Requirements for motor vehicle tax exemption for ambulance transports

The Federal Fiscal Court has further specified the requirements for exemption from motor vehicle tax in two rulings.

In two cases, the Federal Fiscal Court has clarified when the conditions for exemption from motor vehicle tax are met for a vehicle used to transport patients. Accordingly, tax-exempt transport of patients does not require professional care during the journey. If the transport is based on a medical prescription, then it is proven that the transport of a sick person is carried out in connection with medical treatment. In contrast, the connection between the transport of a sick person and his or her medical treatment, which is required for tax exemption, does not exist if persons are transported to a day care center.