Motor Vehicle Tax for Motor Caravans
The taxation of motor caravans depends on the weight and emission class of the motor caravan.
The third ``Amending Law for Motor Vehicle Tax Act`` of 21 December 2006 already enshrined in law that motor caravans of emission class S1 have been subject to a higher rate since 1 January 2010, which until then had only applied to vehicles that had not been reduced in emissions (S0).
The respective emission class primarily represents the assessment of pollutant emissions in accordance with EU exhaust regulations and is shown in the latest tax assessment notice.
| wdt_ID | Total mass | S4 | S3, S2 | S1, S0 |
|---|---|---|---|---|
| 1 | Up to 2.000 kg | 16 € | 24 € | 40 € |
| 2 | Above 2.000 kg | 10 € | 10 € | 10 € |
| 3 | Above 5.000 kg bis zu 12.000 kg | 0 € | 0 € | 15 € |
| 4 | Above 12.000 kg | 0 € | 0 € | 25 € |
The tax is calculated per 200 kilograms total mass or part there of depending on the pollutant classes S4 to S0, with S4 currently being the best for motor caravans and S0 the worst.
| wdt_ID | Total mass | S4 | S3, S2 | S1, S0 |
|---|---|---|---|---|
| 1 | 2.8 t | 200 € | 280 € | 440 € |
| 2 | 3.5 t | 240 € | 320 € | 480 € |
| 3 | 4.6 t | 290 € | 370 € | 530 € |
| 4 | 7.5 t | 440 € | 520 € | 745 € |
| 5 | upper limit | 800 € | 1.000 € | open |
For motor caravans with a total mass of 3.5 t, this means a motor vehicle tax of 240 € for classification in pollutant class S4 and 320 € for classification in pollutant class S3.
The pollutant class results from the emission key number, which is registered for each vehicle in the vehicle documents.