The taxi and Mietwagen permit in Germany: requirements and papers
Reminder: the exam is held in German only (page 1). The permit is a separate step from the exam, and an office, not the IHK, grants it.
The permit (Genehmigung, in everyday speech Konzession) comes from the licensing authority (Genehmigungsbehörde) of your federal state, for example the district office, the city administration or the lower traffic authority. You also need a business registration (Gewerbeanmeldung, § 14 GewO) before you carry passengers. Stand of the law texts: 13 and 14.11.2026.
The four conditions (§ 13 Abs. 1 PBefG)
| No. | Condition | What the authority checks | Source |
|---|---|---|---|
| 1 | Safety and capacity of the business (Sicherheit und Leistungsfähigkeit) | Ability to pay, no big arrears with tax or social insurance, equity per vehicle | § 2 PBZugV |
| 2 | Reliability (Zuverlässigkeit) of the applicant and of the people who manage the business | No sufficient signs that rules will be ignored; signs include final convictions for serious crimes and serious breaches of passenger transport, labour, social, traffic, tax and environmental rules | § 1 Abs. 1 PBZugV |
| 3 | Professional competence (fachliche Eignung) of the applicant or the person appointed to manage | Proved by suitable work experience in road passenger transport or by the exam | § 13 Abs. 1 S. 2 PBefG |
| 4 | Business seat or branch in Germany | Also for contracted operators | § 13 Abs. 1 Nr. 4 |
The authority may ask for tax certificates, clearance certificates from other public bodies and register extracts (§ 1 Abs. 3 PBZugV).
Equity per vehicle
| Amount | Rule | Source |
|---|---|---|
| 2,250 EUR | For the first vehicle you use (a quarter of 9,000 EUR) | § 2 Abs. 1 Nr. 2 PBZugV; Art. 7(1) Regulation (EC) No 1071/2009 |
| 1,250 EUR | For each further vehicle (a quarter of 5,000 EUR) | same |
| 4,750 EUR | Example: three taxis, 2,250 + 2 × 1,250 | calculation |
If your equity and reserves are below these amounts, financial capacity is missing (§ 2 Abs. 1 Nr. 2 PBZugV). One caveat: the EU Regulation was amended in 2020 and has graded the amounts by vehicle weight since 2022, while § 2 PBZugV still cites „Satz 2“. Your authority tells you which amount it applies to your vehicle. Source: Art. 7(1) of the Regulation, consolidated version of 21.02.2022 (EUR-Lex), read on 14.11.2026.
Papers and their maximum age
| Paper | Maximum age at application | Source |
|---|---|---|
| Certificates from the tax office, the municipality, the social insurance bodies and the statutory accident insurance body (Berufsgenossenschaft) | 3 months | § 2 Abs. 2 Nr. 1 PBZugV |
| Equity certificate (Eigenkapitalbescheinigung) from an auditor, tax adviser, bank or another listed body, on the official form (Anlage 1) | 1 year | § 2 Abs. 2 Nr. 2 |
| If you have no annual accounts: a confirmed statement of assets (Vermögensübersicht) | 1 year | § 2 Abs. 2 |
| Proof of professional competence: exam certificate or the IHK’s recognition of leading experience | no limit named | § 13 PBefG; §§ 4, 7 PBZugV |
The application date is the day the authority has every document. Reserves can be added to equity in certain cases, with an extra certificate (Anlage 2, § 2 Abs. 3).
Deadlines and the certificate
| Number | Step | Source |
|---|---|---|
| 3 months | The authority decides; an interim notice can extend this by at most 3 months | § 15 Abs. 1 PBefG |
| deemed granted | The permit counts as granted if it is not refused within the period | § 15 Abs. 1 S. 5 |
| certificate | Issued once the decision is final; it lists the plates of the cars you use | § 15 Abs. 2; § 17 Abs. 1 Nr. 8 |
| in the car | Carry the certificate or an official shortened copy, on paper or electronically | § 17 Abs. 4 |
| 5 years | Longest validity for occasional transport with motor vehicles | § 16 Abs. 4 |
Taxi only: limits on the number of permits
| Topic | Rule | Source |
|---|---|---|
| Refusal | If the permit would endanger the local taxi trade; the authority weighs demand, taxi density, income and cost, and the number and reasons of business closures | § 13 Abs. 4 |
| Observation period | Before new permits the authority should observe for at most 1 year after the last grant | § 13 Abs. 4 |
| New applicants | Permit for 2 years, with no transfer meanwhile | § 13 Abs. 5 |
| Lower priority | If you do not mean to run the taxi business as your main occupation, did not run your company as a main occupation, sold or leased it in the last 8 years, or did not meet the duty to operate | § 13 Abs. 5 |
| Transfer | Only together with the whole business or substantial separable parts | § 2 Abs. 3 |
Later changes
| Event | Consequence | Source |
|---|---|---|
| New vehicle | Show the certificate to the authority for amendment | § 17 Abs. 2 PBefG |
| Business grows or changes substantially | New permit needed | § 2 Abs. 2 Nr. 1 |
| Taxi business seat moves to another municipality | The permit lapses | § 26 Nr. 2 |
| The operator dies | The heir may continue provisionally and must apply within 3 months after the 6-week period to disclaim the inheritance (Ausschlagungsfrist) ends | § 19 PBefG; § 1944 BGB |
| Conditions no longer met | The authority must revoke the permit if safety and capacity, reliability or competence are lost | § 25 Abs. 1 |
Frequently asked questions
Who grants the permit?
The licensing authority of your federal state, not the IHK. The IHK only examines.
How much does the permit cost?
The authority sets its fees. Ask there; we name no figure.
Can someone else hold the professional competence?
Yes. The law allows the applicant or the person appointed to manage the business (§ 13 Abs. 1 Nr. 3 PBefG).
Does my driver need the permit too?
No. The permit belongs to the business. Each driver needs a P-Schein (§ 48 FeV).
Can the same car be taxi and Mietwagen?
Not in places with more than 50,000 residents or in smaller places the authority names (§ 46 Abs. 3 PBefG).
Sources
- PBefG §§ 2, 13 to 17, 19, 25, 26, 46; PBZugV §§ 1, 2, 4, 7; GewO § 14; BGB § 1944 (gesetze-im-internet.de, read on 13 and 14.11.2026)
- Regulation (EC) No 1071/2009, Art. 7(1), consolidated version of 21.02.2022 (EUR-Lex), read on 14.11.2026
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)