Smart cars require special consideration when attempting to tow them. Because of their small size and low weight, smart cars have to be towed flat --- meaning on all four wheels. Another option for towing a smart car is a flatbed trailer. A flatbed trailer will reduce wear and tear on your smart car and reduce the miles racked up on the odometer. A smart car cannot be towed with its front axle in the air. This can damage the breaking system and will not be covered under warranty.
Make sure that the ignition is on.
Disengage the parking break and depress the brake pedal.
Shift your smart car into neutral and release the brake pedal.
Turn off the ignition, leaving the key in the ignition switch.
Turn off the battery switch.
Attach the tow bar to the tow hooks on your smart car.
Ensure that the tow bar is securely attached by driving the tow vehicle a few feet forward.
Tow the smart car to your desired destination.
Release the smart car from the tow bar and turn on the battery.