Service Finder
Apply for motor vehicle tax relief for severely disabled persons
Service Description
Severely disabled persons who are the owners of a motor vehicle registered in their name may, under certain conditions, receive a motor vehicle tax concession in the form of a full tax exemption or a tax reduction.
Tax concessions for severely disabled persons are divided into tax exemption and tax reduction:
- If you receive a tax exemption, you do not have to pay motor vehicle tax.
- If you receive a tax reduction, the amount of tax you have to pay is reduced by 50 percent.
The type of tax reduction is determined by which characteristic signs are included in your severely disabled ID card.
If you are severely disabled and still a minor, the motor vehicle must be registered for you.
If you are a severely disabled person and do not drive your own vehicle, the journeys must be for the purpose of transporting you or running your household.
You submit your application for motor vehicle tax relief for severely disabled persons in writing directly when registering the motor vehicle or at a later date to the responsible main customs office or hand it in at the nearest motor vehicle tax contact point.
Process flow
Application at the registration authority:
- Obtain application form 3809, "Application for Tax Benefit for Severely Disabled Persons Pursuant to Section 3a of the Motor Vehicle Tax Act (KraftStG)," from the registration office.
- Fill out the application form and sign it. You can submit the form together with the required evidence directly to the registration authority.
- The main customs office will then check your application and you will receive a response.
Application to the main customs office
- You can download and print the application form from the Customs Administration website.
- If you are a severely disabled person, use the "Application for Tax Relief for Severely Disabled Persons Pursuant to Section 3a of the Motor Vehicle Tax Act (KraftStG)," Form 3809.
- Send your completed and signed application together with the required supporting documents by mail to your responsible main customs office. or hand them in at one of the motor vehicle tax contact points in your area.
- The main customs office will check your application and you will receive feedback.
Who should I contact?
You can apply for a motor vehicle tax concession for severely disabled persons directly when registering the motor vehicle or at a later date at the relevant main customs office or at the nearest motor vehicle tax contact point.
You can find the main customs office responsible for you and the customs contact points for your motor vehicle tax case via the service search on the website of the customs administration.
Requirements
An application for motor vehicle tax relief can be submitted by:
- Severely handicapped persons who have a severely handicapped identification card that identifies you as.
- helpless,
- blind or
- exceptionally disabled
- disabled
- deaf.
- Other requirements:
- You may be eligible for full tax exemption if your severely disabled ID card includes at least one of the following signs:
- H = helplessness in the performance of daily living.
- Bl = blindness or severe visual impairment
- aG = exceptional walking disability
- You can receive a tax reduction of 50 percent if your severely disabled person's ID card has an orange-colored area imprinted on it and contains at least one of the following characteristic signs:
- G = walking disability
- Gl = deafness
- For the 50 percent tax reduction, you must also have waived your right to free public transportation. Your supplementary sheet to the severely disabled person's ID card must therefore not contain a corresponding token.
- If, as a severely disabled person, you were already exempt from motor vehicle tax on May 31, 1979, you can also receive a tax exemption if you have the following characteristics or marks on your severely disabled person's ID card:
- War-disabled (severely war-disabled person according to the Federal Supply Act).
- VB = Versorgungsberechtigung (severely disabled former soldiers of the German Federal Armed Forces, persons doing civilian service or political prisoners of the former GDR)
- EB = compensation entitlement (victims of National Socialist persecution).
Notes:
If you use your motor vehicle temporarily or permanently for purposes other than those for which you are eligible, you must notify the relevant main customs office immediately.
The tax concession will cease to apply for the duration of the use for a purpose other than that for which it was intended, but for at least one month.
Use for a purpose other than that for which the vehicle was intended occurs, for example, if a tax-privileged motor vehicle is used
- for the transport of goods (except hand luggage),
- for the transport of persons against payment (with the exception of occasional passengers) or
- is used by other persons for journeys that are not connected with your mobility or your household management.
Which documents are required?
When submitting your application, you must submit:
- Copy of the front and back of your valid severely handicapped ID card.
- in case of a tax reduction of 50 percent additionally:
- Copy of the supplementary sheet to your severely disabled person's ID without token
- in case of representation by another person
- additionally an effective power of attorney
Note:
Please contact the main customs office responsible for you to find out whether you need to submit further documents.
What are the fees?
There is no charge for the issuance of a supplement to claim the motor vehicle tax reduction/exemption.
What deadlines do I have to pay attention to?
The tax benefit is valid until the conditions for it cease to apply or you deregister your motor vehicle.
You must inform your responsible main customs office immediately and informally in writing if:
- the conditions for your tax concession cease to apply,
- your tax-privileged motor vehicle is temporarily used for purposes that are not privileged.
Processing duration
The processing of the application usually takes 4 weeks.
Legal basis
Applications / forms
- Objection
- Lawsuit, before the tax court usually after the opposition proceedings
Appeal
- Forms: Yes
- Online procedure possible: no
- Written form required: yes
- Personal appearance required: no
What else should I know?
Author
The text was automatically translated based on the German content per DeepL.
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Competent Authority
Landratsamt Saale-Holzland-Kreis - KFZ-Zulassung
Address
07607 Eisenberg
Postal address
07602 Eisenberg
Opening times
Talking hours motor vehicle registration authority
Monday: 8:00-12:00 13.30-15.30
Tuesday: 8:00-12:00 13:30-15:30
Wednesday: 8:00am-12:00pm
Thursday: 8:00am-12:00pm 1:30pm-5:30pm
Friday: 8:00am-12:00pm
Appointments can also be made outside the above office hours if necessary.
