Moving within the EU: exemption from bpm
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Conditions
In order to receive this exemption, you should meet the following conditions:
- You move from another country to the Netherlands and you take your motor vehicle with you.
- The motor vehicle forms part of your household effects.
- You will use the motor vehicle which you bring with you for the same purpose as you used it abroad.
- You bought the motor vehicle which you bring with you at least 6 months before you moved to the Netherlands and you used the motor vehicle during this period.
- You lived at least 12 months abroad before you moved to the Netherlands.
You must apply for exemption within 12 months after you have moved.
If you receive this exemption, family members living at home are also allowed to drive the motor vehicle in the Netherlands.
Please note!
- Did you receive exemption? Do you sell or hire out the motor vehicle within 12 months after its registration in the Netherlands? Or did you lend the motor vehicle to someone else during this period? You must as yet pay bpm.
- You may also be eligible for an exemption from motor vehicle tax for your motor vehicle with foreign number plates (only available in Dutch).
Completion instruction
You can complete this form on you computer. For this, you will need Adobe Reader version 9.0 or higher. After that, you must print out, sign and send the form.
Return address
Send the completed and signed form to:
Belastingdienst
Postbus 4
6400 AA Heerlen
The Netherlands
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It is best if you complete the form on a computer. We cannot guarantee a proper functioning on a tablet or smart phone.
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