Posted on: 17-12-2025 Written by: Editorial staff Reading time: 3 minutes
Importing a car? What you need to know about residual BPM and legal regulations

Importing a car? What you need to know about residual BPM and legal regulations

You're looking for a different car and scrolling through Dutch used car websites. But you just can't find what you're looking for. The mileage is too high or the car is missing those specific options you want. Have you ever looked across the border? Germany, in particular, is a paradise for car enthusiasts. The selection is much larger, and the cars are often more luxurious. Also, not unimportantly, cars in Germany are often super well-maintained. Importing a car can save you thousands of euros compared to a comparable model in the Netherlands.

But beware! Anyone who embarks on this adventure unprepared can be disappointed by unexpected costs and administrative hassle.

The biggest cost item is the BPM

In the Netherlands, we pay Vehicle and Motorcycle Tax (BPM) when purchasing a new car. If you buy a car abroad, that tax has not yet been paid there. As soon as you want to register the car in the Netherlands, the Tax Authorities will contact you. Fortunately, you don't have to pay the full amount that applies to a new car because you get a discount based on the age of the car. We call this the residual BPM.

Accurately calculating your residual BPM is perhaps the most important step in the entire import process. There are several ways to do this. Via the depreciation table, based on an appraisal report, or via the flat-rate table.

Choose the most favorable calculation method

The Tax Authorities allow you to choose the method most favorable to you, and that can make a big difference. For a car with minor damage or signs of wear, an appraisal report, for example, can result in a much lower BPM than the standard table. Do you calculate incorrectly or submit an incomplete declaration? Then you risk an additional assessment or a fine. It is therefore important to delve into this or seek advice. In addition to the BPM, you must take into account transport costs, inspection costs at the RDW, and the costs for new license plates.

The RDW inspection

Before you can drive your German dream car on Dutch roads, it must be inspected by the RDW. They check whether the car is technically sound, whether the papers are correct, and whether the vehicle has not been stolen. Make sure you have all documents, such as the Fahrzeugbrief and Fahrzeugschein, complete. Without the correct papers, you will be empty-handed at the inspection. After approval and payment of the BPM, you will only receive your Dutch registration card.

Do it yourself or outsource?

It sounds like a lot of hassle, and it can be if you don't know your way around. You have to get the car insured to the Netherlands, make the declaration, and arrange the inspection. Do you want to benefit from the price advantage and the rich equipment, but don't feel like the stress and paperwork? Then you can call in experts from DAS Import They take care of the entire process or parts of it!

 

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