Transport and Covid-19: responses and resources

Germany

Germany

Foreign and national vehicles

Kilometre charge (Lkw-Maut)

0.173 to 0.261 € per km (depending on emission class and number of axles)

Toll rates for trucks subject to toll from January 1, 2019

Additional information

HGV tolling scheme (Lkw-Maut)

Toll collect

Tunnel and bridge tolls

Warnow Tunnel: 10.56 to 17.90 € (depending on number of axles and payment method)

Herrentunnel: 7.5 to 14.5 € or 3.37/6.19 € plus monthly fee (depending on height and payment method)

Foreign vehicles

Annual tax on possession of vehicles

It must be paid for foreign vehicles which are kept for use on public roads as long as the vehicles are located in Germany. Exempt from this tax are motor vehicles and vehicle combinations that are exclusively intended and used for road haulage with a maximum permissible weight under traffic legislation of more than 3.5 tonnes which are registered in another EU Member State (Eurovignette Directive 1999/64/EC).

The tax is calculated on a per-day-basis, for each (partial or entire) calendar day which the vehicle is located in Germany, graduated on the basis of its weight

Note: the legal basis for the tax is the 2002 Motor Vehicle tax Act (Federal Law Gazette I p. 3818) last amended by Article 2 of the Act of 6 June 2017 (Federal Law Gazette 2017 I p. 2374). Tax is generally payable by the registered keeper of the motor vehicle. Tax liability begins when the vehicle is registered with the vehicle licencing authorities and ends when the vehicle is deregistered

Tax on insurance

Vehicles that are registered exclusively in a third country are subject to German insurance tax if the policy holder has his/her place of residence or head office in Germany

Note: in accordance with Article 13(b) of Directive 2019/138/EC (“Solvency II”) in conjunction with Section 1(2) of the German Insurance Tax Act (VersStG), Germany only has the right to levy taxes with regard to vehicle-related insurances for vehicles to be registered in the EU if the vehicle is registered in Germany

National vehicles

Annual tax on possession of vehicles

Cars with a gross weight of more than 3.5 t (heavy commercial motor vehicles and buses): four different emission-related schedules, graded in progressive steps of 200 kg according to maximum permissible gross weight

Motor vehicle trailers: linear schedule at 7.46 € for every 200 kg of permissible operating gross weight or fraction thereof, rising to a maximum of 373.24 €

The tax rate for a standard 40 tonnes semi-trailer combination is at the level of the minimum tax rate set out in the Eurovignette Directive (Directive 1999/62/EC)

Note: the legal basis for the tax is the 2002 Motor Vehicle tax Act (Federal Law Gazette I p. 3818) last amended by Article 2 of the Act of 6 June 2017 (Federal Law Gazette 2017 I p. 2374). Tax is generally payable by the registered keeper of the motor vehicle. Tax liability begins when the vehicle is registered with the vehicle licencing authorities and ends when the vehicle is deregistered

Additional information

Motor vehicle tax

Tax on insurance

19% of the insurance premium

Additional links

Federal Office for Freight Transport (BAG)

European Electronic Toll Service

Related documents

Law on the Collection of Route-Related Fees for the Use of Federal Motorways and Federal Roads