Bringing your car with you can save money if you use the relief for relocation goods (Übersiedlungsgut). However, there are rules on how long you must have owned it, and the vehicle has to pass Germany's strict inspection.

Conditions for importing without duty or VAT

The car is exempt from 10% customs duty and 19% import VAT if three conditions are met: you lived outside the EU for at least 12 months, owned and used the car for at least six months before the move, and undertake not to sell or rent it out for 12 months after import.

The customs declaration with form 0350

At the customs office you apply for relief for relocation goods using form 0350. You present the vehicle documents, your driving licence, proof of address registration in Germany and evidence of the move, such as an employment contract or visa. Customs issues a clearance certificate (Unbedenklichkeitsbescheinigung).

Full technical inspection at TÜV or DEKRA

To register the car in Germany, you need a full technical report under Section 21 StVZO (Vollgutachten). Vehicles from outside the EU are checked against European rules on emissions, lighting and noise. The lights often need to be adapted.

Registration and German number plates

The vehicle is registered at the vehicle registration office (Kfz-Zulassungsstelle). Beforehand, you take out motor insurance and receive the seven-character eVB number. Annual vehicle tax (Kraftfahrzeugsteuer) is charged from the date of registration.

What to check

  • Check that you will have owned the car for more than six months on the date of your move.
  • Apply for form 0350 and the clearance certificate at customs.
  • Take out German motor insurance and get the eVB number.
  • Have the full inspection under Section 21 StVZO done at TÜV or DEKRA.

Example situation

A professional imports an SUV registered in her name for more than a year, receives duty relief, has the headlights converted to the European standard and gets Hesse number plates within two weeks.

Next step

Duty-free import pays off mainly for newer vehicles; for older cars, the cost of meeting TÜV standards can exceed their market value.

Official information on this topic

Checklists and examples are organisational recommendations. Requirements depend on the procedure, the city and your situation; check them with the relevant office before you act. Please discuss legal and tax questions with an authorised professional.

This article was prepared with the help of AI. The example illustrates the approach and does not describe a client case.