Economic Policy and Infrastructure

Taxes and Import Duties

The coalition agreement between the political parties CDU, CSU and SPD contains no major tax-policy plans for the 18th parliamentary session (2013 to 2017). Instead of structural tax reforms, the coalition is concentrating principally on maintaining the status quo and safe-guarding its tax revenue.

Motor-vehicle tax

To take environmental considerations into account, there is a CO2-oriented tax on passenger cars first registered from 1 July 2009 onwards. This means that passenger cars with a low CO2 output are taxed more favourably than cars with a high CO2 output. The annual tax comprises of a basic amount depending on the vehicle’s engine capacity and a CO2-based amount. In addition to the initial registration date, the following parameters also affect the amount: type of drive train (petrol or diesel engine), engine size (in cc), CO2 value (field V.7 on the vehicle registration certificate Part I).

The tax on passenger cars with a petrol or Wankel engine comprises of

  • a basic rate of 2.00 euro for every 100 cc of engine capacity (or part thereof)
  • a CO2-dependent component of 2.00 euro per g/km.

For vehicles first registered before the end of 2011, the first 120 g CO2/km is tax-free. For vehicles first registered from 1 January 2012 this cut-off value has decreased to 110 g/km. For vehicles first registered from 1 January 2014 the figure is 95 g/km.

The tax on passenger cars with a diesel engine comprises of

  • a basic rate of 9.50 euro for every 100 cc of engine capacity (or part thereof)
  • a CO2-dependent component of 2.00 euro per g/km.

The VDA supports ecological adjustment of the motor-vehicle tax, e.g. reducing the tax-free CO2 allowance for all passenger cars taxed according to their CO2 output to 95 g/km. The vehicle tax can be adjusted for all vehicle segments and all users to send out a signal encouraging the purchase of the most fuel-efficient vehicle. At the same time the motor-vehicle tax can make a contribution to renewing the vehicle fleet and thus improving the CO2 values of road traffic.

Eckehart Rotter
Eckehart Rotter Leiter Abteilung Presse

Tel: +49 30 897842-120 Fax: +49 30 897842-603
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