Oldtimer tax calculator for Germany
The classic car tax for all vehicles is 191.73 € per year. The Tax for motorcycles is 46.02 € per year. Since October 1, 2017, seasonal license plates are also issued for classic vehicle registrations.
Essential facts about the classic car tax in Germany
- Vintage cars are motor vehicles that were first registered at least 30 years ago. However, there are other criteria for classification as a classic car.
- The flat-rate motor vehicle tax for vintage cars is 191.73 € per year, for vintage motorcycles 46.02 €.
- Vintage cars carry an H-plate, which is used to identify historic vehicles. Whether this license plate is lent to a vehicle is clarified by an expert during the general inspection.
- There is a red changing license plate for those classic cars that are only driven to trade fairs, classic car meetings and to the workshop. This can be used for several classic cars.
- Self-employed persons can apply for recognition of a classic car as a company car and claim it for tax purposes accordingly.
- But there are some more discounts for classic cars. For example, unlike older used cars with high pollutant emissions, they are allowed to drive through the low emission zones of the cities without an environmental sticker.
Precise definition of the classic car
What exactly a classic car is, is defined by § 2 No. 22 FZV (regulation on the admission of vehicles to road traffic):
- The vehicle was first registered at least 30 years ago.
- It corresponds as far as possible to its original condition.
- The condition is worth preserving. Therefore the car belongs to the “motor vehicle technical cultural asset”.
Those cars that are just under 30 years old (often 15 to 25 years) are so-called youngtimers. Some insurers grant a certain discount for them. There is also a difference in terms of taxation: the motor vehicle tax does not yet include a share for carbon dioxide emissions. It is calculated according to the old system in force before 2009.
What is the red classic car license plate for?
This license plate can be used by collectors who own several classic cars and only drive one of them at a time. The license plate, which is optionally attached to the driven classic car, also only costs the tax for one classic car. However, a red license plate may only be used if the vehicle is driven to a historical event, to a vintage car fair or to a workshop.
The classic car as a tax-privileged company car
Tradespeople and freelancers can use the classic car as a company car and thus claim it for tax purposes. The pecuniary advantage for private use is taxed, whereby the taxpayers usually use the 1 percent rule. Under this rule, the basis of calculation is the gross new price, which in the case of classic cars is significantly lower than the price of a comparable new vehicle. For this reason, the owners pay much less tax.
In individual judgements, the use of a classic car as a company car was prohibited. Thus, justifying the advantage of using a classic car when filing the company car application at the tax office is essential. It may be that keeping a logbook is a more suitable method of accounting to the tax office. The maintenance and repair costs should also remain within reasonable limits. Otherwise, the tax office will argue that the enthusiast will have his hobby paid for by the tax authorities.