How to prepare for the German taxi and Mietwagen operator exam
The exam is held in German only, and so are the quiz and the mock exam on this site. This page has no exam questions. It gives you a study order, the calculation types and a way to use the German material when German is not your first language. Nobody can promise that you will pass, and this guide does not.
What to study first
The weights are those of the exam regulations of IHK Braunschweig for the written parts (§ 7 Abs. 3, regulations of 27.11.2017). Your IHK may weight differently.
| Order | Area (Sachgebiet) | Weight | Start with | Guide page |
|---|---|---|---|---|
| 1 | Business and finance (Kaufmännische und finanzielle Führung) | 35 % | Cost per kilometre, VAT, fares, bookkeeping basics | page 6 (below) |
| 2 | Law (Recht) | 25 % | The three forms of transport, duties, permit, liability | pages 3 and 4 |
| 3 | Vehicles and operation (Technischer Betrieb) | 15 % | Equipment, signs, meters, inspection | page 3 |
| 4 | Road safety and environment (Verkehrssicherheit, Unfallverhütung, Umweltschutz) | 15 % | Safe operation, accidents, environment | German pages |
| 5 | Cross-border carriage (Grenzüberschreitende Beförderungen) | 10 % | Only where it matters in the district of the examination board (Anlage 3, Teil B) | ask your IHK |
The topic list is in Anlage 3 PBZugV. The IHKs’ guidance paper (Orientierungsrahmen, 01/2022) spells it out further.
A six-week plan
| Week | Do | Use |
|---|---|---|
| 1 | Learn the pass rules and the first 30 terms | pages 2 and 5 |
| 2 | Law: the three forms of transport, duties and the permit | pages 3 and 4, then the German quiz area Recht |
| 3 | Business: VAT, fares, cost per kilometre | this page, then the German calculation tasks |
| 4 | Business: depreciation, occupied kilometres, bookkeeping terms | this page and the German quiz area Kaufmännische Führung |
| 5 | Vehicles, safety, environment | the German quiz areas Technik and Sicherheit |
| 6 | One full mock exam under time, then review your wrong answers and the glossary | German mock exam |
Five calculation types, with worked examples
The second written part contains calculation tasks (§ 8 Abs. 1 PO IHK Braunschweig). The IHKs list cost components such as fixed and variable costs, running costs and depreciation, worked out per vehicle, per kilometre or per trip. All numbers below are invented. In our German tasks every tariff is given, because the federal states set real taxi tariffs (§ 51 PBefG). Round only at the end.
1. Taking VAT out of a gross fare. Net = gross ÷ 1.07 for a taxi trip inside one municipality or up to 50 km (§ 12 Abs. 2 Nr. 10 b UStG). Example: gross 41.20 EUR. Net = 41.20 ÷ 1.07 = 38.50 EUR; VAT = 41.20 − 38.50 = 2.70 EUR. The usual slip is taking 7 % of the gross amount (2.88 EUR), because the tax is already inside the gross amount.
2. Cost per kilometre. Total cost per kilometre = fixed costs ÷ kilometres per year + variable cost per kilometre. Example: fixed 9,420 EUR, 58,000 km a year, variable 0.19 EUR per km. Fixed part = 9,420 ÷ 58,000 = 0.1624; total = 0.1624 + 0.19 = 0.3524 EUR per km, which is 35.24 EUR per 100 km.
3. Price per occupied kilometre. Occupied kilometres (Besetztkilometer) = all kilometres × utilisation (Auslastungsgrad). Required price = total costs ÷ occupied kilometres. Example: costs 31,500 EUR, 46,000 km, utilisation 55 %. Occupied km = 46,000 × 0.55 = 25,300. Price = 31,500 ÷ 25,300 = 1.2451, so 1.25 EUR per occupied km.
4. Straight-line depreciation in the first year. Yearly amount = (purchase cost − residual value) ÷ years. In the year of purchase it is cut by one twelfth for each full month before the month of purchase (§ 7 Abs. 1 S. 4 EStG). Example: 36,000 EUR, six years, no residual value, bought in September. Yearly amount = 36,000 ÷ 6 = 6,000 EUR. Eight full months (January to August) are cut, four months remain (September to December): 6,000 × 4 ÷ 12 = 2,000 EUR.
5. Oral points needed. Oral points needed = the larger of (90 minus written points) and 18.75 (page 2). Example: written 79 points. 90 − 79 = 11, which is below 18.75, so you need 18.75 oral points and finish on 97.75 in total.
Using the German quiz and mock exam when German is not your first language
The German side of this site offers three free tools. All are in German, need no sign-up and are our own material, not real exam questions.
| Tool | What it holds | Link |
|---|---|---|
| Quiz (Übungsfragen) | 40 questions in five areas: 10 Law, 14 Business (9 of them calculation tasks), 6 Vehicles, 6 Safety, 4 Cross-border. Each shows the answer, an explanation, the source and a date | /ueben/ |
| Calculation tasks (Rechenaufgaben) | Three worked tasks as a warm-up, then tasks with input fields and the solution path | /rechenaufgaben/ |
| Mock exam (Probeprüfung) | Two written parts of 60 minutes with 112.5 written points, scored by the IHK rules; it cannot copy the oral part | /probepruefung/ |
A way of working that helps if German is a second language:
- Read the German question once without help and mark each word you do not know.
- Look the words up in the glossary (page 5) and write the German term and its meaning in your own list.
- Answer, then read the explanation and the source.
- Repeat the questions you missed after a few days.
- Do the mock exam only when you can finish the quiz areas with few errors, and keep the time limit.
The real questions come from question sets of the IHKs, which the chambers keep for their own use (§ 6 Abs. 12, 13 PO IHK Braunschweig). Our questions are therefore our own, and the mock exam is a placing against the IHK rules, not a forecast.
Exam day checklist
- [ ] Official photo ID; identity is checked before the exam (§ 6 Abs. 4 PO IHK Braunschweig).
- [ ] A calculator that is not networked and cannot communicate. IHK Braunschweig allows nothing else as an aid (§ 6 Abs. 11). Ask your IHK about dictionaries.
- [ ] Time for about three hours (Handelskammer Hamburg, read on 14.11.2026).
- [ ] Your registration confirmation and the fee paid according to your IHK’s rules.
- [ ] A glossary list learned by heart, because the exam is in German.
Frequently asked questions
How many hours should I study?
We know of no official figure and give none. The weights above tell you where the points are.
Is there an English quiz?
No. The quiz and the mock exam are in German only. This English guide explains the system and the terms.
Can I use a dictionary in the exam?
At IHK Braunschweig only calculators are allowed as aids (§ 6 Abs. 11 of its exam regulations). Other chambers may differ: ask yours.
Do I have to take a course?
No. IHK Braunschweig writes that the type and extent of preparation are left to you (read on 14.11.2026).
Is the mock exam like the real exam?
Structure, time and points follow the IHK documents. The questions are ours, and we cannot say whether the real exam is easier or harder.
Sources
- Exam regulations of IHK Braunschweig of 27.11.2017 (§§ 6, 7, 8); Anlage 3 PBZugV; PBefG § 51; UStG § 12; EStG § 7 (gesetze-im-internet.de, read on 13 and 14.11.2026)
- Orientierungsrahmen of the IHKs, version 01/2022; IHK Braunschweig and Handelskammer Hamburg websites (read on 14.11.2026)
- German pages of this site: /ueben/, /rechenaufgaben/, /probepruefung/
Stand: 14 November 2026.
Keep reading
Notice: Independent learning resource, not affiliated with any IHK. Our own practice questions with source and date, November 2026. No legal or tax advice, no guarantee of passing. Full notice (in German)