If a vehicle is registered to you, you must pay motor vehicle tax. If you have general questions about vehicle tax, the Customs Administration has been your contact since February 15, 2014.
Basic information
Motor vehicle tax is levied on the holding of vehicles for use on public roads. For motorcycles and passenger cars subject to registration with a date of first registration before July 1, 2009, the motor vehicle tax is determined primarily on the basis of engine capacity, type of drive and emission key. For vehicles registered after July 1, 2009, CO2-based taxation is applied.
Customs provides information on the taxation of other vehicles, e.g. electric and light vehicles as well as motor homes, trailers and commercial vehicles on its website.
For the assessment of pollutant emissions, carbon dioxide emissions ("CO2 tax" for passenger cars from July 1, 2009) and for the assessment of other taxation bases of a technical nature, the findings of the transport authorities (registration offices) are binding.