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DE

Hauptzollamt (main customs office)

Kfz-Steuerbescheid (vehicle tax assessment) from customs: what it says and what to do

What this letter means

After a vehicle is registered, the Hauptzollamt sets the vehicle tax in a Bescheid (official decision). It shows the annual amount, the due date and the details used to calculate the tax, such as engine capacity and CO2 value.

The tax is generally due one year in advance. The tax year runs from the day of registration, not from 1 January. If the annual tax is over 500 euros, you can pay every six months, and if it is over 1,000 euros also every three months; a surcharge of 3 or 6 percent is added for this.

If you deregister the vehicle, the keeper changes or the vehicle data change, you receive a new decision. Any tax paid in excess is then offset or refunded.

What to do now

  1. 1Check the number plate, the keeper and the technical details in the decision against your Zulassungsbescheinigung Teil I (vehicle registration certificate part I).
  2. 2Check the due date and whether there is enough money in your account for the direct debit.
  3. 3If any detail is wrong, file an Einspruch (objection) within one month at the Hauptzollamt that issued the decision.
  4. 4If you are entitled to a tax reduction, for example because of a severe disability with the marker (Merkzeichen) H, Bl or aG, apply for it in writing at the Hauptzollamt and enclose a copy of your disability ID card.
  5. 5Write your reply in German. German authorities work in German, so a letter in German is the safest way to make sure your reply is understood and processed. The templates (Vorlagen) on this site are in German.

How you can reply

File an Einspruch (objection)

For vehicle tax, the Abgabenordnung (Fiscal Code) applies, just as at the Finanzamt (tax office). State the number plate, the vehicle tax number (Kraftfahrzeugsteuernummer) and the date of the decision. You can adapt the German template for an objection against a tax assessment for this.

Template: Einspruch gegen einen Steuerbescheid (Finanzamt)

Reactivate the direct debit

If a direct debit failed, reactivate the direct debit procedure through the Zoll-Portal (customs portal) or the Zentrale Auskunft Kraftfahrzeugsteuer, and transfer the unpaid amount.

Common questions

Why do I not get a new decision every year?

The vehicle tax decision remains valid until something changes. For the following years, customs usually sends neither a new decision nor a payment reminder. The tax is debited on the due date.

Can I register a car without a direct debit?

Usually not. The Zulassungsstelle (vehicle registration office) may only register a taxable vehicle if there is a SEPA direct debit mandate for the vehicle tax. There are exceptions in cases of considerable hardship and for tax exempt vehicles. If you owe vehicle tax of 5 euros or more, no further vehicle will be registered in your name.

What happens if I do not pay the vehicle tax?

Säumniszuschläge (late payment surcharges) are added, and the Hauptzollamt sends reminders and enforces the debt. It can also ask the Zulassungsstelle to deregister the vehicle officially. More on this under deregistration because of vehicle tax arrears.

Sources (German law and official pages)

  1. Zoll: Übernahme der Kraftfahrzeugsteuer durch die Zollverwaltung
  2. Zoll: Kraftfahrzeugsteuer, Besteuerungsverfahren
  3. Zoll: Kraftfahrzeugsteuer, Fälligkeit und Zahlung
  4. § 11 Entrichtungszeiträume (KraftStG)
  5. § 13 Nachweis der Besteuerung (KraftStG)
  6. § 14 Abmeldung von Amts wegen (KraftStG)
  7. § 3a Vergünstigungen für schwerbehinderte Personen (KraftStG)
  8. § 355 Einspruchsfrist (AO)
  9. § 122 Bekanntgabe des Verwaltungsakts (AO)
  10. § 240 Säumniszuschläge (AO)

Research as of: 10 November 2026