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Munich tightens taxi licenses: TSE will be mandatory from 2026.
According to the Bavarian Taxi and Rental Car Companies Association e. V. (LVBTM), the Munich District Administration Office (KVR) will, from January 1, 2026, make a Technical Security Device (TSE) mandatory as a prerequisite for taxi and rental-car permits. In doing so, the Munich permit authority explicitly links permit-relevant decisions for the first time to the tax-law configuration of the vehicles used.
New Permitting Practice in Munich
The KVR Munich will, from January 1, 2026, check when issuing and reissuing taxi and rental-car permits as well as in cases of vehicle changes whether the taximeters and distance counters used are equipped with a valid TSE. Without the corresponding proof, no permit will be issued anymore.
Previously, for the permit, proof of tax reliability, such as a tax office clearance certificate, was sufficient. From 2026 onward, in addition, a proof of the installation or use of a TSE will be required.
Tax-law Background
Since 1 January 2024 EU taximeters and distance meters have been regarded as electronic recording systems within the meaning of § 146a of the Tax Code. From 1 January 2026 they must be equipped with a certified Technical Security Device (TSE). For newly introduced distance meters, this classification has applied since 1 July 2024.
The previously applicable tax transitional rule for the taxi industry ends on 31 December 2025. From that date, all relevant devices must fully comply with the statutory requirements.
Evidence and Transitional Periods
Entrepreneurs must demonstrate to the Munich KVR that their vehicles are equipped with a TSE. As evidence, among other things, installation certificates for hardware, proof of purchase for software solutions, or comparable suitable documents are accepted.
Due to ongoing supply bottlenecks for TSE hardware, the KVR is granting a temporary transitional rule. Until 30 June 2026, an order proof may be submitted as a substitute. The final proof of the installed TSE must be provided unsolicited no later than 30 September 2026.
Impact on Reliability and Authorizations
Proper fulfillment of tax and levy obligations is a prerequisite for personal and business reliability under § 13 of the Passenger Transport Act (PBefG). Violations can have authorization-related consequences.
Additionally, vehicles and operating facilities must meet the current state of the art. Among others, § 3(1) of the BOKraft in conjunction with § 21(1) PBefG are decisive. The outfitting with a TSE is regarded in this context as part of the applicable technical standard.
Possible Signaling Effect for Other Authorities
In Bavaria, a total of 96 licensing authorities are responsible for taxi and rental-car traffic. According to the assessment of the trade association, the Munich practice could serve as a role model for other municipalities and districts. It is expected that further Bavarian licensing authorities will in the future also require proof of TSE equipment as a prerequisite for authorization-related decisions.
Further Legal Bases
The general recording and documentation obligations for taxi and rental-car companies are specified in a letter from the Federal Ministry of Finance dated March 11, 2024. These requirements form the basis for the tax assessment of electronic recording systems in the passenger transport sector. (Source: Landesverband Bayerischer Taxi- und Mietwagenunternehmen e.V.)
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