02232 941994 Report a claim
Menu

This page is a translation for orientation only. The German version is legally authoritative. All decisions and provisions named on this page refer to German law. This translation was produced automatically/editorially and has not yet been reviewed by a native speaker for accuracy.

The Wiederbeschaffungswert is the price of an equivalent replacement vehicle on the regional used-car market. How much VAT is included depends on how vehicles of your type are predominantly traded — standard VAT, differential VAT (Differenzbesteuerung), or privately. Buying a replacement vehicle gets you the actual price up to Wiederbeschaffungswert minus Restwert, regardless of tax treatment. A Vorschaden (prior damage) reduces the value only by its own share. For a leased car, the claim generally belongs to the owner, not automatically to you.

Wiederbeschaffungswert: Tax, Vorschaden and Leasing Explained Simply

The Wiederbeschaffungswert (replacement value) is the price of an equivalent replacement vehicle on your regional market, and how much VAT is deducted from it depends on how that vehicle type is predominantly traded.

Does this apply to you? The decisive fork

Before you read on: for your situation, it comes down to whether you have already bought a replacement vehicle or are settling on the basis of the report.

You have already bought a replacement vehicle and hold an invoice

Then you can claim the price you actually paid, up to the gross Wiederbeschaffungswert established in the report minus the Restwert (residual value) — regardless of whether the purchase price included standard VAT, differential VAT (Differenzbesteuerung), or no VAT at all (BGH, judgment of 01.03.2005, VI ZR 91/04). Note: for a more expensive replacement vehicle, this reimbursement ceiling sits below the actual purchase price, not above it.

You are settling on the basis of the report, without having bought yet

Then it must be established how vehicles of your type are statistically predominantly traded on the used-car market — subject to standard VAT, differential VAT, or privately and therefore VAT-free (BGH, judgment of 09.05.2006, VI ZR 225/05). That determines the VAT share to be deducted. A later purchase at a different tax rate must not be mixed with the notional value.

The Wiederbeschaffungswert is the key figure in a Totalschaden: it sets the ceiling for your compensation, minus the Restwert. Whether and how much VAT is included does not depend on how you actually buy, but on how vehicles of this type are predominantly traded. Notional and actual settlement must not be mixed here.

Why does the insurer deduct VAT, and what does Differenzbesteuerung mean?

For many older or cheaper used cars, vehicles are predominantly traded privately or under Differenzbesteuerung (differential taxation) — the dealer then only pays tax on their margin, not the full price.

For comprehensive-cover (Kasko) policyholders: under comprehensive cover, you must disclose a Vorschaden (prior damage) when the contract is concluded. If you conceal it, the insurer may reduce or refuse the payout under § 28 VVG — regardless of how the Vorschaden is handled in the other driver's liability settlement.

My car is leased — who gets the money after the accident?

In principle the owner, i.e. the leasing company. Your lease contract usually governs whether and how you are authorised to bring the claim yourself; your own claims such as Nutzungsausfall (loss of use) are unaffected.

Honesty requires saying: for the leasing question — who brings the compensation claim for a leased vehicle — the material reviewed contains no dedicated leasing decision. The BGH decision on security assignment (Sicherungsübereignung) drawn on here is legally comparable, but not an identical situation.

Also known as

  • replacement value car insurance Germany
  • insurer deducted VAT from payout Germany
  • prior damage reduces total loss payout
  • leased car accident who gets compensation Germany
  • used car replacement value tax deduction
  • Wiederbeschaffungswert

The numbers

ValueMeaningSourceAs of
19 ProzentStatutory standard VAT rate applying to a replacement vehicle from a standard-taxing dealer§ 12 Abs. 1, § 25a UStG28.08.2026
109,000 € brutto / 91,596.64 € nettoWorked example of Wiederbeschaffungswert for a standard-taxed vehicle — shows the arithmetic gap between gross and net value at 19 percentIWW Unfallregulierung effektiv, Leserforum 08/202624.07.2026
zehn EntscheidungenNumber of decisions cited on this page, verified against free databases, on settlement methodology and the mixing ban for Wiederbeschaffungswert and VAT — the underlying research on this item lists eleven confirmed decisions overallown review of the verified underlying case-law research28.08.2026
drei JahreStandard limitation period for claims from a road accident, counted to the end of the year§ 195, § 199 BGB28.08.2026

Differenzbesteuerung in plain terms: for many older or cheaper used cars, vehicles are predominantly traded privately or under differential taxation (Differenzbesteuerung) — the dealer then only pays tax on their margin, not the full price. The VAT share to be deducted is then much lower than 19 percent. There is no fixed rate.

All figures and court decisions above concern German law.

Worked example

Standard-taxed total loss with a replacement purchase — the "minus Restwert" trap
ItemAmount
Wiederbeschaffungswert per report, gross109,000.00 €
Wiederbeschaffungswert, net (19% deducted)91,596.64 €
Restwert per report55,000.00 €
Reimbursement ceiling (gross WBW minus Restwert)54,000.00 €
Actual purchase price of replacement vehicle, gross (incl. 9,560.67 € VAT stated)59,880.00 €

Result: Only €54,000.00 is reimbursable. Although the replacement vehicle cost €59,880, the Bundesgerichtshof caps reimbursement under an actual settlement at the gross Wiederbeschaffungswert minus Restwert (BGH, judgment of 01.03.2005, VI ZR 91/04). The injured party bears the €5,880 difference themselves.

What the insurer typically writes

These are paraphrased summaries of typical settlement-letter reasoning, not verbatim quotes from one specific letter.

„Wir ziehen bei fiktiver Abrechnung pauschal 19 Prozent Umsatzsteuer vom Wiederbeschaffungswert ab.“ (English: "Under a notional settlement, we deduct a flat 19 percent VAT from the Wiederbeschaffungswert.")
„Ihr Fahrzeug hatte einen nicht offengelegten Vorschaden, wir mindern die Entschädigung entsprechend.“ (English: "Your vehicle had an undisclosed Vorschaden, so we are reducing the compensation accordingly.")
„Da das Fahrzeug geleast ist, zahlen wir die Entschädigung nur an die Leasinggesellschaft aus.“ (English: "As the vehicle is leased, we only pay the compensation to the leasing company.")
„Eine Kombination aus fiktivem Wiederbeschaffungswert und der tatsächlich gezahlten Umsatzsteuer aus Ihrer Kaufrechnung ist ausgeschlossen.“ (English: "A combination of the notional Wiederbeschaffungswert and the VAT actually paid on your purchase invoice is excluded.")

How you can respond

You have already bought a replacement vehicle and hold an invoice

Sehr geehrte Damen und Herren,

ich habe ein Ersatzfahrzeug zum Preis von … Euro erworben, siehe beigefügte Rechnung vom … . Nach der Rechtsprechung des Bundesgerichtshofs kann ich den tatsächlich gezahlten Betrag bis zur Höhe des im Gutachten festgestellten Brutto-Wiederbeschaffungswerts von … Euro abzüglich des Restwerts von … Euro verlangen, unabhängig davon, ob im Kaufpreis Regel-, Differenz- oder gar keine Umsatzsteuer enthalten ist (BGH, Urteil vom 01.03.2005, VI ZR 91/04).

Ich bitte um Ausgleich der Differenz zur bereits erhaltenen Zahlung bis zum …

English translation (for your understanding only — send the German text above, not this one):

Dear Sir or Madam,

I have purchased a replacement vehicle for … euros, see the enclosed invoice of … . Under Bundesgerichtshof case law, I may claim the amount actually paid, up to the gross Wiederbeschaffungswert of … euros established in the report minus the Restwert of … euros, regardless of whether the purchase price included standard, differential, or no VAT at all (BGH, judgment of 1 March 2005, VI ZR 91/04).

I ask for payment of the difference to the amount already received, by … .

You are settling on the basis of the report, without having bought yet

Sehr geehrte Damen und Herren,

Sie haben von dem im Gutachten festgestellten Brutto-Wiederbeschaffungswert pauschal 19 Prozent Umsatzsteuer abgezogen. Nach der Rechtsprechung des Bundesgerichtshofs ist bei fiktiver Abrechnung zu ermitteln, wie Fahrzeuge dieser Art auf dem Gebrauchtwagenmarkt statistisch überwiegend gehandelt werden — regelbesteuert, differenzbesteuert oder privat und damit umsatzsteuerfrei (BGH, Urteil vom 09.05.2006, VI ZR 225/05).

Ich bitte um Prüfung, welcher Umsatzsteueranteil für mein Fahrzeugmodell tatsächlich zutrifft, und um entsprechende Neuberechnung bis zum …

English translation (for your understanding only — send the German text above, not this one):

Dear Sir or Madam,

you have deducted a flat 19 percent VAT from the gross Wiederbeschaffungswert established in the report. Under Bundesgerichtshof case law, a notional settlement requires establishing how vehicles of this type are statistically predominantly traded on the used-car market — subject to standard VAT, differential VAT, or privately and therefore VAT-free (BGH, judgment of 9 May 2006, VI ZR 225/05).

I ask you to review which VAT share actually applies to my vehicle model, and to recalculate accordingly by … .

Note: this is general guidance on wording, not legal advice for your individual case. Adapt the text to your own situation or seek advice from a lawyer for your specific matter.

What the insurer typically does next

  1. It pays the balance, once you evidence the predominant trading form for your vehicle model.
  2. It commissions its own inspection report on the trading form or the level of the Wiederbeschaffungswert.
  3. For leased vehicles, it refers you to the lessor as the economic owner.
  4. It sticks to a deduction for an undocumented Vorschaden.

Where this is in the report: the Wiederbeschaffungswert usually appears under the heading "Wiederbeschaffungswert" or "Fahrzeugbewertung", often with a note on the type of VAT treatment. If the trading form is not expressly named, ask for a supplementary statement from your expert.

On the deadline: a liability insurer (Haftpflichtversicherer) is usually allowed a review period of four to six weeks from submission of the complete documents. Set a specific payment deadline. If the insurer does not respond, it falls into default (Verzug, § 286 BGB) and owes default interest from that point. Claims from a road accident generally become time-barred after three years, counted to the end of the year (§ 195, § 199 BGB).

This reflects German law and German court practice.

Case law

Case law: Wiederbeschaffungswert: Tax, Vorschaden and Leasing Explained Simply
CourtCase numberDateKey findingSource
BGHVI ZR 91/0401.03.2005Under an actual settlement for a replacement vehicle, the injured party may claim the actual price up to the gross Wiederbeschaffungswert minus the Restwert, regardless of the tax treatment of the purchase.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=01.03.2005&Aktenzeichen=VI+ZR+91%2F04
BGHVI ZR 109/0320.04.2004Landmark decision: § 249 Abs. 2 Satz 2 BGB also applies to an economic total loss — VAT is only reimbursable to the extent actually incurred.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=20.04.2004&Aktenzeichen=VI+ZR+109%2F03
BGHVI ZR 225/0509.05.2006Central decision on differential taxation. Under a notional settlement it must be established how vehicles of this type are statistically predominantly traded — subject to standard VAT, differential VAT, or privately.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=09.05.2006&Aktenzeichen=VI+ZR+225%2F05
BGHVI ZR 245/0725.11.2008An injured party entitled to deduct input tax does not have to specifically look for a standard-taxed replacement vehicle; if they buy one under differential taxation, the party at fault still owes the gross amount (order/Beschluss).https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=25.11.2008&Aktenzeichen=VI+ZR+245%2F07
BGHVI ZR 146/1624.01.2017Key authority for the mixing ban. The injured party must stick to the chosen settlement method; combining notional and actual settlement is not permitted.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=24.01.2017&Aktenzeichen=VI+ZR+146%2F16
BGHVI ZR 40/1802.10.2018Confirms the mixing ban: under a notional settlement, VAT actually incurred on a subsequent replacement purchase is not additionally reimbursable.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=02.10.2018&Aktenzeichen=VI+ZR+40%2F18
BGHVI ZR 7/2105.04.2022Confirms the mixing ban, but clarifies: switching from notional to actual settlement remains permitted within the limitation period.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=05.04.2022&Aktenzeichen=VI+ZR+7%2F21
LG Trier1 S 123/2014.05.2021The switch from notional to actual settlement is permitted even during a pending court case.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=LG+Trier&Datum=14.05.2021&Aktenzeichen=1+S+123%2F20
BGHVI ZR 174/2425.03.2025Restwert determination for a vehicle transferred as security: the damage is limited to the difference between Wiederbeschaffungswert and Restwert. Legally close to, but not identical with, a leasing situation.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=25.03.2025&Aktenzeichen=VI+ZR+174%2F24
OLG Saarbrücken3 U 7/2415.03.2024A paid invoice indicates the necessity of the cost — unless the injured party concealed a known Vorschaden and thereby contributed to the report being unusable.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=OLG+Saarbr%C3%BCcken&Datum=15.03.2024&Aktenzeichen=3+U+7%2F24
BGHVI ZR 654/1513.09.2016For the VAT deduction from the gross Wiederbeschaffungswert, what matters is the VAT actually incurred (§ 249 Abs. 2 Satz 2 BGB).https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=13.09.2016&Aktenzeichen=VI+ZR+654%2F15
BGHVI ZR 312/0822.09.2009Opposing position. VAT on a private replacement purchase is only reimbursable if it was actually incurred and shown separately.https://dejure.org/2009,881
BGHVI ZR 9/1723.05.2017Under a notional settlement for a taxi, conversion costs must be included in the Wiederbeschaffungswert if there is no market for already-converted used vehicles.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=23.05.2017&Aktenzeichen=VI+ZR+9%2F17
BGHVI ZR 271/1929.09.2020For a factory-new vehicle, the choice between settling on a new- vehicle basis and the general Wiederbeschaffungswert lies within the trial judge's discretion under § 287 ZPO.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=BGH&Datum=29.09.2020&Aktenzeichen=VI+ZR+271%2F19
BGHVI ZR 110/0809.06.2009Opposing position. Settlement on a new-vehicle basis is only available where a factory-new replacement vehicle is actually purchased.https://dejure.org/2009,117
OLG Köln6 U 31/2327.10.2023Any bulk-buyer discounts on a new-vehicle purchase do not automatically reduce the Wiederbeschaffungswert.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=OLG+K%C3%B6ln&Datum=27.10.2023&Aktenzeichen=6+U+31%2F23
OLG Stuttgart2 U 303/2119.01.2023No automatic bulk-buyer-discount deduction under a notional total- loss settlement; the injured party is not obliged to research the market.https://dejure.org/2023,1116
OLG Hamm7 U 30/2124.06.2022Notional conversion costs for an equivalent used vehicle can be included in the Wiederbeschaffungswert.https://dejure.org/2022,30827
OLG Saarbrücken4 U 110/2115.09.2022Where the repair cost lies between the Wiederbeschaffungswert and the Wiederbeschaffungsaufwand (replacement cost including VAT), the injured party's interest in keeping the vehicle (Integritätsinteresse) takes precedence over the strict duty of economic efficiency (Wirtschaftlichkeitsgebot).https://dejure.org/2022,41175
OLG Brandenburg12 U 11/1922.08.2019For a leased vehicle, VAT reimbursement follows the lessee's own right to deduct input tax.https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=OLG+Brandenburg&Datum=22.08.2019&Aktenzeichen=12+U+11%2F19

Frequently asked questions

How is my car's Wiederbeschaffungswert established?

Your expert determines the price of a comparable vehicle on the used-car market actually accessible to you — by age, mileage, equipment and condition before the accident.

Why does the insurer deduct VAT, and what is Differenzbesteuerung?

Under a notional settlement, only the VAT statistically typical for vehicles of your type is reimbursed. Differenzbesteuerung means the dealer only pays tax on their margin, not the full price.

Do I get the VAT if I do not have the car repaired?

Only the share statistically typical for your vehicle type — not the full 19 percent if such vehicles are predominantly traded privately or under differential taxation.

The insurer says my car already had a Vorschaden — do I get nothing now?

No. A disclosed Vorschaden reduces the Wiederbeschaffungswert only by its own share. Only a deliberately concealed Vorschaden can undermine the credibility of the whole report.

My car is leased — who gets the money after the accident?

In principle the owner, i.e. the leasing company. Your lease contract usually governs whether and how you are authorised to bring the claim; your own claims such as loss of use are unaffected.

What does the mixing ban in claims settlement mean?

You must choose one settlement method and stick with it. Combining favourable elements from notional and actual settlement is not permitted. A later switch remains possible within the limitation period.

Sources

Next step

Describe your case using the form, or call us — both ways reach the office responsible for you. Report a claim or call: 02232 941994.

Last reviewed: 2026-08-29