When can heirs apply for vehicle tax exemption?

Survivors can have the right to apply for a retroactive motor vehicle tax exemption – but only under certain conditions. A court ruling clarifies when a refund is made.

Inherit legally follow in the footsteps of the deceased. Therefore, you can also apply for a motor vehicle tax exemption retrospectively if the deceased met the conditions for a discount during his lifetime.

“This gives heirs the opportunity to Motor vehicle tax for a person who has since died, “explains Isabel Klocke from the taxpayers’ association with a view to a judgment by the Baden-W├╝rttemberg Tax Court (file number: 13 K 1012/18).

Heir applied for motor vehicle tax refund

In the event of a dispute, a handicapped vehicle owner applied for a severely disabled ID in February 2017. In May, however, he had to deregister his car for health reasons. He died shortly thereafter. In June 2017, the district office issued a certificate that confirmed the previous vehicle owner’s 100 percent disability from February.

After his death, his heir applied for the refund of the motor vehicle tax already paid for the period between the application for the severely handicapped ID in February and the deregistration of the vehicle in May 2017, as this is to be waived for people with walking difficulties.

The responsible main customs office declined this. Because the right to tax relief is a highly personal right that cannot be passed on to the heirs, according to the authority. On the other hand, the heir brought an action and won. The Finanzgericht Baden-W├╝rttemberg confirmed that the heir was authorized to apply and that the day of the disability determined was decisive for the tax calculation.

Judgment shows: heirs have the right to remuneration

However, the judgment is not yet final, because the main customs office has Federal Finance Court Revision filed (Az .: IV R 38/19). Affected heirs can still rely on the ongoing legal proceedings and, in comparable cases, apply for the reimbursement of vehicle tax.

If the main customs office refuses, those affected can appeal and request that the proceedings be suspended. “The appeal number should absolutely mention the case number,” advises Klocke. The advantage: heirs can wait for the decision of the Federal Fiscal Court. So long your own tax case remains open.

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