Moving within the EU: exemption from BPM
Download
Use Adobe Reader to view the PDF. The program can be downloaded from the Adobe website. We are not responsible for the installation and use of the reader. If you use software other than Adobe Reader to open a form on our website, errors may occur in the form.
Conditions
You can get the exemption if you meet these conditions:
- You are moving from another EU country to the Netherlands and you are bringing motor vehicle (passenger car, , delivery van or motorcycle).
- The vehicle is part of your household goods (your personal belongings that you bring when moving).
- You use the vehicle for the same purpose as before.
- You have owned and used the vehicle for at least 6 months before moving to the Netherlands.
- You had your normal residence in the other country for at least 12 months before moving to the Netherlands. The form explains what we mean by 'normal residence'.
You must apply for exemption within 12 months after you move.
If you receive the exemption, your family members who live with you in the Netherlands may also drive the vehicle.
Please note!
If you receive the exemption but sell, rent, or lend the vehicle to someone within 12 months after the exemption starts, you will still have to pay BPM (Belasting van personenauto's en Motorrijwielen - private motor vehicle and motorcycle tax).
How to fill in the form
You can fill in the form on your computer. You need Adobe Reader version 9.0 or higher. After filling in the form, you print the form, sign it and send it by post.
Where to send the form
Send your completed and signed form to:
Belastingdienst
Postbus 4
6400 AA Heerlen
The Netherlands
Problems filling the form?
It is best to fill in the form on a computer. The form may not work well on a tablet or smartphone.
If you cannot fill in the form directly:
- Save the form first
- Right-cclick on the form link and choose 'Save Target As' (the wording may be different depending on your browser).