Germany
Germany
Foreign and national vehicles
Kilometre charge (Lkw-Maut)
0.181 to 0.354 € per km (depending on emission class, weight and number of axles)
Toll rates for trucks subject to toll from January 1, 2023
Additional information
Tunnel and bridge tolls
Warnow Tunnel: 11.44 to 19.40 € (depending on season, number of axles and payment method)
Herrentunnel: 8.3 to 16 € or 3.7/6.8 € plus monthly fee (depending on height, number of axles 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 traffic, with a total permissible weight under traffic law of more than 3.5 tonnes which are registered in another EU Member State and fall within the scope of the Eurovignette Directive (Directive 1999/64/EC).
The tax is calculated on a daily basis, for each (partial or full) calendar day which the vehicle is located in Germany, staggered according to its weight.
Note: the legal basis for the tax is the 2002 Motor Vehicle tax Act (Federal Law Gazette 2002 I p. 3818) last amended by Article 1 of the Act of 16 October 2021 (Federal Law Gazette 2021 I p. 2184) and the 2017 Motor Vehicle Tax Implementing Ordinance (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 2002 I p. 3818) last amended by Article 1 of the Act of 16 October 2021 (Federal Law Gazette 2021 I p. 2184) and the 2017 Motor Vehicle Tax Implementing Ordinance (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.
Related documents
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