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Vehicle tax liability and tax period

Tax liability

The taxpayer is the recorded holder or owner of the car. If the register contains both an owner and a holder, it is the holder who is the primary taxpayer. The tax liability can also be determined based on a notification of transfer submitted to the register.

Transfer of tax liability

It is possible to transfer the tax liability from the car’s first holder to its first owner. This transfer is applied for in writing by the car’s owner and comes into force no earlier than the following tax period.

The easiest way to apply for a transfer of tax liability is to use the online service .

Tax period

The tax period for vehicle tax is 12 months, and a new period always begins automatically when the previous one ends. The tax period is interrupted when the car is sold onwards, decommissioned, or permanently deregistered. Similarly, a new tax period begins when, for example, a car is registered or commissioned for road use.

You have to pay vehicle tax for the period when you are the vehicle owner or holder. Please note that for short tax periods the minimum vehicle tax charge is 10 €.

For example, when carrying out a car sale, the seller is still liable for the vehicle tax for the date of sale, while the buyer is liable from the following day onwards. If the case involves a first-time registration or re-registration of a vehicle, the buyer is liable to pay the tax immediately from the date of registration.

Do not pay the tax directly with the seller’s tax bill

Do not pay the tax directly with the seller’s tax bill when you buy a used car. When you register the car in your name, you will receive a new tax bill. Check the car’s tax details before purchasing it. Overdue vehicle tax will incur a prohibition of use.