Which vehicles the NoVA exemption covers
Motor vehicles with a CO2 emission value of 0 g/km because of their drive are exempt from the NoVA. Hybrids driven by a combustion engine are not.
Which vehicles are exempt
Operations concerning motor vehicles that have a CO2 emission value of 0 g/km because of their drive, in particular electric or hydrogen, are exempt from the NoVA under section 3 (1) Z 1 of the Normverbrauchsabgabegesetz 1991.
Passenger and combination cars of class M1 are motor vehicles in the sense of the NoVA Act.
Which vehicles are not exempt
According to the Federal Ministry of Finance, hybrid vehicles that are driven both electrically and by another fuel source, a combustion engine, are not exempt.
Find out where you stand
The check runs against the real eligibility rules and tells you what you would receive.