2023 Author: Eric Donovan | [email protected]. Last modified: 2023-05-21 15:44
Off-road vehicles are designed for passenger transport. Therefore tax advantages of other categories cannot be used.
Off-road vehicles are to be treated as a passenger vehicle for tax purposes - and not as an “other vehicle” within the meaning of the Motor Vehicle Tax Act. This has been confirmed by the Federal Fiscal Court in Munich in a new judgment that has now been published (Ref.: II R 63/07). In the case, the owner of a Toyota Landcruiser sued. She turned against the tax office's classification of her off-road vehicle as a car after reducing the total weight by around 500 kilograms.
Other classification required
The tax office levied the tax on an emissions-related basis according to engine size. However, the woman wanted to achieve taxation based on weight, as provided for in the "other vehicle within the meaning of the Motor Vehicle Tax Act" category. That would have had tax advantages for them. The federal judges ruled that the distinction between cars and "other vehicles" must be made on the basis of an "overall assessment".
For this purpose, the type of construction, equipment for passenger transport and other facilities of the vehicle should be used. Off-road vehicles are designed by the manufacturer for passenger transport and are therefore regularly taxed as passenger cars. The purpose is therefore more important than the weight. (dpa / tmn)
