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Apply for a Motor Vehicle Tax Exemption for People with Severe Disabilities

If a motor vehicle has been registered in your name as a private individual, you are generally required to pay taxes on that vehicle starting on the date of registration. If you have a severe disability and are the owner of a motor vehicle registered in your name, you may, under certain conditions, be eligible for a motor vehicle tax relief in the form of a full tax exemption or a tax reduction.

The type of tax relief depends on which codes are listed on your severe disability certificate.

If you are granted a tax exemption, you do not have to pay motor vehicle tax. You are eligible for a full tax exemption if your severe disability certificate contains at least one of the following codes:

  • H = Inability to perform activities of daily living
  • Bl = Blindness or severe visual impairment
  • aG = Severe mobility impairment

If, as a person with a severe disability, you were already exempt from motor vehicle tax as of May 31, 1979, you may also be eligible for a tax exemption if your severe disability card contains the following codes:

  • War-injured (persons with severe war injuries under the Federal Pension Act)
  • VB = Entitlement to benefits (severely disabled former soldiers of the Bundeswehr, persons performing civilian service, or political prisoners of the former GDR)
  • EB = Entitlement to compensation (victims of Nazi persecution)

If you qualify for a tax reduction, you must pay half of the standard motor vehicle tax. You are eligible for a 50 percent tax reduction if

  • your disability ID card has an orange background and includes at least one of the following codes:
    • G = Walking disability
    • Gl = Deafness
  • you have waived your right to free transportation on public transit. Therefore, the supplementary sheet for your severe disability ID card must not contain a corresponding stamp.

If you are a minor and have a severe disability, the motor vehicle must be registered in your name.

If, as a person with a severe disability, you do not drive your vehicle yourself, the trips must be for the purpose of getting around or managing your household.

If you use your vehicle temporarily or permanently for other purposes, you must immediately notify the responsible main customs office of this so-called “non-intended use.”

The tax exemption is suspended for the duration of the non-intended use, but for at least 1 month.

An example of non-intended use is when a vehicle eligible for the tax benefit

  • is used to transport goods, excluding carry-on luggage,
  • is used to transport passengers for a fee, except for occasional rides, or
  • other passengers on trips not related to the mobility of the severely disabled person or the management of their household.

  • Motor Vehicle Tax Reduction
  • Persons with severe disabilities may pay less or no motor vehicle tax under certain conditions
  • To receive a motor vehicle tax benefit in the form of a full tax exemption or a 50 percent tax reduction, an application must be submitted
  • The amount of the relief depends on the classification code on the severe disability ID card
  • The tax relief is available only to the severely disabled person themselves
  • Any use of the vehicle for purposes other than those specified must be reported
  • Information provided by: Central Motor Vehicle Tax Information Office of the General Customs Directorate (GZD)
  • Application:
    • Online application via the Customs Portal,
    • Submit the application directly when registering the vehicle,
    • Submit a written application at a later date to the responsible main customs office,
    • Submit an application at the nearest contact point (motor vehicle tax);
  • Responsible authority: the locally competent main customs office

  • A copy of the front and back of your valid disability ID card,
  • If submitting a written application, use Application Form 3809, “Application for a Tax Reduction for Severely Disabled Persons under Section 3a of the Motor Vehicle Tax Act”

For a 50 percent tax reduction, additionally:

  • A copy of the supplementary sheet for your disability ID card without a validation stamp

If another person is acting on your behalf, that person must have a valid power of attorney from you.

Requirements for a full tax exemption:

  • Your severe disability ID card must include at least one of the following designations:
    • H = Inability to perform activities of daily living
    • Bl = Blindness or severe visual impairment
    • aG = Severe difficulty walking
  • You were already exempt from motor vehicle tax on or before May 31, 1971, and your severe disability card contains one of the following designations:
    • War-injured (persons severely injured in war under the Federal Pension Act)
    • VB = Entitlement to benefits (severely disabled former soldiers of the Bundeswehr, persons performing civilian service, or political prisoners of the former GDR)
    • EB = Entitlement to compensation (victims of Nazi persecution).

Requirement for a 50 percent tax reduction:

  • Your certificate of severe disability must include at least one of the following designations:
    • G = Mobility impairment
    • Gl = Deafness
  • You waive your right to free transportation on public transit
  • The supplementary sheet for your disability ID card does not contain a corresponding sticker

Levy: free of charge
There are no costs involved.

You can apply for a tax reduction or exemption online through the Customs Portal or in writing on paper.

Submit an Application for a Motor Vehicle Tax Reduction Online

  • Go to the website www.zollportal.de
  • You must register before using the Customs Portal for the first time.
    • As a private individual, create a citizen account using your ELSTER account, ID card, or BundID.
    • As a business, create a business customer account using your ELSTER account or add a user account to an existing business customer account on the Customs Portal.
  • If you have already created an account on the customs portal, log in using ELSTER, your ID card, BundID, or Zoll-Ident.
  • Select the service “Motor Vehicle Tax”
  • Go to “Manage Tax Relief.”
  • Select “Apply for Tax Relief.”
  • Fill out the required fields.
  • Upload the supporting documents.
  • You can agree to receive the response to your application digitally via the Customs Portal.
  • Once your application has been processed, you can view the decision electronically there.

Submit a written application for a motor vehicle tax reduction:

  • You can submit the application for a motor vehicle tax reduction for people with severe disabilities either directly when registering the vehicle or at a later date at the responsible main customs office or at the nearest contact point (motor vehicle tax).

Submitting a written application to the registration authority:

  • You can fill out application form 3809, “Application for a Tax Reduction for People with Severe Disabilities pursuant to Section 3a of the Motor Vehicle Tax Act (KraftStG),” online on the customs website at www.zoll.de and submit it to the registration office already printed out and signed.
  • Alternatively, you can ask the vehicle registration office to provide you with the form when you register your vehicle, fill it out on the spot, and sign it.
  • If you are represented by a third party, that person generally needs a valid power of attorney.
  • You can submit the form, along with the required supporting documents, directly to the registration authority for forwarding to the responsible main customs office.
  • The main customs office will then review your application and you will receive a response.

Written application to the main customs office:

  • You can fill out application form 3809, “Application for a Tax Exemption for Severely Disabled Persons under Section 3a of the Motor Vehicle Tax Act (KraftStG),” on the Customs website at www.zoll.de .
  • If you are represented by a third party, a valid power of attorney must generally be submitted
  • Send your application along with the required supporting documents (as copies) by mail or fax to your local Main Customs Office, or submit the documents in person at one of the contact points (Motor Vehicle Tax) near you.
  • The main customs office will review your application and you will receive a response.

Processing time: 2 - 4 Weeks

The tax benefit remains in effect until the conditions for it are no longer met or you deregister your vehicle.

You must notify your local main customs office immediately—either online via the customs portal or in an informal written notice—if:

  • the conditions for your tax exemption no longer apply,
  • your tax-exempt vehicle is temporarily used for purposes that are not eligible for the tax exemption.

  • Appeal: Detailed information on how to file an appeal can be found in your tax assessment notice.
  • You can also file an objection online via the Customs Portal.
  • Lawsuit before the tax court, usually following the appeal process.

There are no notes or special considerations.

Redirect Service: Deep Link to the Original Portal

General Customs Directorate (GZD)

The text was automatically translated based on the German content.

Source: Serviceportal Saarland