In the interests of environmental protection, the German government is promoting pure electric vehicles through tax breaks, among other things.

Pure electric vehicles

As the owner of a purely electric vehicle, you are exempt from vehicle tax for a limited period from the day of initial registration.

The following regulations then apply to you:

• If the electric vehicle is registered for the first time in the period from May 18, 2011 to December 31, 2025, you are exempt from motor vehicle tax for up to 10 years, but no longer than until December 31, 2030.
• After that, the vehicle tax payable will be reduced by 50 percent.
• If the electric vehicle changes hands, the tax exemption is transferred to the new owner, provided the exemption period has not yet expired.

Purely electric vehicles within the meaning of the Motor Vehicle Tax Act are

• Vehicles that are powered exclusively by electric motors.
• Vehicles that are powered entirely or predominantly by mechanical or electrochemical energy storage devices such as batteries.
• Vehicles powered entirely or predominantly by zero-emission energy converters such as hydrogen-powered fuel cells.

Retrofitted electric vehicles

The exemption from vehicle tax also applies to appropriately retrofitted electric vehicles. If all the requirements for your retrofitted electric vehicle are met, you will be exempt from vehicle tax for a period of 10 years, but until 31.12.2030 at the latest. The tax concessions for retrofitted electric vehicles apply from the date of retrofitting on which the registration authority determines that the requirements have been met.