Disabled vehicle is a motor vehicle purchased with VAT (ÖTV) exemption based on the disability rate and a medical board report. These vehicles are subject to special rules in the legislation to meet the transportation needs of the person with a disability. Sales, use, transfer, and who may drive these vehicles are explicitly regulated.
Types of Disabled Vehicles
| Vehicle Type | Disability Rate | Usage Rule |
|---|---|---|
| Vehicle with special modifications | 40%–89% | Restricted to certain drivers |
| Unmodified vehicle | 90% and above | Broad permitted use |
| Automatic transmission (considered modified) | 40%–89% | Driver restrictions apply |
Use of Disabled Vehicles Under 2026 Regulations
As of 2026, rules governing disabled vehicles are implemented within the framework of the Social Security Institution, the Highway Traffic Law, and ÖTV legislation. The right to use a vehicle is determined by the person’s medical report, the condition of any modifications on the vehicle, and the disability rate.
Who Can Drive a Disabled Vehicle?
Use of Vehicles for 90% and Above Disability
Vehicles registered to persons with a disability rate of 90% and above that are unmodified may be driven by the person with the disability or by any licensed driver. The legislation does not require the driver to be a close relative.
| Driver | Right to Use |
|---|---|
| Person with disability | Allowed |
| Spouse | Allowed |
| Child | Allowed |
| Grandchild | Allowed |
| Neighbor / Driver | Allowed |
In this category, it is legally possible for a grandchild to drive the vehicle.
Use of Vehicles for 40%–89% Disability
Vehicles registered as specially modified for persons with a disability rate between 40% and 89% are subject to strict limitations. These vehicles may be used only by the person with the disability or by a driver who holds a license compatible with the modifications specified in the report.
| Driver | Right to Use |
|---|---|
| Person with disability | Allowed |
| Spouse | Not allowed |
| Child | Not allowed |
| Grandchild | Not allowed |
In this case, a grandchild is prohibited from driving the vehicle.
When Can a Grandchild Use a Disabled Vehicle?
Situations Where Use Is Allowed
-
Disability rate 90% and above
-
The vehicle is unmodified
-
The vehicle is registered in the name of the person with the disability
-
Conditions of the ÖTV exemption are met
Situations Where Use Is Prohibited
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Vehicle has special modifications
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Disability rate 40%–89%
-
Driver license is not compatible with vehicle modifications
-
The person with the disability is not present in the vehicle (for modified vehicles)
“Close Relative” Concept for Disabled Vehicles
The concept of a close relative is not decisive in tax legislation for granting permission to use a disabled vehicle. Even though a grandchild is a close blood relative, the permission to drive depends on the disability rate and the vehicle’s registration and modification status.
| Degree of Relationship | Over 90% | 40%–89% |
|---|---|---|
| Spouse | Permitted | Prohibited |
| Child | Permitted | Prohibited |
| Grandchild | Permitted | Prohibited |
Enforcement in Traffic Inspections
During traffic checks, officials verify who is driving a disabled vehicle, the vehicle’s modifications, and the registration details. If the vehicle is used improperly, tax loss recovery and administrative fines may be imposed.
Possible Penalties
| Violation Type | Sanction |
|---|---|
| Unauthorized use | Fine |
| Violation of ÖTV exemption | Tax recovery |
| Vehicle impoundment | May apply |
Transfer and Sale of Disabled Vehicles
Disabled vehicles cannot be sold or transferred before five years have passed. Transactions carried out before this period expires may trigger recovery of the ÖTV exemption.
Common Mistakes
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Allowing a grandchild to drive a specially modified vehicle
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Using a disabled vehicle for commercial activities
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Regularly transporting other people with a disabled vehicle
Frequently Asked Questions
Can a grandchild drive a disabled vehicle?
Yes for vehicles registered to persons with 90% or higher disability; no for 40%–89%.
Is the presence of the person with the disability required in the vehicle?
Not for vehicles with 90% and above; required for specially modified vehicles in the 40%–89% range.
Will a grandchild receive a fine while driving?
If the use is outside the legal scope, penalties apply.
Have rules changed in 2026?
The core usage rules remain, while inspections and enforcement have been strengthened.
How many people can use a disabled vehicle?
For vehicles registered to persons with 90% and above disability, there is generally no restriction on who may drive, provided other legal conditions are met.