responsibility finder
Schleswig-Holstein

Apply for a vehicle tax concession for severely disabled persons

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If you are the owner of a motor vehicle as a person with a severe disability, you may have to pay less or no motor vehicle tax under certain conditions. To do this, apply for a vehicle tax concession.

If a motor vehicle (motor vehicle) has been registered for you as a private individual, you generally have to pay tax on this vehicle from the day of registration. If you are severely disabled and the owner of a motor vehicle registered in your name, you can, under certain conditions, receive a motor vehicle tax concession in the form of a full tax exemption or a tax reduction.

The type of tax concession depends on which characteristics are contained in your severely disabled person's pass.

If you are exempt from tax, you do not have to pay any vehicle tax.

You receive full tax exemption if your severely disabled person's pass contains at least one of the following characteristics:

  • H = helplessness in the performance of daily activities
  • Bl = blindness or severe visual impairment
  • aG = exceptional walking disability

If, as a person with a severe disability, you were already exempt from motor vehicle tax on May 31, 1979, you can also receive a tax exemption if your severely disabled person's pass contains the following characteristics:

  • War-disabled (severely war-disabled person according to the Federal Pension Act)
  • VB = entitlement to benefits (severely disabled former soldiers of the German Armed Forces, those doing civilian service or political prisoners of the former GDR)
  • EB = Entitlement to compensation (victims of National Socialist persecution).

In the case of a tax reduction, you must pay half of the normal vehicle tax.

You will receive a tax reduction of 50 percent if

  • Your severely disabled person's pass is printed with an orange area and contains at least one of the following characteristics:
    • G = walking disability
    • Gl = deafness
  • you have waived your right to free transportation on public transport. Your supplementary sheet to the severely disabled person's pass must therefore not contain a corresponding token.

If you are still a minor and have a severe disability, the vehicle must be registered for you.

If you are severely disabled and do not drive your vehicle yourself, the journeys must be for the purpose of transportation or household management.

If you use your motor vehicle temporarily or permanently for other purposes, you must notify the relevant main customs office immediately of this so-called non-purpose use.

The tax concession does not apply for the duration of the improper use, but for at least 1 month.

Use for a purpose other than that for which it was intended is deemed to have occurred, for example, if a tax-privileged motor vehicle is used

  • for the transportation of goods, with the exception of hand luggage,
  • for the transportation of persons for a fee, with the exception of occasional co-carriage, or
  • is used by other persons for journeys that are not related to the transportation of the severely disabled person or their household.

Process flow

You can apply for a tax reduction or tax exemption online via the customs portal or in writing in paper form.

Apply for a motor vehicle tax reduction online:

  • Open the website www.zoll-portal.de and register with your ELSTER account, via the online function of your ID card or via BundID.
  • Please note that registration with your ID card or BundID is only available to citizens.
  • Log in and select the "Vehicle tax" service.
  • Go to "Manage tax concessions".
  • Select "Apply for tax relief".
  • Fill in the required fields.
  • Upload the supporting documents.
  • You can agree to receive the response to your application digitally via the customs portal.
  • You can retrieve the decision on your application electronically once it has been processed.

Submit your application for vehicle tax relief in writing:

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

Written application to the registration authority:

  • You can complete application form 3809 "Application for tax relief for severely disabled persons in accordance with Section 3a of the German Motor Vehicle Tax Act (Kraftfahrzeugsteuergesetz - KraftStG)" online on the customs website at www.zoll.de and present it to the registration office already printed out and signed.
  • Alternatively, you can ask the registration office to give you the form when you register your vehicle, fill it out on site and sign it.
  • If you are represented by a third party, this person always requires a valid power of attorney.
  • You can submit the form together with the required proof directly to the registration authority for forwarding to the responsible main customs office.
  • The main customs office will then check your application and you will receive feedback.

Written application to the main customs office:

  • You can fill out, print out and sign application form 3809 "Application for tax relief for severely disabled persons in accordance with Section 3a of the German Motor Vehicle Tax Act (Kraftfahrzeugsteuergesetz, KraftStG)" online on the customs website at www.zoll.de.
  • If you are represented by a third person, an effective power of attorney must always be submitted.
  • Send your application together with the required proof (as a copy) by post, fax or e-mail to your local main customs office or hand in the documents at one of the contact points (motor vehicle tax) in your area.
  • You can also scan the completed and signed application and send it by De-Mail to your main customs office with the necessary supporting documents.
  • The main customs office will check your application and you will receive feedback.
Requirements

Requirements for full tax exemption:

  • Your severely disabled person's pass must contain at least one of the following characteristics:
    • H = helplessness in the performance of daily activities
    • Bl = blindness or severe visual impairment
    • aG = exceptional walking disability
  • You were already exempted from motor vehicle tax on or before 31.05.1971 and one of the following characteristics is shown on your severely disabled person's pass:
    • War-disabled (severely war-disabled persons according to the Federal Pension Act)
    • VB = entitlement to benefits (severely disabled former soldiers of the German Armed Forces, those doing civilian service or political prisoners of the former GDR)
    • EB = Entitlement to compensation (victims of National Socialist persecution)

Prerequisite for a 50 percent tax reduction:

  • Your severely disabled person's pass must contain at least one of the following characteristics:
    • G = walking disability
    • Gl = deafness
  • You waive your right to free transportation on public transport and
  • Your supplementary sheet to the severely disabled person's pass does not contain a corresponding token
Which documents are required?
  • Copy of the front and back of your valid severely disabled person's ID card,
  • When applying in writing, use application form 3809 "Application for tax relief for severely disabled persons according to § 3a of the Motor Vehicle Tax Act".

For an additional 50 percent tax reduction:

  • Copy of the supplementary sheet to your severely disabled person's ID card without a token

If another person represents you, this person requires a valid power of attorney from you.

What deadlines do I have to pay attention to?

The tax concession applies until the conditions for it cease to apply or you deregister your vehicle.

You must notify your competent main customs office immediately online in the customs portal or informally in writing if

  • the conditions for your tax concession cease to apply,
  • your tax-privileged motor vehicle is temporarily used for purposes that are not tax-privileged.
Legal basis
Appeal
  • Objection: You will find detailed information on how to lodge an objection in your tax assessment notice.
  • You can also lodge an objection online in the customs portal.
  • Legal action before the tax court, usually after the objection procedure.
What else should I know?

There are no indications or special features.

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

22.04.2024

Teaser

If you are the owner of a motor vehicle as a person with a severe disability, you may have to pay less or no motor vehicle tax under certain conditions. To do this, apply for a vehicle tax concession.

Process flow

You can apply for a tax reduction or tax exemption online via the customs portal or in writing in paper form.

Apply for a motor vehicle tax reduction online:

  • Open the website www.zoll-portal.de and register with your ELSTER account, via the online function of your ID card or via BundID.
  • Please note that registration with your ID card or BundID is only available to citizens.
  • Log in and select the "Vehicle tax" service.
  • Go to "Manage tax concessions".
  • Select "Apply for tax relief".
  • Fill in the required fields.
  • Upload the supporting documents.
  • You can agree to receive the response to your application digitally via the customs portal.
  • You can retrieve the decision on your application electronically once it has been processed.

Submit your application for vehicle tax relief in writing:

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

Written application to the registration authority:

  • You can complete application form 3809 "Application for tax relief for severely disabled persons in accordance with Section 3a of the German Motor Vehicle Tax Act (Kraftfahrzeugsteuergesetz - KraftStG)" online on the customs website at www.zoll.de and present it to the registration office already printed out and signed.
  • Alternatively, you can ask the registration office to give you the form when you register your vehicle, fill it out on site and sign it.
  • If you are represented by a third party, this person always requires a valid power of attorney.
  • You can submit the form together with the required proof directly to the registration authority for forwarding to the responsible main customs office.
  • The main customs office will then check your application and you will receive feedback.

Written application to the main customs office:

  • You can fill out, print out and sign application form 3809 "Application for tax relief for severely disabled persons in accordance with Section 3a of the German Motor Vehicle Tax Act (Kraftfahrzeugsteuergesetz, KraftStG)" online on the customs website at www.zoll.de.
  • If you are represented by a third person, an effective power of attorney must always be submitted.
  • Send your application together with the required proof (as a copy) by post, fax or e-mail to your local main customs office or hand in the documents at one of the contact points (motor vehicle tax) in your area.
  • You can also scan the completed and signed application and send it by De-Mail to your main customs office with the necessary supporting documents.
  • The main customs office will check your application and you will receive feedback.

Requirements

Requirements for full tax exemption:

  • Your severely disabled person's pass must contain at least one of the following characteristics:
    • H = helplessness in the performance of daily activities
    • Bl = blindness or severe visual impairment
    • aG = exceptional walking disability
  • You were already exempted from motor vehicle tax on or before 31.05.1971 and one of the following characteristics is shown on your severely disabled person's pass:
    • War-disabled (severely war-disabled persons according to the Federal Pension Act)
    • VB = entitlement to benefits (severely disabled former soldiers of the German Armed Forces, those doing civilian service or political prisoners of the former GDR)
    • EB = Entitlement to compensation (victims of National Socialist persecution)

Prerequisite for a 50 percent tax reduction:

  • Your severely disabled person's pass must contain at least one of the following characteristics:
    • G = walking disability
    • Gl = deafness
  • You waive your right to free transportation on public transport and
  • Your supplementary sheet to the severely disabled person's pass does not contain a corresponding token

Which documents are required?

  • Copy of the front and back of your valid severely disabled person's ID card,
  • When applying in writing, use application form 3809 "Application for tax relief for severely disabled persons according to § 3a of the Motor Vehicle Tax Act".

For an additional 50 percent tax reduction:

  • Copy of the supplementary sheet to your severely disabled person's ID card without a token

If another person represents you, this person requires a valid power of attorney from you.

What deadlines do I have to pay attention to?

The tax concession applies until the conditions for it cease to apply or you deregister your vehicle.

You must notify your competent main customs office immediately online in the customs portal or informally in writing if

  • the conditions for your tax concession cease to apply,
  • your tax-privileged motor vehicle is temporarily used for purposes that are not tax-privileged.

Legal basis

Appeal

  • Objection: You will find detailed information on how to lodge an objection in your tax assessment notice.
  • You can also lodge an objection online in the customs portal.
  • Legal action before the tax court, usually after the objection procedure.

What else should I know?

There are no indications or special features.

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

22.04.2024

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