The vast majority of Dutch vehicles are subject to a domestic vehicle tax called BPM, which is related to the CO2 emissions of a vehicle. BPM is a Dutch abbreviation for “tax on passenger vehicles and motorcycles”.
For every new or imported vehicle that is registered in the Netherlands for the first time and that is subject to BPM, a gross BPM tax amount is due. This amount depreciates each month following the registration according to a fixed depreciation table, price list or valuation report.
The charging of residual BPM only applies for domestic sales, so if a BPM subject vehicle is sold to another Dutch owner and if it stays registered in the Netherlands.
In case of international sales (Dutch cars sold for export), the residual BPM will not be charged to the international customer.
In that case, OPENLANE Netherlands is the last Dutch owner who has to pay the remainder of the BPM amount and who has the option to get it refunded under certain conditions when de-registering and exporting the car.
More detailed info on BPM can be found on the site of the Dutch Tax Administration:
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