Kfz-Steuerermäßigung bei Schwerbehinderung beantragen
Inhalt
Begriffe im Kontext
Fachlich freigegeben am
Fachlich freigegeben durch
- § 3a Kraftfahrzeugsteuergesetz (KraftStG) – Vergünstigungen für Schwerbehinderte
- § 7 Absatz 3 Kraftfahrzeugsteuer-Durchführungsverordnung (KraftStDV) – Steuervergünstigungen
If you have a severely disabled pass that identifies you as helpless, blind or exceptionally disabled, you will be exempt from vehicle tax for exactly one vehicle registered for severely disabled persons upon application.
Otherwise, the severely disabled person's certificate reduces the motor vehicle tax by half for exactly one vehicle registered for severely disabled persons. Tax reduction is only granted as long as you waive the right to free local public transport to which you are entitled.
- Application form (see Forms & Online Services)
- Disability certificate (original)
- Registration certificate Part I (original)
- in the case of a reduction, additionally: supplement to the ID card (original)
For a reduction of half of the vehicle tax, the severely disabled person's identity card must have an orange-coloured area imprinted on it which entitles you to free transport on local public transport. No token may be affixed to the supplementary sheet to the ID card.
Reduction in motor vehicle tax
- Degree of disability (GdB) of 50 or more
- Mark of disability: G or Gl
- Registration of the motor vehicle in the name of the severely disabled person
- no use of free public transport (ÖPNV)
Exemption from motor vehicle tax:
- Degree of disability (GdB) of 50 or more
- Sign: aG, Bl or H
- Registration of the motor vehicle in the name of the severely disabled person
Notes: A tax concession can also be granted to minor children. The prerequisite for this is that the motor vehicle is registered in the name of the child.
Tip: When registering the vehicle, point out the desired exemption or reduction to the vehicle registration authority. This will be noted in the system so that you will not initially receive a motor vehicle tax notice. Submit your application to the competent main customs office without delay.
You submit your application for a reduction or exemption from vehicle tax in writing on the prescribed form (Forms & Online Services)
- Since you must submit important original documents, you should submit the application in person if possible. You can visit any customs contact office in your area for this purpose, where you will also receive information on the procedure.
- If you are unable to visit one of the contact points in person, an authorised person can deliver the application and the required documents on your behalf.
Registration
- The reduction or exemption will be noted on the Part I registration certificate. In addition, an entry will be made on the severely disabled person's identity card and the supplementary sheet.
- These entries must be deleted again when the tax concession ceases to apply.
The tax concession does not apply if the vehicle is
- is used for the carriage of goods (except hand luggage)
- used for the carriage of passengers (other than occasional passengers) for reward, or
- is used by other persons for journeys which are not connected with the mobility or household management of the disabled person.