When you move within Germany or especially leave it and go to another country, you have to de-register your car. Furthermore, if the vehicle has been stolen or sold, it has to be de-registered as well. While moving within Germany the vehicle does not have to be de-registered but re-registered at the new motor vehicle department. In case you do not deregister your motor vehicle when moving from Germany you will have to continue paying the motor vehicle tax and the car insurance. If you do not pay that tax, willingly or not, you could be accused of tax fraud. Additionally, the car insurance company could demand a back payment.
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