Applying for vehicle tax concessions for disabled people

Are you severely disabled, and do you have a motor vehicle? If so, you are entitled to a vehicle tax concession or exemption depending on your degree of disability.

However, this concession or exemption will only be granted for one vehicle.

Note: Minors can also obtain tax concessions if the vehicle is registered in their name.

Regionalisierung

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Zuständige Stelle
  • Generally the main customs office (Hauptzollamt) in the district where the vehicle is normally located, or
  • if the vehicle is being registered for the first time: the licensing authority responsible for your principal residence, business headquarters or branch.

The licensing authority is:

  • in urban districts: the city council (Stadtverwaltung)
  • in rural districts: the rural district office (Landratsamt)

 

Leistungsdetails

Prerequisite

You must request the tax concession in writing from the competent authority. You can also obtain the application form for tax concessions for severely disabled people from the licensing authority. You are advised to apply in person, as you will have to submit original documents.

The competent authority will note

  • the tax concession or exemption on part I of the vehicle registration document
  • and will also note the tax concession on the supplement accompanying your disability card.

If you lose your entitlement to the tax concession, these marks will be deleted.

If you are registering a new vehicle, apply to the licensing authority directly for the tax concession. You will then no longer need to issue a direct debit mandate for vehicle tax. This applies only to tax exemptions valid indefinitely. You must convince or prove to the licensing authority that you satisfy the conditions.

Procedure

You must request the tax concession in writing from the competent authority. You can also obtain the application form for tax concessions for severely disabled people from the licensing authority. You are advised to apply in person, as you will have to submit original documents.

The competent authority will note

  • the tax concession or exemption on part I of the vehicle registration document
  • and will also note the tax concession on the supplement accompanying your disability card.

If you lose your entitlement to the tax concession, these marks will be deleted.

If you are registering a new vehicle, apply to the licensing authority directly for the tax concession. You will then no longer need to issue a direct debit mandate for vehicle tax. This applies only to tax exemptions valid indefinitely. You must convince or prove to the licensing authority that you satisfy the conditions.

Required documents

  • disability card
  • after registration: vehicle registration document part I
  • for vehicle tax concessions also: the supplement to your disability card

You must submit the original documents.

N.B. In order to obtain a vehicle tax concession, your disability card must have an orange overprint entitling you to free public transport. No token may be attached to the supplement to your disability card.

Miscellaneous

If you wish to use the vehicle temporarily or permanently for another purpose than that intended, you must notify the competent authority immediately. They will determine the vehicle tax for the period in which the vehicle is to be used for the other purpose, the minimum period being one month.

The same applies if you no longer meet the requirements for tax concessions or tax exemption.

You can find more information about vehicle registration in the section on Daily Living - “Vehicles".

Release note

The German original version of this text was drafted in close cooperation with the relevant departments. The Finanz- und Wirtschaftsministerium, represented by the Oberfinanzdirektion Karlsruhe, released it on 01.09.2014.