Vehicle Tax on Change of Ownership
How the tax liability is split
When a vehicle changes owners, the previous owner's tax liability ends on the day of deregistration or re-registration; the new owner's liability begins on the day the vehicle is registered in their name. The Hauptzollamt automatically pro-rates the calculation to the exact day.
Tax already paid in advance via SEPA direct debit but no longer applicable is generally refunded to the previous owner on a pro-rata basis.
This guide provides general information and does not replace individual tax advice. For your specific case, use our calculator or contact your Hauptzollamt.
Frequently asked questions
Do I need to notify customs myself about the change?
No, the vehicle registration office automatically informs the Hauptzollamt of the ownership change.
Is overpaid tax refunded automatically?
Yes, refunds are usually issued automatically to the account on file, without a separate application.