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Bundestag Extends EV Motor Vehicle Tax Exemption Until End of 2035

Cars first registered by 31 December 2030 qualify for up to ten years of relief, capped on 31 December 2035.

Overview

  • Lawmakers approved the extension on 4 December with broad coalition backing, while the AfD was the only parliamentary group to vote against it.
  • The coalition projects roughly €1 billion in foregone revenue from the longer tax break.
  • Because the relief ends on 31 December 2035, a vehicle first registered on 31 December 2030 would receive five years of exemption, creating a timing incentive for earlier registration.
  • The government plans to reintroduce purchase incentives for private buyers, with reports that plug-in hybrids could be included, prompting pushback from environmental groups and support from industry associations.
  • Berlin also intends to seek EU-level flexibility on the 2035 combustion-engine restrictions, a move welcomed by automakers that argue for transitional powertrains.