In Germany, the value added tax is 19%.
Example:
A car costs 50,000 € at the dealership and VAT is shown. That would be 50.000 € gross : 19 % VAT = 42.016,81 € net.
If you are a dealer abroad or a private person outside the EU, you only have to pay 42.016,81 €. The deposit of 7.983,19 € will be refunded after successful transfer and registration.
If you are a private person in the EU, you have to pay the full price of 50.000 €.
A private person sells a car for 50.000 €, then you have to pay the full 50.000 € according to §25. VAT can not be shown here and this regardless of whether you live inside or outside the EU.
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