Tax relief for people with severe disabilities:

• Basic requirements:
  • You have a severe disability.
  • A vehicle is registered in your name.
  • The vehicle is also registered in your name if you are a minor.
  • If you do not drive your vehicle yourself, the journeys must be for your transportation or household management.

• Requirements for full tax exemption:
  • Your severely disabled person's pass must contain at least one of the following characteristics:
    • H = helplessness in the activities of daily living
    • Bl = blindness or severe visual impairment
    • aG = exceptional walking disability.
  • You were already exempted from vehicle tax on or before 31.05.1979 and your severely disabled person's pass contains one of the following characteristics:
    • War-disabled (severely war-disabled persons 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)

• Prerequisite for a tax reduction of 50 percent:
  • Your severely disabled person's ID card has an orange area imprinted on it.
  • Your severely disabled person's pass must contain at least one of the following signs:
    • G = walking disability
    • Gl = deafness.
  • You waive your right to free transportation on public transport.
  • Your supplementary sheet to the severely disabled person's pass does not contain a corresponding token.

Tax exemption for agriculture and forestry:

• Requirements for a tax exemption for tractors and special vehicles recognized under motor vehicle tax law within the meaning of the Motor Vehicle Tax Act and for vehicle trailers:
  • Tractors and special vehicles within the meaning of the Motor Vehicle Tax Act and motor vehicle trailers may only be used for the following agricultural and forestry purposes:
    • in agricultural or forestry operations,
    • to carry out contract work for agricultural or forestry operations,
    • for transportation for agricultural or forestry operations, if these begin or end in an agricultural or forestry operation,
    • for the transportation of milk, skimmed milk, whey or cream,
    • by farmers and foresters for the maintenance of public green spaces or for street cleaning
    • street cleaning on behalf of municipalities or municipal associations.
• Exceptions are tractor units and semi-trailers as well as special vehicles not recognized under motor vehicle tax law within the meaning of the Motor Vehicle Tax Act. You cannot receive a tax exemption for these vehicles.

Further tax exemptions depending on the purpose of the vehicle:

• Requirements for a use-related tax exemption by an authority or company:
  • You use your vehicle exclusively:
    • for road construction and is registered for a local authority,
    • for street cleaning, including winter road maintenance,
    • in the fire department, in civil protection, for civil air defense purposes, in the event of accidents, in the rescue service or for transporting the sick.
  • Your vehicle is externally recognizable for its intended use.
• Prerequisites for a use-related tax exemption may also exist for:
  • Vehicles used by non-profit organizations for the transport of humanitarian aid abroad or for related preparatory trips,
  • Buses and coaches and passenger cars with 8 or 9 seats, including the driver's seat, as well as vehicle trailers carried behind these vehicles if you use your vehicle for more than 50 percent of the total distance traveled on regular services,
  • towing vehicles as well as caravans, camper vans and caravans, provided the vehicles are used exclusively for the operation of a fairground business or are used exclusively for the fairground business.
• Vehicles used exclusively to transport large containers, swap bodies and vehicle trailers in combined transport from the place of loading to the nearest railroad station or to an inland or seaport or to collect them from there and deliver them to the place of unloading.