Reform tax on motor vehicles: taxable value of the vehicle
The Builders Association of International Motor VDIK welcomes the switch of the tax on motor vehicles on a tax based on CO2 emissions, which will come into force on 1 July 2009 This change will result in the setting implementation of a large number of claims VDIK VDIK supports including a linear course for the taxation of CO2 emissions, a gradual reduction in the CO2 tax-free from 2012 to encourage drivers to purchase low emission cars CO 2 Since 1 January 2014, has 95 g km CO2 for the tax exemption.
The link below will take you directly to the tax calculator on motor vehicles provided by the German Federal Ministry of Finance can use to calculate your tax on motor vehicles for CO 2 emissions.
The main aspects of the tax on motor vehicles for emissions of CO 2.
Drivers must pay a linear tax rate of two euros per gram km for CO2 emissions.
A provision for CO 2 emissions are counted drivers should not pay taxes on that amount for vehicles registered before December 31, 2011, the allowance will be 120 g km For those first registered between 1 January 2012 and December 31, 2013, the allowance will be 110 km and g cars registered first time after 31 December 2013, will have an allocation of 95 km g.
Additionally, passenger cars of a basic amount of two euros to 100 cm engine capacity for petrol engines and 9 to 50 euros 100 cm of displacement for diesel engines to be paid regardless of the amount of CO 2 This also applies to cars whose CO2 emissions are less than the amount of the allowance.
Cars that are recorded between November 5, 2008, and June 30, 2009, must undergo an official inspection period after the automobile tax exemption expires in determining car tax class makes more sense for the owner, be it traditional, which is based on engine capacity or the new option tax on motor vehicles will be applied according to the favorable class.
Vehicles with purely electric drives that have been or are initially registered before May 18, 2011 or after December 31, 2015 are already exempted from tax on motor vehicles for five years initially registered vehicles during the period from May 18, 2011 at December 31, 2015 are already exempt from tax for ten years after the expiry of the exemption, the vehicles electric motors will be taxed according to their maximum authorized weight of the amount resulting from the tax will be halved.
Old passenger cars registered for the first time before November 5, 2008 and passenger cars registered for the first time between November 5, 2008 and June 30, 2009, for which it was determined that taxation based solely on engine capacity leads to a lower tax burden, will be taxed under the old tax system on motor vehicles by multiplying the tax rate applicable to the vehicle's emission category with its engine capacity.
An overview of the tax rate on current motor vehicles with their code numbers to the respective emissions is shown below Here, supplements for diesel vehicles may be applicable from 1 April 2007 should be considered in addition.
Tax on motor vehicles, motor vehicle, first recorded.