Extended tax exemption for electric cars

The tax exemption for purely electric cars has been extended by five years until the end of 2035. Owners of electric vehicles registered before 2026 will therefore receive a new tax assessment.

The tax exemption for purely electric cars under Section 3d of the Motor Vehicle Tax Act has been extended by five years. This will be automatically applied by the main customs offices responsible for vehicle tax – no application for extension is required, as the [relevant authority/organization] points out. General Directorate of Customs (GZD) out.  

For purely electric vehicles registered since January 1, 2026, the extended tax exemption is already being applied. For electric cars registered before that date, the first amended tax assessments were sent out at the end of February. 

Due to the high number of vehicles affected, up to two million, the notices will be sent out gradually throughout 2026, according to the GZD.

The key changes in detail:

Extension of the time limit for the tax exemption for existing vehicles:

The tax exemption for purely electric vehicles first registered or converted by the end of 2025 will be extended. It will now be granted until a maximum of December 31, 2035 (instead of the previous December 31, 2030).

Owners of electric cars will therefore benefit for a full ten years and will automatically receive an amended tax assessment. 

Extension of the period for initial registrations and retrofits:

Previously, the tax exemption for purely electric vehicles was limited to vehicles that were first registered or completely converted to electric drive by December 31, 2025. This deadline has now been extended to December 31, 2030.

This means that even for purely electric vehicles that are first registered or re-registered after a change of ownership since January 1, 2026, the extended tax exemption will be automatically taken into account according to the remaining period until the exemption expires.

Source: GZD

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