Mr Moin. I know that this issue has been taken over here many times, but it has never been clarified whether it is legal or not. That is why I have dealt with this issue in detail and I have found that it is not tax evasion, as was often mentioned here in the forum. I explain it to you by the example of Poland. Before Poland entered the EU, a national was only allowed to drive a vehicle on Polish registration plates, if he did so at the tax office. By notifying the tax office, he had to pay taxes for the vehicle from the day on which he crossed the border to Germany. It was tax-free if the foreign vehicle owner was in the vehicle. So it was before joining. Now it is the case that the tax exemption according to § 3 KraftStG for cars and trailers was supplemented or superimposed by a number of bilateral contracts and so-called double taxation agreements, which according to § 15 I No. 7 KraftS Under this reciprocity agreement, motor vehicles and trailers registered in the territory of one Contracting Party and entering the territory of the other Contracting Party for temporary residence shall be exempt from taxes and charges. “temporary residence” shall mean a stay in the territory of a Contracting Party of up to one year beginning with the date of crossing the border (see also § 5 IntVO). It is therefore irrelevant whether the vehicle is used by a national or foreigner. In addition, German motor vehicle tax law is also superimposed by the Geneva Multilateral Convention of 18 May 1956 (BGBL 1960 II, p. 2397; 1961, p. 837, 922; 1983, p. 658; 1994, p. 446). In the case of a vehicle registered in another Contracting State under the Geneva Convention, the Geneva Convention also has no restriction on the person using the vehicle. Poland signed the double taxation agreement with Germany on 18.12.1972 and by accession, it is sufficient for only one person to be registered in another Member State. As a result, a national is allowed to carry a vehicle on Polish registration plates here without any problems, provided that the vehicle owner in Poland pays his taxes. That is why we no longer have to pay taxes on the introduction of goods in the EU since Poland is with us, which was different before accession.