Important clarification in regulations regarding BPM refund
The Dutch Tax Authority confirmed on 10 June 2025 that a BPM refund remains possible after a short registration in Germany, unless that registration is an artificial construction.
On June 10, 2025, the Dutch Tax Authority confirmed that BPM refunds remain possible for vehicles registered in Germany for a short period. The law does not impose any requirements on the duration of the registration in Germany. This is a clarifying development for anyone involved in car exports.
Clear rules boost trade
For export-supporting organizations such as @Vinacles and @VDS, this is good news. Clear rules promote cross-border trade and make their services more relevant.
Artificial constructions will not be accepted
The tax inspector retains the right to deny BPM refunds if there is doubt about the motives behind the registration. If it is evident beforehand that the vehicle is immediately intended for export outside the EU/EEA, a “German registration” may be deemed an artificial construction, solely intended to obtain a BPM refund. That is not in line with the intention of the legislator.
Conclusion
Ensure proper substantiation and that the vehicle is physically present in Germany. Then a BPM refund with a “German registration” remains possible and is a legitimate way to export vehicles without BPM.
More information?
Visit the website of the Dutch Tax Authority.