What is BPM?
The abbreviation BPM stands for Tax on Passenger Cars and Motorcycles. It is a one-time Dutch purchase tax that you pay when you purchase a new passenger car, motorcycle, or commercial vehicle, or when you import a new or used car, motorcycle, or commercial vehicle into/to the Netherlands. Motor vehicles that are 25 years old or older are exempt from BPM, provided they meet certain conditions.
Do I have to pay (residual) BPM if I import a car?
If you import a car or motorcycle from abroad to the Netherlands and it is subject to registration requirements, you must file a declaration with the Dutch Tax and Customs Administration and pay “residual BPM.” This is the original BPM, reduced by an adjustment for the age of the car.
What is the difference between BPM and residual BPM?
BPM is the one-time purchase tax paid in the Netherlands when purchasing a new passenger car or motorcycle. Residual BPM is the depreciated, outstanding value of this tax that remains as a car gets older.
In the event of export outside the EU, or if the vehicle remains in the Netherlands, is it possible to request a refund of residual BPM from the seller?
Residual BPM can never be reclaimed in the event of export outside the European Union (EU). If the lot is not exported (and remains in the Netherlands), it is also not possible to request a refund of residual BPM.
In the event of export to an EU or EEA country, is a seller required to request a BPM refund at the buyer’s request?
No, a seller is not legally required to request a BPM refund at the buyer’s request. Requesting a refund of residual BPM upon export is a right of the last registered Dutch owner (registered holder), not an obligation.
Is a seller on Troostwijk Auctions required to cooperate with a refund of (residual) BPM?
No, this is not required. The lot description will explicitly state whether a seller will cooperate with this.
If I purchased a vehicle at a bankruptcy auction or judicial sale, can I request a refund of (residual) BPM?
This varies by situation; please contact the Dutch Tax and Customs Administration for more information.
If the seller cooperates with a refund of (residual) BPM, how does this process work?
This takes place outside Troostwijk Auctions, so you must make arrangements with the seller regarding this.
Is there a maximum period for requesting a refund of (residual) BPM?
Yes, you must provide the seller with proof of permanent registration in the destination country within 11 weeks of the export date.