CO2 emissions from passenger vehicles

CO2 Emissionen durch Personenkraftwagen

Draft Seventh Act amending the Motor Vehicle Tax Act

Entwurf eines Siebten Gesetzes zur Änderung des Kraftfahrzeugsteuergesetzes

- Introduction of a uniformly graded CO2 component to the motor vehicle
tax scale for passenger vehicles registered for the first time from
1 January 2021 with exponentially progressive rates of taxation based on
the CO2 test values under traffic law and temporary privileges for
particularly low-emission motor vehicles,

- Extension of the initial registration period for granting the
temporary tax exemption for purely electric vehicles until the end of
2025 and limitation of the duration of the tax exemption until
31 December 2030 at the latest,

- Waiving the mandatory submission of a direct debit authorisation
on the registration of purely electric vehicles during the tax exemption
period,

- Repeal of the special arrangement of § 18(12) of the Motor Vehicle Tax Act,

- Repeal of the motor vehicle tax provisions, which, due to the
case-law of the Court of Justice of the European Union of 18 June 2019
(C-591/17) on the incompatibility of the infrastructure use charge for
[MA1]passenger vehicles and motor homes with EU law, have not entered
into force and can no longer enter into force.