Taxi, Mietwagen, Uber and Bolt in Germany: the legal differences
Reminder: the exam is held in German only (read on 14.11.2026, page 1). Uber and Bolt are trademarks of their respective owners. This guide is not connected with either company and recommends no provider. We name them only to explain how brokering and Mietwagen operation fit together. What the companies say is given with the page and the date we read it.
German law knows three kinds of occasional passenger transport with cars (Gelegenheitsverkehr mit Personenkraftwagen, § 46 Abs. 2 PBefG): the taxi (Taxi), the private-hire car with driver (Mietwagen) and pooled on-demand service (gebündelter Bedarfsverkehr). A car here (Pkw) is a vehicle for at most nine people including the driver, so eight passengers (§ 4 Abs. 4 Nr. 1 PBefG). One exam covers taxi and Mietwagen together.
Mietwagen does not mean a self-drive rental car. The operator drives, and the car is hired as a whole; the hirer decides purpose, destination and route (§ 49 Abs. 4 S. 1 PBefG). Renting out taxis to people who drive themselves is banned (§ 47 Abs. 5).
The three forms side by side
| Feature | Taxi | Mietwagen | Pooled on-demand service | Source |
|---|---|---|---|---|
| What it is | Cars kept ready at approved places; the passenger chooses the destination | Cars hired as a whole; the hirer decides purpose, destination and route; neither taxi nor pooled service | Several orders along similar routes are bundled | § 47 Abs. 1; § 49 Abs. 4 S. 1; § 50 Abs. 1 |
| Orders | Also during a trip or at the business seat | Only orders received at the business seat (Betriebssitz) or at the operator’s home | Only on advance booking | § 47 Abs. 1 S. 2; § 49 Abs. 4 S. 2; § 50 Abs. 1 S. 2 |
| Waiting for passengers | Only at approved places, such as a taxi rank (Taxenstand), in the municipality of the business seat; booked trips may start from other municipalities | Waiting must not be mistakable for a taxi | Same as Mietwagen; trips only inside the municipality of the business seat unless the authority allows more | § 47 Abs. 2; § 49 Abs. 4 S. 5; § 50 Abs. 1, 2 |
| Return to base (Rückkehrpflicht) | None | Straight back to the business seat after the trip, unless a new order is already in hand | Only if the authority orders it | § 49 Abs. 4 S. 3; § 50 Abs. 1 S. 3 |
| Duty to operate (Betriebspflicht) and duty to carry (Beförderungspflicht) | Yes; the duty to carry applies inside the compulsory area (Pflichtfahrbereich) | No | No | §§ 21, 22; § 47 Abs. 4; § 49 Abs. 4 S. 8; § 50 Abs. 1 S. 5 |
| Price | Set by the federal state in an ordinance; may not be exceeded or undercut | Free, but the authority may set rules, including minimum fares | The authority must set minimum fares and may set maximum fares | § 51; § 39 Abs. 3; § 51a |
| Meter | Taxameter (Fahrpreisanzeiger) | Distance meter (Wegstreckenzähler) | Distance meter | §§ 28, 30, 31 BOKraft |
| Marking | Ivory body (RAL 1015), roof sign, fleet plate yellow on black | Fleet plate blue on white; no taxi features | Own plate type (Anlage 3b); no taxi or Mietwagen features | §§ 26, 27 BOKraft |
| VAT (Umsatzsteuer) | 7 % within one municipality or on a route of up to 50 km, otherwise 19 % | 19 % (the reduced rate in the law names taxis only; ask a tax adviser) | not named in the reduced-rate rule | § 12 UStG |
| Roadworthiness inspection | Every 12 months | Every 12 months | Every 12 months | StVZO Anlage VIII Nr. 2.1.2.2 |
| Number of permits | Can be limited to protect the local taxi trade | No limit in § 13 | Can be refused if public transport interests suffer | § 13 Abs. 4, 5, 5a |
Mietwagen in daily life
| Number | Rule | Source |
|---|---|---|
| 1 year | Keep the record of each order received, on paper or electronically, including by app | § 49 Abs. 4 S. 4 PBefG |
| 15 km | Minimum distance from the main seat if the authority allows a parking place (Abstellort) other than the business seat | § 49 Abs. 5 |
| 100,000 residents and 25 % | In a city of that size the authority may apply the pooled-service rules to Mietwagen once app-brokered Mietwagen trips exceed 25 % of occasional passenger trips | § 49 Abs. 4 S. 7 |
| none | Taxi signs, taxi colour and taxi-like advertising on a Mietwagen | § 49 Abs. 4 S. 5, 6 |
The law does not list which details the order record must hold. Your authority may set conditions.
One car, two permits?
In places with more than 50,000 residents, and in smaller places the authority names, one car cannot hold a taxi permit and a Mietwagen permit (or a pooled-service permit) at the same time (§ 46 Abs. 3 PBefG).
Platforms: what the law says
A broker (Vermittler) runs a mobility platform whose main purpose is to conclude contracts for carriage that needs a permit, and it does not carry anyone itself (§ 1 Abs. 3 PBefG). Brokers fall under the Act, but a pure broker needs no carrying permit (§ 2 Abs. 1b). If a platform controls brokering and carrying in terms of organisation and contract, it counts as the carrier (§ 1 Abs. 1a). Whoever drives on his own account is an operator (§ 2 Abs. 1). Operators and brokers must make certain mobility data available through the national access point (§ 3a).
Which role a particular company has in a particular case is for authorities and courts. We say nothing about any company.
What Uber and Bolt say on their own pages
These are the companies’ statements, read on 14.11.2026. The pages carry no date and can change. They are not legal advice and not a judgement on the companies.
- Uber, page for fleet owners in Germany („Mietwagenunternehmer werden“): as steps it names the IHK exam for taxi and Mietwagen transport, applying for a permit (concession) for each vehicle at the local authority, and a vehicle with commercial insurance. Uber says the authority’s processing usually takes three to six months. As vehicle conditions it lists at least two doors on the right side and a commercial passenger transport permit.
- Uber, page for drivers at a partner company: it names the P-Schein first. It lists as prerequisites residence in Germany, age 21, a class B licence held for at least two years, a limit on points in the Flensburg register and no criminal-record entries, plus a doctor’s visit for a vision and reaction check.
- Bolt, support article „Wie man sich als Flottenbesitzer in Deutschland anmeldet“ („How to register as a fleet owner in Germany“): it names the permit certificate with its supplementary sheet, a trade-register extract (or, for sole traders, a business registration with tax number) and a photo of the ID of a registered managing director.
How this fits the law: the exam and a permit per vehicle are the operator’s steps in § 13 and § 15 PBefG; the P-Schein conditions match § 48 Abs. 4 FeV; the two doors are § 25 Abs. 1 BOKraft. The law gives the authority three months to decide, extendable by at most three (§ 15 Abs. 1 PBefG).
Who needs what
| You want to | You need | Source |
|---|---|---|
| Drive as an employee of a company that holds the permit | P-Schein; not the operator exam | § 48 FeV |
| Run your own Mietwagen company | Permit, operator exam (or leading experience) and P-Schein if you drive | § 13 PBefG; § 48 FeV |
| Manage a company without driving | Professional competence of the manager | § 13 Abs. 1 Nr. 3 PBefG |
| Only broker rides | No carrying permit, but the Act applies | § 2 Abs. 1b; § 1 Abs. 3 |
Frequently asked questions
Can a Mietwagen wait at a taxi rank for app orders?
Taxis may wait only at approved places (§ 47 Abs. 2). For Mietwagen the return duty and the ban on being mistaken for a taxi apply (§ 49 Abs. 4 S. 3, 5). As we read it, waiting at a rank does not fit those rules. Local rules may say more; ask your authority.
Do I need a Mietwagen permit to drive for Uber or Bolt?
Not as an employee of a licensed company: you need the P-Schein. If you work on your own account, you are an operator and need the permit and the professional competence (§ 2 Abs. 1, § 13 PBefG). The companies’ own pages are quoted above.
Is there one exam for taxi and Mietwagen?
Yes. Anlage 3 of the PBZugV covers operators of taxi and Mietwagen together.
Do taxis and Mietwagen pay the same VAT?
No. The reduced rate of 7 % names taxis (§ 12 Abs. 2 Nr. 10 b UStG). For Mietwagen the standard rate of 19 % applies. Ask your tax adviser about your case.
How long must I keep Mietwagen order records?
One year (§ 49 Abs. 4 S. 4 PBefG). Tax retention periods for receipts are separate.
Sources
- PBefG §§ 1 to 3a, 4, 13, 15, 21, 22, 39, 46 to 51a; BOKraft §§ 25 to 31; UStG § 12; StVZO Anlage VIII; FeV § 48 (gesetze-im-internet.de, read on 13 and 14.11.2026)
- Company pages, read on 14.11.2026: Uber, „Mietwagenunternehmer werden“ (uber.com/de/de/drive/vehicle-solutions/fleet-owners/); Uber, „Werde Fahrer bei einer Partner-Flotte“ (uber.com/de/de/drive/requirements/get-a-license/); Bolt, „Wie man sich als Flottenbesitzer in Deutschland anmeldet“ (bolt.eu/de-de/support/articles/4415605171986/)
Stand: 14 November 2026.
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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)