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As per Section 1 German Federal Trunk Road Toll Act (BFStrMG), vehicles subject to toll are defined as all domestic and foreign motor vehicles or vehicle combinations with a gross vehicle weight of 7.5 tonnes or above, which
are intended for transportation of goods (1st alternative), or
are being used for this purpose (2nd alternative).
There is a toll requirement when either of the two alternatives is fulfilled.
Toll requirement in accordance with the 1st alternative
In this case toll requirement results from the general purpose of the vehicle for the transportation of goods on the basis of typical vehicle and assembly types, such as for articulated trucks or trucks. These vehicles are subject to toll regardless of whether
a journey is for private purposes,
goods are actually being transported,
transportation of goods is for commercial or internal purposes (intercompany traffic), or
the affected vehicle is exempt from vehicle tax.
Toll requirement in accordance with the 2nd alternative
There is also a toll requirement for vehicles that are not actually intended for transportation of goods (e.g. self-driving working machines) that nonetheless carry out the transportation of good in accordance with the German Road Haulage Act (GüKG). What is relevant is whether the goods on each journey are being transported in return for payment or for commercial purposes in accordance with Section 1 GüKG (goods transportation or intercompany traffic).
According to the German Federal Trunk Road Toll Act (BFStrMG), certain vehicles are exempt from the toll.