Tax rebate scheme for exports from the Netherlands

As well as the BTW (VAT) that is levied at a rate of 19% on new and used vehicles, the Netherlands imposes an extra tax, BPM (luxury tax). This is linked to the emissions of each vehicle. In order to make the Netherlands a more attractive export nation, it has been decided to introduce the tax rebate scheme.

How much do you, as a foreign buyer in the Netherlands, benefit from this?

This varies from one vehicle to another. As a foreign buyer, you do not have to pay the tax in relation to a car registered on or after 16-10-2006.

What are the things you should keep in mind?

  • 1. The vendor applies for a rebate of the luxury tax on private cars and motorcycles (BPM), which you therefore do not have to pay
  • 2. When exporting the car from the Netherlands, you got two registration options:
    2.1 You pay a deposit to an export service point and the deposit is returned to you (in full) once you have sent back a copy of the car's registration document from an EEA country to the export service point
    2.2 You let an export service point temporarily register the car in Germany and no deposit or copy of a later registration is needed.
  • 3. The full transaction of option 2.1 takes about 13 weeks to complete but is cheaper than option 2.2 that takes 2 to 3 days to complete.