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

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Conditions

Are you the owner or holder of the motor vehicle? In order to receive this exemption, you should meet one of the following conditions:

  • You reside in the Netherlands and you own a business based abroad.
  • You own a motor vehicle with a foreign registration plate.
  • The logbook must show that at least 50% of your use of it is for business purposes outside the Netherlands. The distance from the place of residence to the place of work abroad and back does not count.

Only you or your resident family members use the motor vehicle in the Netherlands.
After making your application you will receive a 'bpm exemption permit for employers'. You can use this permit to drive your motor vehicle with foreign number plates in the Netherlands.

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

Problems with completing the form?

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If you are unable to complete the form on your computer, you should first save the form. You can do so by right-clicking on the link of the form and selecting 'Save target' (this term may differ per browser).

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