Applying for exemption from paying BPM when moving to the Netherlands from another EU Member State
If you are moving to the Netherlands from another Member State of the Euopean Union (EU) and bringing your passenger car, van or motorbike with you, you can apply for an exemption from paying belasting van personenauto’s en motorrijwielen – BPM (private motor vehicle and motorcycle tax). The exemption from BPM after your move is also called the verhuisboedelvrijstelling (exemption for removal goods). This is subject to certain conditions.
Last updated on 15 December 2022
Lees deze informatie in het Nederlands
Eligibility for the exemption from BPM when moving to the Netherlands
Examples of the conditions include:
- You bought your vehicle at least 6 months before moving to the Netherlands. A vehicle is, for example, your passenger car, van or motorbike.
- You must also have used the vehicle during that period.
All the conditions for the relocation exemption are listed on the aanvraag vrijstelling bpm bij verhuizing form that can be downloaded from the Belastingdienst (Tax and Customs Administration) website.
Students not eligible for the exemption
If you intend to come to the Netherlands to study, you will usually not be granted an exemption from paying BPM.
Applying for an exemption from BPM
Applications for the relocation exemption are made via the Belastingdienst website. Applications must be made within 12 months of your move, using the Application form for relocation exemption from paying BPM.
Laws and regulations (in Dutch)
Wet op de belasting van personenauto's en motorrijwielen 1992, artikel 14
Uitvoeringsbesluit belasting van personenauto's en motorrijwielen 1992, artikel 4