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Schleswig-Holstein

Exemption from vehicle tax for registered electric vehicles

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Have you purchased an all-electric vehicle or converted an existing vehicle to an all-electric vehicle? Then you can be exempt from vehicle tax for up to 10 years.

In the interests of environmental protection, the German government is promoting pure electric vehicles through tax breaks, among other things.

Pure electric vehicles

As the owner of a purely electric vehicle, you are exempt from vehicle tax for a limited period from the day of initial registration.

The following regulations then apply to you:

  • If the electric vehicle is registered for the first time in the period from May 18, 2011 to December 31, 2025, you are exempt from motor vehicle tax for up to 10 years, but no longer than until December 31, 2030.
  • After that, the vehicle tax payable will be reduced by 50 percent.
  • If the electric vehicle changes hands, the tax exemption is transferred to the new owner, provided the exemption period has not yet expired.

Purely electric vehicles within the meaning of the Motor Vehicle Tax Act are

  • Vehicles that are powered exclusively by electric motors.
  • Vehicles that are powered entirely or predominantly by mechanical or electrochemical energy storage devices such as batteries.
  • Vehicles powered entirely or predominantly by zero-emission energy converters such as hydrogen-powered fuel cells.

Retrofitted electric vehicles

The exemption from vehicle tax also applies to appropriately retrofitted electric vehicles. If all the requirements for your retrofitted electric vehicle are met, you will be exempt from vehicle tax for a period of 10 years, but until 31.12.2030 at the latest. The tax concessions for retrofitted electric vehicles apply from the date of retrofitting on which the registration authority determines that the requirements have been met.


Process flow

The following applies to newly registered all-electric vehicles:

  • You do not need to submit an application.
  • The determination as to whether your vehicle is a subsidized pure electric vehicle is made on the basis of the vehicle data transmitted by the registration authority.
  • You are exempt from motor vehicle tax from the day of initial registration.

The following applies to appropriately converted pure electric vehicles:

  • If you want to register your appropriately converted vehicle as a pure electric vehicle, this will be checked by the responsible registration authority.
  • The tax concessions apply from the day of conversion on which the registration authority determines that the requirements have been met.
Requirements
  • The vehicle must be powered exclusively by electric motors when it is first registered.
  • Retrofitted vehicles with electric drive must meet the following requirements:
    • The vehicle was originally powered by a positive-ignition or compression-ignition engine at the time of initial registration.
    • The vehicle was retrofitted appropriately to a purely electric vehicle in the period from 18.05.2016 to 31.12.2025.
    • A general operating license was issued for the vehicle parts used in the conversion.
Which documents are required?

You do not need to submit any documents.

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?
  • The first registration of your electric vehicle must have taken place between 18.05.2011 and 31.12.2025.
  • If your purely electric vehicle has been appropriately converted, the date of conversion must be between 18.05.2016 and 31.12.2025.
Legal basis
Appeal
  • Appeal
  • Detailed information on how to lodge an objection can be found in the tax assessment notice. You can also lodge an objection online in the ZollPortal. To do this, select the "Objection" section in the service overview under "General services".
  • Appeal to the tax court: This usually takes place after the objection procedure.
What else should I know?
  • The periods during which a vehicle is taken out of service have no effect on the tax exemption.
  • The periods outside the operating period specified on a seasonal license plate have no effect on the tax exemption.
  • Hybrid vehicles that have an internal combustion engine as well as an electric motor are not considered electric vehicles. This also includes electric vehicles that are equipped with an internal combustion engine as a range extender.
Author

Directorate General of Customs (GZD

)
Forwarding service: Deep link to the source portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

18.12.2023

Teaser

Have you purchased an all-electric vehicle or converted an existing vehicle to an all-electric vehicle? Then you can be exempt from vehicle tax for up to 10 years.

Process flow

The following applies to newly registered all-electric vehicles:

  • You do not need to submit an application.
  • The determination as to whether your vehicle is a subsidized pure electric vehicle is made on the basis of the vehicle data transmitted by the registration authority.
  • You are exempt from motor vehicle tax from the day of initial registration.

The following applies to appropriately converted pure electric vehicles:

  • If you want to register your appropriately converted vehicle as a pure electric vehicle, this will be checked by the responsible registration authority.
  • The tax concessions apply from the day of conversion on which the registration authority determines that the requirements have been met.

Requirements

  • The vehicle must be powered exclusively by electric motors when it is first registered.
  • Retrofitted vehicles with electric drive must meet the following requirements:
    • The vehicle was originally powered by a positive-ignition or compression-ignition engine at the time of initial registration.
    • The vehicle was retrofitted appropriately to a purely electric vehicle in the period from 18.05.2016 to 31.12.2025.
    • A general operating license was issued for the vehicle parts used in the conversion.

Which documents are required?

You do not need to submit any documents.

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

  • The first registration of your electric vehicle must have taken place between 18.05.2011 and 31.12.2025.
  • If your purely electric vehicle has been appropriately converted, the date of conversion must be between 18.05.2016 and 31.12.2025.

Legal basis

Appeal

  • Appeal
  • Detailed information on how to lodge an objection can be found in the tax assessment notice. You can also lodge an objection online in the ZollPortal. To do this, select the "Objection" section in the service overview under "General services".
  • Appeal to the tax court: This usually takes place after the objection procedure.

What else should I know?

  • The periods during which a vehicle is taken out of service have no effect on the tax exemption.
  • The periods outside the operating period specified on a seasonal license plate have no effect on the tax exemption.
  • Hybrid vehicles that have an internal combustion engine as well as an electric motor are not considered electric vehicles. This also includes electric vehicles that are equipped with an internal combustion engine as a range extender.

Author

Directorate General of Customs (GZD

)
Forwarding service: Deep link to the source portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

18.12.2023

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