Exemption bpm - Conditions and application for exemption from bpm, employee

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Conditions

You are eligible for an employee's exemption if you meet the following conditions:

  • You live in the Netherlands and work for a foreign employer.
  • Your employer provides you with a motor vehicle with foreign number plates.
  • Your employer issues a written declaration that the motor vehicle is primarily intended for your work outside of the Netherlands.

You cannot decide in which country the car or motorcycle is registered.

After making your application you will receive a 'bpm exemption permit for employees'. With this permit only you and your family members living at home in the Netherlands are able to drive the motor vehicle. Family members living at home are permitted to use the motor vehicle in their private capacity if they are named in the permit.

Please note!

If this situation applies to you, you should apply for a licence before your foreign-registered motor vehicle starts using public roads in the Netherlands. You are only able to use the motor vehicle in the Netherlands if you hold the permit.

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/kantoor Buitenland/klantregistratie
Postbus 2892
6401 DJ Heerlen
The Netherlands

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