Many Ukrainians fleeing the war arrived in the Netherlands in their cars, which caused uncertainty and a number of questions. What about driver's licenses, insurance and, finally, taxes? The Nalog.nl team informs Ukrainian car owners about the relevant decisions of the authorities in the EU and the Netherlands as they are made. In particular, the beginning of 2023 was marked by good news: Ukrainians under temporary protection were exempted from paying car taxes in the Netherlands. Important nuances are video Svetlana Koshek.
Status of Ukrainian drivers/car owners in the Netherlands
We remind you that from July 27, 2022, Ukrainians under temporary protection can freely use driver's licenses throughout the European Union until the expiration date of the temporary protection period - details here и here. At the same time, Ukrainian drivers/car owners in the Netherlands must:
- have car insurance video there are some details about Ukrainian car insurance in the Netherlands);
- pay for parking
- adhere to the rules of the road - no one exempts Ukrainians from fines for violations.
Car taxes in the Netherlands
Car owners in the country pay two types of taxes:
- BPM (belasting van personenauto's en motorrijwielen) - tax on the purchase or importation of a vehicle into the Netherlands;
- MRB (motorrijtuigenbelasting or wegenbelasting) is a road maintenance tax, the so-called road tax.
The first is paid once, the second - quarterly. Under certain circumstances, exemptions from paying these taxes are possible. For example, according to general rules, a car owner does not pay BPM if he is in the Netherlands temporarily and he does not have a tax residency. Also, a person is exempt from paying tax on the import of a car if he moves to the Netherlands for permanent residence. The MRB tax is not paid by persons who are not registered with the BRP (Basisregistratie Personen). In addition, the car owner can be exempt from paying MRB for up to 6 months. Since the general rules for car tax exemption are not suitable for Ukrainians under temporary protection, the government has developed and implemented special tax rules.
Temporary Tax Measures Decree 2022-2024
Until the expiration date of the temporary protection period (today it is March 4, 2024), Ukrainian car owners are exempt from paying taxes on cars - BPM and MRB. This rule is enshrined in the corresponding decree (Besluit tijdelijke fiscale maatregelen autobelastingen Oekraïne 2022–2024), which was published in the Government Gazette. The decree comes into force the day after the date of publication and is retroactive until February 24, 2022 inclusive.
Important! A prerequisite for exemption from paying taxes on cars is the presence of registration in the register of vehicles of Ukraine.
Publication Date: 09.01.2023
