The state revenue authorities will continue to administer motor vehicle tax only until 30 June 2014. From 1 July 2014, the customs administration will be responsible for the assessment, levy and enforcement of motor vehicle tax. The data for approximately 58 million vehicles will therefore be transferred in stages, starting in the first quarter of 2014, to a new automated system operated by the customs administration. It is important to note that your existing tax number will remain valid as a reference for any queries or correspondence, and the customs administration will initially assign new tax numbers for internal purposes only. Vehicle registrations, re-registrations, changes of keeper and deregistrations must continue to be carried out at the vehicle registration authorities. Questions concerning motor vehicle tax for periods up to 2014 should still be directed to the competent tax office. From the beginning of 2014, additional information will be available on the customs administration's website. Source: Zoll online
Frequently asked questions
Frequently asked questions
Who has been responsible for the motor vehicle tax since 1 July 2014?
Since 1 July 2014, the customs administration, through its main customs offices (Hauptzollämter), has been responsible for the assessment, collection and enforcement of the motor vehicle tax (Kfz-Steuer). Previously, this task was carried out by the state tax authorities (Finanzämter). The transfer of responsibility took place gradually during the course of 2014.
Does the existing motor vehicle tax number remain valid after the transfer to the customs administration?
Yes, the existing tax number remains in place as a reference for queries and correspondence. While the customs administration does issue new tax numbers, these are initially used for internal purposes only. For taxpayers, the external identifier therefore does not change.
Where are vehicle registrations, re-registrations, and changes of ownership processed after the reform?
Vehicle registrations, re-registrations, changes of ownership, and decommissioning continue to be handled by the local vehicle registration authorities (Zulassungsbehörden). This function is not affected by the restructuring of motor vehicle tax administration. Only the tax-related processing has been transferred to the customs administration (Zollverwaltung).
Who handles questions about motor vehicle tax for periods up to 2014?
Questions regarding motor vehicle tax for periods up to and including 30 June 2014 must still be directed to the previously competent tax office (Finanzamt). Only for periods from 1 July 2014 onwards is the customs administration (Zollverwaltung) the point of contact. Jurisdiction therefore depends on the tax period concerned.
How many vehicle records were transferred during the reform?
As part of the administrative reform, data on approximately 58 million vehicles was migrated in stages, starting in the first quarter of 2014, into the new automated system of the customs administration. This provided the technical basis for the transfer of motor vehicle tax administration on 01/07/2014.