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BriefDiener
DE

Kfz-Zulassungsstelle (vehicle registration office)

Zwangsabmeldung (forced deregistration) due to unpaid Kfz-Steuer: what now?

What this letter means

If the Kfz-Steuer (vehicle tax) has not been paid, the Hauptzollamt (main customs office) can apply to the Zulassungsstelle (registration office) to deregister the vehicle officially (von Amts wegen). The Zulassungsstelle must follow this application. It orders the deregistration with a written decision (Bescheid), takes in the Zulassungsbescheinigung Teil I (vehicle registration certificate part I) and removes the stamp stickers from the number plates.

Usually the Zulassungsstelle first asks you to present the registration certificate and number plates or to pay the arrears. A dispute about this deregistration belongs before the Verwaltungsgericht (administrative court), not the Finanzgericht (tax court).

Also, as long as vehicle tax of 5 euros or more is unpaid, no further vehicle will be registered in your name.

What to do now

  1. 1Ask the Hauptzollamt which amount and which period this is about.
  2. 2Pay the arrears and send the proof of payment to the Hauptzollamt and to the Zulassungsstelle.
  3. 3Ask the Hauptzollamt to inform the Zulassungsstelle about the payment and to withdraw its application for deregistration.
  4. 4If you cannot pay immediately, apply to the Hauptzollamt for Stundung (deferral of payment) or Ratenzahlung (payment in instalments) and inform the Zulassungsstelle about it.
  5. 5Write to both authorities in German; the templates (Vorlagen) on this site are in German.
  6. 6If the vehicle has already been deregistered, it may no longer be driven on public roads.

How you can reply

Pay the arrears and prove it

The direct way to prevent deregistration. Keep the transfer receipt and ask whether the Zulassungsstelle has been informed.

Stundung (deferral) or instalments at the Hauptzollamt

The Hauptzollamt is responsible for payment arrangements, not the Zulassungsstelle. More on the page Vollstreckungsankündigung (enforcement notice) from the Hauptzollamt.

Widerspruch (objection) or court action (Klage) against the deregistration

This can be an option if the tax had already been paid or you are not the keeper. Which legal remedy applies is stated in the decision.

Template: Widerspruch gegen einen Bescheid (Jobcenter, Krankenkasse)

Common questions

I sold the car. Why should I still pay tax?

The tax is owed by the person for whom the vehicle is registered. As long as the buyer has not re-registered the vehicle in their name, the tax can continue to be charged to you. Ask the Zulassungsstelle whether a change of registration has been recorded, and show the Hauptzollamt the purchase contract.

Can I register the car again after a forced deregistration?

Yes, but only when there are no more vehicle tax arrears and a SEPA direct debit mandate (SEPA-Lastschriftmandat) has been provided.

Sources (German law and official pages)

  1. § 14 Abmeldung von Amts wegen (KraftStG)
  2. § 13 Nachweis der Besteuerung (KraftStG)
  3. § 7 Steuerschuldner (KraftStG)
  4. Zoll: Kraftfahrzeugsteuer, Besteuerungsverfahren
  5. § 70 Form und Frist des Widerspruchs (VwGO)
  6. § 74 Klagefrist (VwGO)

Research as of: 10 November 2026