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Belasting

Transitional arrangement company cars 2025!

15/04/2024

3 min.

On January 1, 2025, the bpm regulation for commercial vehicles will change, causing uncertainty in the market. From this date, the exemption from bpm for new commercial vehicles will expire, meaning that bpm must be paid for vehicles with a first registration date on or after this date.

Important News for Entrepreneurs

Good news for entrepreneurs: a transitional arrangement is coming! This has been confirmed by both the BOVAG and the Tax Authorities (Belastingdienst). Vehicles with a first registration date on or before December 31, 2024, and which are first registered in the Netherlands after January 1, 2025, will still be exempt from bpm (vehicle tax). An important condition is that the entrepreneur scheme may be used: the 'new and unused' status is not relevant in this case.

Contact Us Early for Registration!

It is crucial that vehicles have sustainable registration before December 31, 2024. It is expected to be very busy at the RDW (Netherlands Vehicle Authority) in December. Therefore, it is essential to timely request an inspection with us. In some cases, vehicles can only be presented to the RDW once the construction of the commercial vehicle is complete. For a CVO phase 1 (incomplete CVO), the construction must be completed before the vehicle can be inspected, which is usually the case for chassis-cabin vehicles. If these matters are not arranged in time, registration will not take place before 2025, and bpm must be paid, which can amount to tens of thousands of euros.

Uncertain if vehicles can still be registered in time? Please contact us. We are happy to discuss the possibilities and can often provide a solution.

Want to learn more? Contact us for non-binding advice at import@vdsautomotive.com or by using the contact form.