The aim is to set limit values to reduce environmental pollution caused by motor vehicles. For that reason vehicle tax is used to create incentives for the manufacture and use of cars and commercial vehicles that have a less polluting effect on the environment.
Emission-related tax breaks for cars are based on whichever European exhaust gas regulation is the most stringent (Euro1 to Euro4).
Vehicle tax for passenger cars (613 KB)
(Federal Ministry of Finance, press and information dept.,
www.bundesfinanzministerium.de
)
Commercial vehicles subject to licensing are taxed according to their registered gross weight as stipulated by traffic legislation.
Vehicle tax for commercial vehicles (181 KB)
(Federal Ministry of Finance, Referat Presse und Information,
www.bundesfinanzministerium.de)
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