The tax on motor vehicles has to bepaid in form of an engine related tax for passenger cars, estate cars, motorcycles and all other motor vehiclewith a gross vehicle weight over 3.5 t. In such cases the tax is levied together with the liability insurance by theliability insurer. The assessment basis for the taxation is, for motorcycles, the cylinder capacity in cc, and for other concerned vehicles, the engine power in kW. Before 1993, cylinder capacity was also used as assessment basis for other vehicles than motorcycles. The intended environmental effect of this tax is now higher because of the close correlation between engine power and fuel consumption, rather than cylinder capacity and fuel consumption. There is a monthly minimum tax rate for passenger cars and estate cars of € 6,20 if paid annually and a maximum tax rate of € 72 if paid annually. Electric vehicles are excluded from the tax. For gasoline/electric hybrid vehicles, the performance of the internal combustion engines is used as the sole basis for assessment of these motor vehicles.