Short-term use exemption for bpm and mrb
You can read the PDF by using Adobe Reader. You can download this programme from Adobe. The Tax Administration is not responsible for the installation and use of the reader.
Are you a resident of the Netherlands (registered in the personal records database (in Dutch: Basisregistratie Personen, BRP))? And do you drive on the Dutch public road with a foreign registered car, delivery van or a motorcycle (motor vehicle)? Then you must pay private motor vehicle and motorcycle tax (in Dutch: bpm) and motor vehicle tax (in Dutch: mrb).
Exemption from bpm and mrb for short-term use
Do you drive for a maximum of 2 consecutive weeks on the Dutch road with a motor vehicle registered and made available to you in a foreign country? If so, exemption from bpm and mrb is a possibility. To obtain this exemption, you must notify us of the fact using this form.
Conditions for exemption
The exemption from bpm and mrb in the case of short-term use is only valid on the following conditions:
- It concerns a motor vehicle with a foreign licence number that has been made available to you in a foreign country.
- The motor vehicle is used for a maximum of 2 consecutive weeks in the Netherlands.
- The motor vehicle is used by a resident of the Netherlands i.e. one who is registered in the Dutch municipal personal records database, or by a resident member of that person’s family or the motor vehicle is at the disposal of an organisation or company that is registered in the Netherlands.
- The exemption is granted to the person who has the motor vehicle at his/her disposal (the user). Or, if an entity registered in the Netherlands, a company for instance, has the actual use of the motor vehicle, this entity.
- You can only online register the exemption from bpm and mrb for short-term use.
- The exemption starts from the commencement date that you state in the form. The commencement date is the date on which you will come onto the Dutch public road with the motor vehicle for the first time.
You can withdraw or change the exemption from bpm and mrb in case of short-term use, but only prior to the stated commencement date.
- You can fill in the registration for exemption from bpm and mrb for short-term use yourself, but a family member or a rental or lease company can also do this on your behalf. The registration does not have to be signed.
A user may only register the same motor vehicle for exemption once per year for a maximum of 2 consecutive weeks.
- You only have an exemption from bpm and mrb for the situation registered (the motor vehicle, the user, the period of exemption).
If you no meet the requirements during the period of exemption, the exemption becomes null and void and you immediately have to file a return for bpm. You will then have to pay bpm and mrb as of the first day that the motor vehicle is used in the Netherlands.
For more information about the registration for exemption from bpm and mrb for short-term use, call the Tax Information Line Cars.