Unless there is a single exception, residents of the Netherlands may not participate in traffic with a vehicle signed abroad in the Netherlands, unless they pay BPM for that vehicle.

Persons who used a vehicle with a Belgian, German or other non-Dutch registration number in 2013 or later in the Netherlands will now be contacted for the BPM. They also risk a default penalty of up to 100 % of the BPM amount to be paid for not previously declared use in the Netherlands.

The law was amended in 2013 in such a way that virtually no exceptions are allowed since then. In connection with any limitation period, the Tax Authorities are now imposing after-tax assessments for the years 2013 and 2014.

As a result of these tax assessments and the appeals against them, the Rechtbank Zeeland-West-Brabant referred questions to the Supreme Court for a preliminary ruling (link). This means that the case-law on this subject has not yet been fully crystallised.

For the after-tax, the BPM rate is calculated as it applied in the year of use. These rates can be consulted on the website of the Tax And Customs Administration. Link: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/brochures_en_publicaties/bpm-tarieven

Be careful with diesels. There is a hefty surcharge for this.

For a simple calculation of the BPM amount due, a handy tool from AutoWeek can be used. Link: https://www.autoweek.nl/bpmcalculator/

Have you received a letter from the Tax And Customs Administration asking you to provide information about the period in which you used a car registered abroad in the Netherlands? Perhaps you have already received an after-tax assessment? Please feel free to contact Mr. Sepehr Yadegari. Send an email or call 020 – 244 3900.

de heer mr. Sepehr Yadegari

Als advocaat gespecialiseerd in aankooprecht maakt hij zich hard voor cliënten die een miskoop doen. Hij zorgt ervoor dat ze terugkrijgen waar ze recht op hebben. Dat ze schadeloos gesteld worden. In sommige gevallen betekent dat een reparatie van hun product. In andere gevallen een volledige ontbinding van de koop.