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 BPM (private motor vehicle and motorcycle tax). The exemption from BPM after your move is also called the exemption for removal goods.
Last updated on 4 August 2026
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 Tax Administration website.
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