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.