Employer: exemption from BPM
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Conditions
Are you the owner or holder (houder) of a motor vehicle (passenger car, delivery van or motorcycle) with a foreign licence plate (i.e. not Dutch)? You may qualify for the employer's exemption if you live in the Netherlands and meet these conditions:
- You live in the Netherlands and own a business abroad.
- You have a motor vehicle with a foreign licence plate (i.e. not Dutch).
- You prove with a mileage log (kilometerregistratie) that you use the vehicle at least 50% of the time for work outside the Netherlands. The distance between your home and your workplace abroad does not count in this calculation.
If you get the 'Employer BPM Exemption', you may drive the motor vehicle with a foreign licence plate (i.e. not Dutch) in the Netherlands.
How to fill in the form
You can fill in this form on your computer. You need Adobe Reader version 9.0 or higher. After you fill in the form, you must print it, sign it, and send it by mail.
Where to send the form
Send the completed and signed form to:
Belastingdienst
Postbus 4
6400 AA Heerlen
The Netherlands
Having problems filling in the form?
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