EV tax exemption: the 2030 cutoff

Short answer #

Pure EVs may qualify when first registered or qualifyingly converted by 31 December 2030. Exemption can run for up to ten years but ends no later than 31 December 2035; verify the individual case.

Important variables #

• Equal holding period and mileage
• Net sale proceeds and contract cost
• Energy, maintenance and insurance
• Liquidity and finance rate

Worked example #

A first registration at the end of 2030 does not automatically mean ten tax-free years because the outer limit is the end of 2035.

Break-even: What changes the result? #

Test the main driver as a cautious, central and optimistic range. Also check whether the ranking reverses at a crossover or remains robust across the range.

Common mistakes #

• Comparing monthly payments only
• Treating resale as certain
• Omitting one-offs or mileage

Sources & assumptions

• Bundesministerium der Finanzen — Steuerbefreiung für Elektroautos (2026-08-17)
• RATIOXA — Methodology and formulas (2026-08-17)