Overview of the tax rates

1) With a cubic capacity of more than 2,000 cm, the key number is valid without restriction as proof,
if this was allocated before 26 July 1995.

2) In the case of a cubic capacity of 1,400 to 2,000 cm, proof must also be provided in the form of a manufacturer's certificate that one of the requirements specified in the Annex to Section 40c (1) of the Federal Immission Control Act (BImSchG) under No. 2.2.1 (Annex XXIII StVZO), No. 2.2.2 (Annex III A Directive 70/220/EEC) or No. 2.2.4 (Directive 91/441/EEC) is fulfilled.

3) Motor vehicles with petrol engines must be proven to have been equipped with a catalytic converter and regulated mixture preparation (GKAT) before 26 July 1995. Proof is deemed to have been provided if "petrol/gasoline catalytic converter" and the key number "51" are entered in the vehicle registration document under item 5 - "Type of drive - petrol/gasoline catalytic converter". A corresponding entry under item 33 is equivalent.

4) Applies only to motor vehicles first registered before 1 October 1986 and recognised as conditionally low-emission A before 1 January 1988.

The new motor vehicle tax law has not yet been passed.
Diesel soot filters will be subsidised. According to a compromise proposal between Finance Minister Hans Eichel and Environment Minister Trittin, the tax incentives are to be as follows:
Anyone who buys a new vehicle with the new filter technology by 2007 will save €350, according to the federal government. If old vehicles are retrofitted, €250 will be reimbursed. To qualify for the subsidy, the value of 5 mg of soot particles per kilometre driven must be adhered to, as stipulated by the EU.