Reclaiming Dutch BPM after the German Zulassung of a used car

According to the Belastingdienst, a refund requires that:

• it concerns a used passenger car, van or motorcycle;
• the vehicle got its Dutch registration on or after 16 October 2006;
• it is not a damaged vehicle (schadevoertuig);
• the RDW has given it the status Export;
• it has been brought to Germany and is permanently registered there;
• that registration took place within 13 weeks after the RDW gave the status Export.

The Belastingdienst decides on each application: whether a refund is granted, the amount and the processing time.

The 13 weeks start when the RDW gives the car export status, so the German Zulassung must not drag on. Plan the German steps straight away:

• book the appointment at the Zulassungsstelle (German vehicle registration office) of the place of residence;
• arrange the HU (German roadworthiness test), or ask whether the Dutch APK report will be accepted;
• have the CoC (certificate of conformity) or Datenbestätigung ready;
• take out the German insurance and get the eVB (electronic insurance confirmation).

All steps are in our guide on how to register a car in Germany. The Dutch papers you need for it are on the page about Dutch car export documents.

First the car is deregistered for export. Then you use the form "Verzoek teruggaaf bpm voor een motorrijtuig met status 'export' bij de RDW": print it, sign it and send it to the Belastingdienst. The evidence includes, among other things, a copy of the registration in the German vehicle register, which goes with the form, and proof of the actual transfer of the car, which you keep in your own records. The refund is paid into the account number known to the Belastingdienst.

1. The car is deregistered for export at our desk, and the RDW gives it the status Export.
2. The new owner registers the car at the Zulassungsstelle in Germany within 13 weeks.
3. The refund form goes to the Belastingdienst with, among other things, a copy of the German registration.
4. The Belastingdienst decides and, if a refund is granted, pays it into the account number it knows.

The Belastingdienst does not state a processing time, and there is no fixed amount you can count on in advance. Keep copies of everything you send.

Our BPM refund service includes:

• checking the conditions;
• the calculation;
• the application form;
• submission to the Belastingdienst;
• monitoring the deadlines;
• an objection if needed.

The fixed service fee is €149 including VAT. The export document is not included and starts from €50. We cannot promise a refund, an amount or a timeline, because the Belastingdienst decides. For a motorhome we make no promise at all, as it is not certain that the scheme covers it.

Based on the conditions above, a refund is not possible when the German registration comes later than 13 weeks after the export status, when the car counts as a damaged vehicle for the Belastingdienst, or when its Dutch registration dates from before 16 October 2006. Our service cannot change that outcome, which is why we check these points first.

Are you a German buyer who exports the car in your own name? Whether a refund is possible depends on the conditions of the Belastingdienst, and we check those with our BPM refund service. We have not found a German exemption that would be lost through a BPM refund. German VAT on a new vehicle is a separate matter and has nothing to do with the BPM refund; see our cost overview for Germany.

Moving with your own car? A refund is only possible when you move to an EU country; read moving to Germany with a car. Questions about your situation? Contact our export desk.