Car registration in the Netherlands

Driving in the Netherlands with
a foreign registration number
1. Why this leafet?
Are you a Dutch resident and do you have a car? In that case, you must pay tax for this car.
Also if this car has a foreign registration number. However, there are also situations in
which you do not pay any tax for your car with a foreign registration number. This leaflet
contains information about:
– when to pay tax for a car with a foreign registration number
– when not to pay tax
– how to pay tax
– how to obtain more information
2. When must you pay tax for your car?
Are you a Dutch resident? In that case, you must pay motor vehicle tax (mrb) and private
motor vehicle and motorcycle tax (bpm).
2.1 When are you considered a resident?
The Tax and Customs Administration considers you a resident if you are registered with a
Dutch municipality and if you have ties with the Netherlands. These ties may be evident
from various maters:
– You live here more or less permanently.
– You work here.
– You spend most of your time in the Netherlands.
– Your family also lives in the Netherlands.
– Your children go to school here.
– You are insured in the Netherlands.
– You are a member of an association here.
– You have a bank account here.
– Your insurance is in force in the Netherlands.
Do you come to the Netherlands and do you bring a car? Do you come to live here
permanently or do you come here temporarily for your work or study? Or do you work
for a foreign company? This leaflet contains information about the rules for taxes and
your car with a foreign registration number.
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3. When do you not pay any tax for your car?
In a number of situations, you do not have to pay any bpm or mrb for your car with a
foreign registration number. In that case, however, you must apply for an exemption. You
can also apply for an exemption if you temporarily drive a car with a foreign registration
number.
3.1 You move to the Netherlands
You do not pay any bpm if you move to the Netherlands and you have owned the car you
bring with you for more than six months.
You can apply for an exemption from bpm using the form ‘Aanvraag vergunning vrijstelling
bij verhuizing’ (Application for a licence granting an exemption in case of a move). You can
download the form from www.belastingdienst.nl.
3.2 You work for a foreign company
You pay no bpm and mrb in the following situations:
– You work for a foreign employer and you were given a car with a foreign registration
number for your work.
– You have a car with a foreign registration number and you are the owner or director of
a foreign company.
You can apply for an exemption using the form that is applicable to you:
– ‘Aanvraag vergunning vrijstelling werknemer’ (Application for a licence granting an
employee an exemption)
– ‘Aanvraag vergunning vrijstelling werkgever’ (Application for a licence granting an
employer an exemption)
You can download the forms from www.belastingdienst.nl.
3.3 Temporary use of a car with a foreign registration number
Did your car break down abroad and did you have to drive home in a rented car? Or do you
need a car with a foreign registration number for a short period in the Netherlands for
another reason? In that case, you may be entitled to a two-week exemption from bpm and
mrb. For this exemption, the car may not be registered in your name.
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You can apply for an exemption using the digital form ‘Vrijstelling voor bpm en mrb bij
kortstondig gebruik’ (Exemption from bpm and mrb for short-term use). You can find this
form on www.belastingdienst.nl. Do you rent a car abroad? Ask the rental company if they
have already applied for an exemption. They usually have already done this for you.
4. How do you pay bpm and mrb?
You first download the form ‘Aangife bpm voor niet-vergunninghouders’ (bpm declaration
for non-licence holders) from www.belastingdienst.nl. Complete the form. Afer that, you
go to the RDW (Government Road Transport Agency) to have the car registered for a Dutch
registration number. For more information about the RDW, visit www.rdw.nl or call the
RDW: 0900 - 0739, opening hours from Monday to Friday from 8.00 am to 5.00 pm.
Please note!
Take the completed form ‘Aangife bpm voor niet-vergunninghouders’ with you if you go to
the RDW.
The RDW will give you a ‘Document voertuiggegevens voor de bpm-aangife’ (Vehicle data
document for the bpm declaration). You use this document and the ‘Aangife bpm voor
niet-vergunninghouders’ to file a bpm declaration at a bpm declaration point. The
declaration point has the same address as the RDW. Afer you have filed a bpm declaration,
we will send you an e-mail or a leter. This will state how you can pay the bpm. Afer the
registration with the RDW, you will automatically receive a giro collection form for the mrb.
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5. Certainty about paying tax for your car
Afer reading this leaflet, do you still wonder whether or not you have to pay tax in the
Netherlands? In that case, you should inform us of your situation in writing. We will then
check it for you.
5.1 How do I pass on my situation?
Send a leter to:
Landelijk Coördinatiecentrum Auto (LCA)
Postbus 845, 7600 AV Almelo
The leter should state your situation:
– the date of your arrival in the Netherlands and the date of your departure
– the reason for your stay in the Netherlands
– registration number, make, type and colour of your car
– your surname and initials
– your citizen service number or your tax and social insurance number
– your address
– your telephone number
5.2 What reply will I get?
You will receive a leter from us within four weeks. This leter will state how we assess your
situation and what you should do:
– not paying tax
– paying tax
– applying for an exemption
If you need not pay any tax, you should keep a copy of our leter with your car registration
papers. You can then show the leter in case of a roadside check.
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6. More information
Do you still have any questions about driving a car with a foreign registration number in the
Netherlands? Visit www.belastingdienst.nl or call the BelastingTelefoon Auto (Cars):
0800 - 0749, opening hours from Monday to Friday from 8.00 am to 5.00 pm. You can also
send a leter to the Landelijk Coördinatiecentrum Auto, Postbus 845, 7600 AV Almelo.
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Dit is een uitgave van:
Belastingdienst
April 2013
lca 003 - 1z*2pl