How long does the tax exemption for electric cars apply?
The tax exemption for electric cars has been in effect for ten years since 2011 – initially it was limited until December 31, 2020. So anyone who bought an e-car in 2016 had to expect to pay taxes again from 2021. This did not happen because the federal government decided in 2020 to extend the deadline by a decade. It will now apply to cars with initial registration for ten years until the end of 2025. However, it is valid until December 31, 2030 – if the government does not extend this deadline again.
Does the vehicle tax exemption also apply to plug-in hybrids (PHEVs)?
No, the exemption does not apply to plug-in hybrids, nor to electric vehicles with a combustion engine that recharges the battery (“range extender”). In the case of plug-in hybrids, the tax is then calculated – as is usual with combustion engines – from engine capacity and CO2 emissions. Fuel cell cars, on the other hand, are also subject to the tax exemption.
How expensive will the vehicle tax be after the exemption has expired?
After the exemption has expired, the vehicle tax is calculated in accordance with Section 9 (3) of the Vehicle Tax Act. The basis for calculation is the permissible total weight of the vehicle. For each commenced 200 kilograms of total weight up to 2000 kg, 11.25 euros are due, from 2000 to 3000 kilograms 12.02 euros. From 3000 to 3500 kilograms it is 12.78 euros. At the end of the day, there is a 50 percent discount on this amount, according to the law.
Would you like an example? A Mitsubishi EV has a gross vehicle weight of 1450 kilograms. That is less than 2000 kilograms, so the following applies: 8 x 11.25 = 90 euros. The whole thing is now divided by two. So the Japanese cost 45 euros a year in tax.
Do I have to apply for the exemption myself?
No. From the data transmitted when the vehicle is registered, the competent authority independently determines how much tax is due.
Does the tax exemption also apply to used e-cars?
The tax exemption also applies to the purchase of a used electric car. Anyone who buys a tax-exempt electric car can enjoy it until the end of the tax exemption – the tax exemption is passed on to the purchaser of the car.
What about burners converted to electric?
Vehicles converted from combustion to electric (such as this Porsche 911) can also be exempt from tax for a maximum of ten years since 2016. The discount then begins on the day of the upgrade. Of course, a general operating permit must have been issued beforehand.