Applying for exemption from BPM for vehicles with a foreign number plate belonging to an employee of a foreign company
Do you live in the Netherlands and drive a vehicle with a foreign number plate on public roads? Then you must pay belasting op personenauto's en motorrijwielen – BPM (private motor vehicle and motorcycle tax). As an employee of a foreign company, you may be entitled to an exemption, the werknemersvrijstelling (employee exemption)
Last updated on 15 December 2022
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Conditions for the BPM employee exemption
You must all the following conditions to qualify for the BPM employee exemption:
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your employer has provided you with a vehicle;
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the registered office of your employer is outside the Netherlands;
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only you or members of your household in the Netherlands use the vehicle;
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you mainly use the vehicle for your work outside the Netherlands.
If you fulfil all these conditions, you can apply for an exemption from paying BPM. You then do not have to pay BPM.
Applying for a BPM employee exemption
Applications for the BPM employee exemtpion must be submitted to the Belastingdienst (Tax and Customs Administration). Use the aanvraag vrijstelling bpm werknemer (in Dutch) application form.
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 2