Which vehicles are tax-exempt?
Certain motor vehicles are exempt from motor vehicle tax.
Due to the type of vehicle, certain vehicles are exempt from registration and therefore exempt from motor vehicle tax. However, they must carry a green label, which is assigned by the approval authority.
These include the following vehicles, among others:
- Trailers for animals for sport purposes (horse or dog transport)
- Trailers for sports equipment (boat or glider transport)
- Trailer working machine (e. g. compressor, asphalt cooker, screed machine)
- Self-propelled working machine (e. g. road cleaner, asphalt cooker, mobile crane) and forklifts
- Light motorcycles (but these have a black number plate)
A green number plate is assigned to the vehicles mentioned (except for light motorcycles).
Furthermore, certain vehicles may be exempted from motor vehicle tax on application, because they are used by the vehicle owner only for certain purposes and therefore usually receive a green number plate when they are registered. The following vehicles can be exempted from tax on request by the customs authorities (main customs office Hanover) (the list is not exhaustive):
- Agricultural or forestry tractors, special-purpose vehicles and their trailers, as long as they are used exclusively in agricultural or forestry holdings or for carrying out contract work on agricultural holdings
- Tractors, special-purpose vehicles and their trailers used for the transport of agricultural or forestry holdings when such transport begins on an agricultural holding
- Tractors, special-purpose vehicles and their trailers used for transporting milk
- Tractor units and caravans with a permissible load capacity of total weight of more than 3,500 kg and luggage van with a permissible load capacity of more than 3,500 kg. total weight of more than 2,500 kg in the showman's trade
- Vehicles used in combined transport Rail / road, inland waterway / road or sea / road
- Vehicles for passenger transport with eight or nine seats and buses, more than 50% of which are used in scheduled services (no green number plate!)
- Vehicles which are exclusively used for emergency medical services, ambulance transport, fire brigade service, disaster or air-raid protection or in the event of accidents, are externally identifiable for these purposes and equipped accordingly
If the conditions for tax exemption are no longer met, the tax office can determine a motor vehicle tax. From this point on, the green indicator is invalid and must be replaced with a black one.
