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Discussions on refunds of the Special Consumption Tax (ÖTV) for hybrid–electric vehicles such as the Nissan e-Power, BMW X1 and similar came to an end with the Council of State’s decision dated 13.11.2025. The Council of State stated that incorrect tax was not applied to these vehicles and that a refund is not legally possible. You can read our new article for details.
Recently, claims for refunds of the Special Consumption Tax (ÖTV) have been on the agenda for vehicles with a hybrid–electric drive system, such as the Nissan e-Power, BMW X1 and similar, on the allegation that “the wrong tax rate was applied”. In our previous article on this subject, the contentious aspects of the possibility of a refund were set out. (https://www.dg-legal.com/yazi/nissan-e-power-bmw-x1-ve-benzeri-araclarda-vergi-iadesi-mumkun-mu-) However, the Council of State’s decision dated 13.11.2025, Docket No. 2025/16, Decision No. 2025/18, put forward an approach to the effect that refunding ÖTV on the vehicles in question is not legally possible. The decision concludes that the classification of these vehicles in the current ÖTV legislation is correct and that there is no circumstance that could form the basis of a refund claim.
With this development, the discussions concerning the expectation of an ÖTV refund for vehicles with hybrid–electric transition technology have largely been closed, and vehicle owners need to take into account that the current legal position is taking shape in line with this new case law.
