If you live in the Netherlands and you drive on public roads with a motor vehicle with a foreign number plate, you must pay belasting op personenauto's en motorrijwielen BPM (private motor vehicle and motorcycle tax). However, it is possible to get an exemption if you are using the vehicle for a limited time only. This means that you will not have to pay BPM.
Last updated on 15 December 2022
Criteria for a BPM exemption for short-term use
There are conditions for BPM exemption for short-term use. For instance, you can only use the vehicle in the Netherlands for a maximum of 2 weeks.
Applying for a BPM exemption
To obtain a BPM exemption for short-term use, you must report this to the Belastingdienst (Tax and Customs Administration).You need to use the form Exemption from Private Motor Vehicle and Motorcycle Tax (bpm) and Motor Vehicle Tax (mrb) for short-term use (in Dutch).
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 3a