BPM Netherlands export refund: reclaiming tax on exported cars
How the BPM Netherlands export refund works for Dutch dealers: conditions, documents, how the amount is calculated and its effect on export prices.
· 7 min read
The BPM Netherlands export refund returns part of the registration tax when a Dutch-registered car is exported. Only the last Dutch registration holder can claim; the car must be deregistered for export at the RDW, registered in another EU or EEA country within 13 weeks and free of essential defects. Because of the refund, Dutch dealers can price exports below home-market prices.
What the BPM Netherlands export refund is
The BPM export refund returns the remaining Dutch registration tax when a car leaves the Netherlands for good. BPM (belasting van personenauto's en motorrijwielen) is paid once, when a car is first registered in the Netherlands. Because the tax is built into the car's value, a car that leaves the country would otherwise take Dutch tax abroad, where the buyer also pays local taxes.
The legal basis is Article 14a of the Wet op de belasting van personenauto's en motorrijwielen 1992 (Wet BPM 1992). The EU Court of Justice confirmed on 2 February 2023 (case C-676/21) that member states have some freedom to design the refund, within the limits of the EU ban on discriminatory taxation in Article 110 TFEU.
Who can claim the BPM refund when a car is exported?
Only the person or company in whose name the Dutch registration was last held immediately before export can claim the refund. The Belastingdienst's refund form states that the refund is paid to, and the decision is addressed to, that last registration holder.
For a dealer, this means:
- if you buy a Dutch car and want the refund, the car must be registered in your company's name before you export it, or the previous owner must claim it and you must agree the price accordingly;
- a foreign buyer cannot claim Dutch BPM back; only the Dutch side can;
- the form must be signed by the holder or, for a company, by a person authorised to represent it according to the Chamber of Commerce register.
For car dealers
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Request accessConditions for the BPM refund
The conditions are strict, and the Belastingdienst checks each one. Based on Article 14a Wet BPM 1992, the official refund form and the Dutch government's description of the current scheme:
| Condition | What it means in practice |
|---|---|
| Registration ended because of export | The car has export status in the RDW register |
| Registered in another EU or EEA state | Proof of foreign registration is required |
| Registration abroad within 13 weeks | The car must be durably registered abroad within 13 weeks |
| No essential defects | Damaged cars are excluded from the refund |
| Minimum amount | Refunds below €50 are not paid |
| BPM paid on or after 16 October 2006 | Older registrations do not qualify |
The car must also leave the Netherlands in a roadworthy condition. Exports outside the EU and EEA follow different rules, so check them separately.
Which proof of export and foreign registration is required?
You need the Dutch export documents from the RDW and proof that the car has been registered abroad. The export process at the RDW works like this, according to the RDW:
- Report the export at an RDW inspection station, an RDW counter or a recognised export company, with ID, the registration card or certificate and the Dutch plates. The RDW charges €12; export companies set their own fees.
- Receive three documents: an indemnity certificate (vrijwaringsbewijs) proving that the registration has ended, the registration card with a corner cut off (or part 1B of the certificate), and an export certificate.
- Drive or transport the car. After deregistration the car may still be driven on Dutch public roads for 14 days on export plates (white with black characters), with valid insurance.
For the refund, add a copy of the new foreign registration certificate or an officially certified statement from the foreign registration authority. Send the complete request to the Belastingdienst; incomplete requests are not processed until everything is there.
How is the refundable BPM amount calculated?
The refund is the BPM still resting on the car at the moment of export, determined with the statutory depreciation table. In simple terms, the older the car, the smaller the refund: the BPM that has "depreciated" during the car's life in the Netherlands is not returned.
For a car first registered new in the Netherlands, the logic works roughly like the import calculation in reverse. The statutory table gives, for example, a 55% reduction at 3 years and 2 months. A car with €8,000 gross BPM would therefore still carry roughly €3,600 of BPM at that age. That is a simplified illustration: the exact amount depends on the BPM actually paid, earlier refunds and the dates on the registration, so use the Belastingdienst's form and calculation. The depreciation table is shown in our guide to BPM on imported used cars.
How the refund changes export prices for foreign dealers
The refund lets Dutch dealers sell cars abroad below their Dutch retail price and still earn the same, because they recover part of the tax that is built into the Dutch price. For foreign dealers, this explains why Dutch prices look high on Dutch platforms but negotiable for export.
According to listings tracked by MyCarDealer in October 2026, median asking prices were:
| Model and years | Netherlands | Germany | Belgium | Other |
|---|---|---|---|---|
| Volvo XC60, 2018–2020 | €29,800 (173) | €24,330 (82) | €24,500 (86) | Sweden €26,554 (322) |
| BMW 5 Series, 2018–2020 | €25,945 (229) | €22,900 (463) | €22,500 (204) | Poland €22,613 (42) |
Numbers in brackets are listing counts. A Dutch XC60 at €29,800 is not a bargain for a German dealer, but if the Dutch dealer recovers €3,000–4,000 of BPM on export, a trade price around the German level becomes possible. Ask Dutch sellers for an export price, not the retail price. Our guide to importing a car from the Netherlands covers the buyer side.
Planned changes to the refund scheme
The Dutch government has proposed simplifying the scheme. In a letter to parliament dated 10 September 2025, the State Secretary for Finance announced a public consultation on ideas such as:
- processing a refund request only after one year, with a full refund of the remaining BPM if the car has not been re-registered in the Netherlands in that period;
- an immediate refund for businesses that provide a guarantee;
- limiting the refund to cars younger than 12 years;
- possibly no longer excluding cars with essential defects.
These are proposals, not law, as of that letter. Check the current rules with the Belastingdienst before you plan export margins around them.
How to use the BPM refund in your calculation
Use the BPM refund as part of the selling price for exports, not as a bonus. For a Dutch dealer:
- Calculate the expected refund from the car's BPM data and age.
- Subtract the export costs: RDW fees, transport and the cost of the foreign registration evidence.
- Set an export price that, plus the refund, beats your Dutch retail result after costs and stock time.
For a foreign dealer, compare the Dutch export price with the price of the same car in your own country. MyCarDealer shows your home-market price and the maximum bid after transport and VAT for a specific car; try it with a free valuation. Registration taxes in other countries are compared in our overview of car registration tax in Europe.
Frequently asked questions
Who can claim the BPM refund when a car is exported?
Only the person or company in whose name the Dutch registration was last held immediately before the export. A foreign buyer cannot claim it.
What conditions apply to the BPM export refund?
The car must be deregistered for export at the RDW, registered in another EU or EEA state within 13 weeks, leave in roadworthy condition without essential defects, and the refund must be at least €50. The BPM must have been paid on or after 16 October 2006.
How is the refundable BPM amount calculated?
It is the BPM still resting on the car at export, calculated with the statutory depreciation table. The older the car, the lower the refund.
Which documents prove export and foreign registration?
The RDW export documents (indemnity certificate, cut registration card or part 1B, and export certificate) plus a copy of the foreign registration certificate or an official statement from the foreign registration authority.
Will the BPM export refund rules change?
The Dutch government consulted in 2025 on simplifying the scheme, including a one-year waiting period, immediate refunds for guaranteed businesses and an age limit of 12 years. Check the current status with the Belastingdienst.