Buying a motorcycle that has not been taxed.
July 1, 2010 | 20,00 EUR | answered by Michael Herrmann
Hello.
I have been offered a motorcycle for purchase, which was acquired by its owner in Germany, however, it was bought without VAT due to the owner's status as a NATO member.
The motorcycle is about a year old and has approximately 7000 km.
As a German citizen, and therefore subject to taxes, can I buy this vehicle and do I need to pay any taxes, or how much are the duties due?
The vehicle is in a condition appropriate for its age and is accident-free. It is being sold because the owner is returning to their home country and does not want to take the vehicle with them, hence the (very good for me) selling price is around 45% of the original price.
Thank you.
Dear questioner,
First of all, thank you for your inquiry, which I would be happy to answer based on the information provided and considering your involvement in a first consultation. The response is based on the description of the situation. Missing or incorrect information about the actual circumstances can affect the legal outcome.
The VAT exemptions for NATO personnel are governed by Article 67 (3) of the Supplementary Agreement to the NATO Status of Forces Agreement (NATO-SOFA). According to this, the acquisition by a NATO member is tax-exempt. In the event of a sale to a so-called unauthorized person (non-NATO member), a subsequent customs declaration is carried out.
The BMF letter of 22.12.2004 states the following regarding the application of the regulations:
The transfer or sale of goods used for specific military purposes to an unauthorized person is possible if the armed forces have issued a sale permit and the goods are cleared for unconditional free circulation in accordance with § 4 of the 1962 Troop Customs Act, with duties levied at the competent customs office. The member of the armed forces and the unauthorized person are jointly and severally liable for duties.
Therefore, you should inquire about the customs value before making a purchase and agree with the buyer on who will bear the costs.
I hope that this information has provided you with an initial overview of the situation in the context of your involvement and remain
Yours sincerely,
Michael Herrmann
Diploma in Financial Management (FH)
Tax advisor
