If a motor vehicle (motor vehicle) has been registered for you as a private individual, you generally have to pay tax on this vehicle from the day of registration. If you are severely disabled and the owner of a motor vehicle registered in your name, you can, under certain conditions, receive a motor vehicle tax concession in the form of a full tax exemption or a tax reduction.

The type of tax concession depends on which characteristics are contained in your severely disabled person's pass.

If you are exempt from tax, you do not have to pay any vehicle tax.

You receive full tax exemption if your severely disabled person's pass contains at least one of the following characteristics:

• H = helplessness in the performance of daily activities
• Bl = blindness or severe visual impairment
• aG = exceptional walking disability

If, as a person with a severe disability, you were already exempt from motor vehicle tax on May 31, 1979, you can also receive a tax exemption if your severely disabled person's pass contains the following characteristics:

• War-disabled (severely war-disabled person according to the Federal Pension Act)
• VB = entitlement to benefits (severely disabled former soldiers of the German Armed Forces, those doing civilian service or political prisoners of the former GDR)
• EB = Entitlement to compensation (victims of National Socialist persecution).

In the case of a tax reduction, you must pay half of the normal vehicle tax.

You will receive a tax reduction of 50 percent if

• Your severely disabled person's pass is printed with an orange area and contains at least one of the following characteristics:
  • G = walking disability
  • Gl = deafness
• you have waived your right to free transportation on public transport. Your supplementary sheet to the severely disabled person's pass must therefore not contain a corresponding token.

If you are still a minor and have a severe disability, the vehicle must be registered for you.

If you are severely disabled and do not drive your vehicle yourself, the journeys must be for the purpose of transportation or household management.

If you use your motor vehicle temporarily or permanently for other purposes, you must notify the relevant main customs office immediately of this so-called non-purpose use.

The tax concession does not apply for the duration of the improper use, but for at least 1 month.

Use for a purpose other than that for which it was intended is deemed to have occurred, for example, if a tax-privileged motor vehicle is used

• for the transportation of goods, with the exception of hand luggage,
• for the paid transportation of persons, with the exception of occasional carriage, or
• is used by other persons for journeys that are not related to the transportation of the severely disabled person or their household.