Taxes on Imported Cars in Germany
(Importierte Fahrzeuge – Steuerliche Pflichten)
Importing a car from outside Germany (whether from within the European Union or from non-EU countries) is subject to several tax and customs obligations. Here is everything you need to know:
First: Where did the car come from?
Origin of the vehicle
Basic tax rules
From a country within the European Union
No customs duties, but other taxes may apply
From a country outside the European Union
Customs duties apply + import VAT/sales tax and registration-related taxes
1. Import VAT (Einfuhrumsatzsteuer)
Payable only if the car is new or imported from outside the European Union.
Rate: 19% of the value of the car + shipping and insurance costs
Paid to the customs office (Zoll)
A new car from within the EU?
→ You must pay VAT (19%) if the car is:
less than 6 months from the date of first registration, or
has driven less than 6,000 km
2. Customs duties (Zollgebühren)
Apply only to cars imported from non-EU countries
Rate: around 10% of the vehicle’s value
3. Annual car tax (Kfz-Steuer)
Imposed on any car registered in Germany
It depends on:
Type of fuel (petrol/diesel)
Engine size (cm³)
CO₂ emissions
It is calculated in the same way as for cars purchased in Germany (see the previous explanation).
4. Registration costs (Zulassungskosten)
Payable when the car is registered for the first time in Germany
Usually range between €30 – €80
They include:
Vehicle registration
Issuing the licence plates (Nummernschilder)
Administrative fees
5. TÜV inspection + CO₂ certificate + Certificate of Conformity (COC)
Required before registration
You may have to carry out technical modifications to the car so that it complies with German standards
Car price: €10,000
Shipping and related costs: €500
Total: €10,500
Fee type
Amount (€)
Customs duties (10%)
€1,050
Import VAT (19%)
€1,995
Registration and inspection costs
~€150
Kfz-Steuer (annual)
Depends on engine size and CO₂ emissions
Total initial charges ≈ €3,195
Tax / fee
When is it paid?
Customs + VAT (Einfuhrumsatzsteuer)
When crossing the border or when the car is cleared by customs
Kfz-Steuer
When registering the car (then payable annually)
Registration costs
Immediately upon vehicle registration
German term
Meaning
Einfuhrumsatzsteuer (EUSt)
Import value-added tax (import VAT)
Zollgebühren
Customs duties
Kfz-Steuer
Annual motor vehicle tax
Zulassungsstelle
Vehicle registration office
TÜV / DEKRA
Technical vehicle inspection agencies
COC (Certificate of Conformity)
European certificate of conformity
Important note:
If you move to Germany for permanent residence and bring your own car with you, you may qualify for customs exemptions in certain cases.
It is advisable to consult your local customs office.
The editorial team of the website makes every effort to provide accurate information based on thorough research and consultation of multiple sources. However, errors may occur or some information may be incomplete or not fully confirmed. Therefore, please treat the information in this article as an initial reference only and always contact the competent authorities to obtain definitive and legally binding information.
