How can you apply for bpm exemption?

You can get bpm exemption for your car, van or motorbike in some cases. For example, if you move to the Netherlands and take your motor vehicle with you. With an exemption you do not have to pay bpm. Here you can read which exemptions there are and how to apply for them.

Click on the situation that applies to you.

• You are moving from another EU country to the Netherlands
• You are moving from outside the EU to the Netherlands
• You live in the Netherlands and work for a company abroad
• You live in the Netherlands and are an employer of a company abroad
• You are moving abroad
• You are staying in the Netherlands temporarily
• You use your motor vehicle in the Netherlands for a maximum of 2 consecutive weeks
• You are an entrepreneur and you own a delivery van

You are moving from another EU country to the Netherlands

Are you moving to the Netherlands from another EU country? Use the form 'Conditions and application for permit exemption bpm for moving within the EU’ to apply for the moving house exemption.

You will need to have your motor vehicle registered with the RDW. You can then apply for a Dutch vehicle registration certificate.

Have you received an exemption for removal goods? Then you do not have to pay bpm. However, after the inspection at the RDW, you must file a bpm return using the form 'Aangifte, melding of opgaaf bpm' (Return, notification or specification bpm, only available in Dutch). You cannot file this form online. It is important that you fill in the form completely. Otherwise, we cannot determine the gross bpm.

You must also pay motor vehicle tax.

• Read the conditions and apply for permit exemption bpm for moving within the EU

You are moving from outside the EU to the Netherlands

When you move to the Netherlands from a country outside the EU, you file an import declaration with Customs so you do not have to pay bpm, VAT and/or import duties for the import of your passenger car, delivery van or motorbike.

You will need to have your motor vehicle registered with the RDW. After that you can apply for a Dutch vehicle registration certificate.

You must also file a bpm return with the form 'Aangifte, melding of opgaaf bpm' (Return, notification or specification bpm, only available in Dutch). It is important that you fill in this form completely. Otherwise, we cannot determine the gross bpm. You cannot file a bpm return online.

You must also pay motor vehicle tax.

• Read the conditions and apply for permit exemption bpm for moving from outside the EU to the Netherlands

You live in the Netherlands and work for a company abroad

Do you work for a company abroad? You can use the form 'Aanvraag vrijstelling bpm voor werknemers' (Exemption bpm - Conditions and application for exemption from bpm, employee, only available in Dutch) to apply for a bpm exemption for a motor vehicle with foreign registration plates. This exemption allows you to drive that motor vehicle in the Netherlands.

• Read the conditions and apply for bpm exemption for employees

You live in the Netherlands and are an employer of a company abroad

Are you the employer of a company based abroad? You can use the form 'Aanvraag vrijstelling bpm voor werkgevers' (Exemption bpm - Conditions and application for exemption from bpm, employer, only available in Dutch) to apply for a bpm exemption for a motor vehicle with a foreign registration number. This exemption allows you to drive that motor vehicle in the Netherlands.

• Read the conditions and apply for exemption from bpm for employers

You are moving abroad

Are you moving abroad? Use the form 'Vrijstelling van belasting voor een motorrijtuig bij verhuizing naar het buitenland' (Conditions and application for exemption for moving abroad, only available in Dutch) to apply for exemption from bpm.

• Read the conditions and apply for exemption for moving abroad

You are staying in the Netherlands temporarily

Are you staying in the Netherlands temporarily? Use the form 'Vrijstelling van belasting voor een motorrijtuig bij tijdelijk verblijf in Nederland' (Conditions and application for exemption for temporary stay in the Netherlands, only available in Dutch) to apply for exemption from bpm, import duties and VAT.

• Read the conditions and apply for exemption from bpm when staying in the Netherlands temporarily

You use your motor vehicle in the Netherlands for a maximum of 2 consecutive weeks

Do you drive a motor vehicle with a foreign registration number in the Netherlands? With the form 'Short-term use exemption for bpm and mrb' you can drive in the Netherlands for a maximum of 2 consecutive weeks with the motor vehicle that was made available to you abroad.

Apply for this exemption before driving the motor vehicle on public roads in the Netherlands.

• Read the conditions and apply for exemption from bpm and mrb for short-term use

You are an entrepreneur and you own a delivery van

Are you an entrepreneur and do you use your van for more than 10% of your business? Then you are eligible for the Entrepreneurs' scheme. You do not need to apply for it. You will automatically receive bpm exemption for your delivery van.

If you no longer meet the conditions you have to file bpm returns using the form 'Aangifte rest-bpm - Beëindiging ondernemersregeling of gehandicaptenregeling' (Return of remaining bpm - termination of Entrepreneurs' scheme or Disability scheme, only available in Dutch) and pay the bpm within 1 month after you no longer meet the conditions.

• Read the conditions for the Entrepreneurs' scheme