Germany - Policies and Legislation

By Country


The German Federal Government is pursuing the objective of a sustainable transport policy. This means that transport is to be made environment- and climate-friendly, socially responsible and, at the same time, economically efficient. The mobility we enjoy today and the way in which we shape our transport system must not be at the expense of the mobility and quality of life of our children and grandchildren.

The Federal Ministry of Transport, Building and Urban Development is promoting the Clean Energy Partnership as a lighthouse project within the National Hydrogen and Fuel Cell Technology Innovation Programme (NIP). This association of leading industrial enterprises is running one of the world’s largest demonstration projects at present, testing the system capability of hydrogen (H2) in the transport sector.


On October 25, 2012, the German parliament enacted these EV-related taxes:

  1. the tax exemption of (pure) electric vehicles licensed  before  December 31, 2015 is extended to 10 years (previously it was 5 years)
  2. this exemption is extended to all battery electric vehicle classes
  3. (pure) electric vehicles licensed between January 1,  2016 and December 31,  2020 will be granted 5 years of tax exemption.


No tax reduction or exemption is planned for other alternative powertrains or fuels such as hybrid electric, biofuels, or bivalent natural gas vehicles. They are treated for tax purposes similarly to conventional internal combustion engine powertrains.