Exemption

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In a number of situations you will be granted an exemption. In that case you are not liable for bpm. The following summary sets out the main exemptions, with information about how to apply for them.

Exemption	Conditions and applications
Exemption for removal goods	You are moving from another EU country to the Netherlands Conditions and application for permit exemption bpm for moving within the EU (this form is only available in Dutch) With this permit you do have to file a full bpm declaration, but you do not have to pay bpm. You pay motor vehicle tax. You are moving from a country outside of the EU to the Netherlands You are granted the removals exemption if you file an import declaration with Customs. Following import you can apply to register your motor vehicle in the Netherlands. You do have to file a full bpm declaration, but you do not have to pay bpm. You do however pay motor vehicle tax.
Employee’s exemption	Conditions and application for exemption from bpm, employee (this form is only available in Dutch) With this permit you can drive a motor vehicle with foreign licence plates in the Netherlands.
Employer’s exemption	Conditions and application for exemption from bpm, employer (this form is only available in Dutch) With this permit you can drive a motor vehicle with foreign licence plates in the Netherlands.
Exemption when moving out of the Netherlands	Conditions and application for exemption for moving abroad (this form is only available in Dutch) Use this form to apply for an exemption from customs duties, turnover tax and bpm for a newly purchased motor vehicle.
Exemption during temporary stay in the Netherlands	Conditions and application for exemption for temporary stay in the Netherlands (this form is only available in Dutch) Use this form to apply for an exemption from customs duties, turnover tax and bpm for a newly purchased motor vehicle.
Exemption for carrying a wheelchair in the cargo space of a delivery van	Conditions and application for exemption for carrying a wheelchair in the cargo space of a delivery van With this exemption you are not liable for bpm if you only transport a wheelchair as cargo. Only for delivery vans put into use before 1 July 2005.
Application for exemption from bpm on a motor vehicle during temporary stay in the Netherlands	Temporary exemption from passenger cars and motorised vehicles tax, motor vehicle tax: driving a motor vehicle with a foreign licence plate in the Netherlands With this exemption you can drive for a maximum of 2 weeks in the Netherlands with a motor vehicle with foreign licence plates made available to you in a foreign country. For each application (including family members living at home) you can only be given 1 two-week exemption for the same car or motorcycle a year. You should apply for this exemption before you take the car or motorcycle with foreign licence plates on the public road in the Netherlands.
The entrepreneurs scheme	Are you an entrepreneur and do you have a delivery van? Then you may usually invoke the entrepreneurs scheme for the bpm. You don't have to apply for the entrepreneurs scheme. But you must file a declaration if you don't meet the conditions (anymore).

Exemption

Conditions and applications

Exemption for removal goods

You are moving from another EU country to the Netherlands

Conditions and application for permit exemption bpm for moving within the EU (this form is only available in Dutch)

With this permit you do have to file a full bpm declaration, but you do not have to pay bpm. You pay motor vehicle tax.

You are moving from a country outside of the EU to the Netherlands

You are granted the removals exemption if you file an import declaration with Customs. Following import you can apply to register your motor vehicle in the Netherlands. You do have to file a full bpm declaration, but you do not have to pay bpm. You do however pay motor vehicle tax.

Employee’s exemption

Conditions and application for exemption from bpm, employee (this form is only available in Dutch)

With this permit you can drive a motor vehicle with foreign licence plates in the Netherlands.

Employer’s exemption

Conditions and application for exemption from bpm, employer (this form is only available in Dutch)

With this permit you can drive a motor vehicle with foreign licence plates in the Netherlands.

Exemption when moving out
of the Netherlands

Conditions and application for exemption for moving abroad (this form is only available in Dutch)

Use this form to apply for an exemption from customs duties, turnover tax and bpm for a newly purchased motor vehicle.

Exemption during temporary
stay in the Netherlands

Conditions and application for exemption for temporary stay in the Netherlands (this form is only available in Dutch)

Use this form to apply for an exemption from customs duties, turnover tax and bpm for a newly purchased motor vehicle.

Exemption for carrying
a wheelchair in the cargo space
of a delivery van

Conditions and application for exemption for carrying a wheelchair in the cargo space of a delivery van

With this exemption you are not liable for bpm if you only transport a wheelchair as cargo. Only for delivery vans put into use before 1 July 2005.

Application for exemption
from bpm on a motor vehicle
during temporary stay in the Netherlands

Temporary exemption from passenger cars and motorised vehicles tax, motor vehicle tax: driving a motor vehicle with a foreign licence plate in the Netherlands

With this exemption you can drive for a maximum of 2 weeks in the Netherlands with a motor vehicle with foreign licence plates made available to you in a foreign country. For each application (including family members living at home) you can only be given 1 two-week exemption for the same car or motorcycle a year.

You should apply for this exemption before you take the car or motorcycle with foreign licence plates on the public road in the Netherlands.

The entrepreneurs scheme

Are you an entrepreneur and do you have a delivery van? Then you may usually invoke the entrepreneurs scheme for the bpm. You don't have to apply for the entrepreneurs scheme. But you must file a declaration if you don't meet the conditions (anymore).

Please note!

Always send the correct documents with your application for an exemption. The documents that you must enclose with your application are listed in the application form.

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