Vehicle Excise Duty

The motor vehicle tax, motor vehicle tax short, comes in two different forms:

• As taxation of the registration of a motor vehicle
• As taxation of holding a motor vehicle

Both types of taxation are luxury taxes. Which of the two forms of taxation is chosen depends on the respective national law of motor vehicle taxation. In most states, both offenses are subject to the tax.

The motor vehicle tax in Germany is only levied on the holding of a motor vehicle. The approval of vehicles to road traffic licensing fees will be charged once.