Brief information: Reduction of tax rates for motor vehicle tax
As reported in the January issue, a kilometer-based toll was introduced for trucks and coaches over 3.5 tons on 1 January 2004. The toll replaces the road usage charge and amounts to 13 cents (two-axle vehicles) to 27.3 cents (four-axle vehicles) per motorway or expressway kilometer, depending on the number of axles. At the same time, starting from 1 January 2004, lower tax rates apply to motor vehicle taxes.
The corresponding tax rate applies per month for each starting ton of maximum permissible total weight:
| Maximum permissible total weight of the vehicle | Tax rate |
| up to 12 tons | 5.09 euros (at least 43.60 euros) |
| up to 18 tons | 5.45 euros |
| more than 18 tons | 6.17 euros (maximum of 246.80 euros, for trailers maximum of 197.44 euros) |
Image: © rangizzz - Fotolia
The published articles are protected by copyright and are provided without warranty.
© ebit Steuerberatung GmbH | Client Information
© ebit Steuerberatung GmbH | Client Information