The tax relief is limited to the annual tax - in the case of seasonal license plates, to the corresponding fraction - (but no more than zero). As a result, the annual tax relief can in individual cases be less than the maximum possible 30 euros if the annual vehicle tax would already be less than 30 euros.

For those particularly low-emission cars with a CO2-Value of up to 95 g / km, which were approved for the first time in the period from June 12, 2020 to the entry into force of the 7th KraftStÄndG on October 23, 2020, the tax credit is granted retrospectively. The vehicle owners concerned receive automatically a correspondingly amended tax assessment, with which the excess vehicle tax is reimbursed. A separate application is required for this Need required.

Extension of the tax exemption period for all-electric vehicles

§ 3d Motor Vehicle Tax Act (new)

The ten-year tax exemption for purely electric vehicles was previously limited to vehicles that were registered for the first time by December 31, 2020 or that were completely converted to electric drive. The period is now being extended. In future, the tax exemption will apply to first-time registrations of all-electric vehicles and conversions until December 31, 2025. It will no later than December 31, 2030 granted.

This is intended to provide a further incentive for the early purchase of all-electric vehicles. If the owner changes, the new owner takes over the remaining ten-year tax exemption as before.

As the tax exemption is limited in time to December 31, 2030 at the latest, those vehicles that are registered or retrofitted for the first time by December 31, 2020 can benefit from the full ten-year tax exemption. After that, the tax-exempt period is reduced accordingly.

Abolition of the special regulation for the taxation of certain light commercial vehicles with a total weight of up to 3.5 t

Section 18 (12) of the Motor Vehicle Tax Act (old)

So far, a special regulation has applied to certain light commercial vehicles up to 3.5 t total weight, which have four to nine seats including the driver's seat and, due to their nature, can primarily be used for passenger transport: Notwithstanding the classification under traffic law, these vehicles have been assigned to the CO2- and displacement-related tariffs for cars are taxed instead of the weight-related tax rates for light commercial vehicles. The result was a higher taxation of such vehicles.

With the entry into force of the 7th KraftStÄndG on October 23, 2020, this special regulation will now be repealed. The owners of these vehicles, which are mainly craft and small businesses, are thus tax relieved. In future, these vehicles will be taxed based on their vehicle class based on their weight.

Periods before the entry into force of the 7th KraftStÄndG on October 23, 2020 are from the repeal Need affected, i.e. the previous taxation remains.

The vehicle owners concerned receive automatically an amended tax assessment, with which the vehicle tax for the period from the entry into force of the 7th KraftStÄndG on October 23, 2020 is re-determined and excess tax is refunded. A separate application is required for this Need required.

The customs administration endeavors to make the change for the approximately 390,000 affected vehicles as soon as possible.