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1 December, gasoline classics and the transitional arrangement. What to look out for.

transitional arrangement
ER Classics Desktop 2022

For most petrol vehicle owners in the transitional arrangement for vintage cars, it is no longer a surprise. But still: the relevant vehicles that are in the scheme may be parked again before December 1. It also means that a number of conditions become current again. The month of December 2018 is still covered by the current calendar year. This also applies if someone has made use of the transitional arrangement this year and wants to abandon the 2019 transitional arrangement.

In that case, the owner may not use the public road in the current December month. The last month of this year is part of the 2018 tax period. This concerns vehicles with a date of first authorization from 1 January 1978 to 1 January 1988. Those who are not yet in transition, but wish to participate in 2019, can apply for 31 December 2018 register with the tax authorities. In that case, the classic may not be on the road in January and February 2019, just as in December 2018. More conditions apply.

Transitional arrangement and insurance: Minimum liability insurance

When the owner makes use of the transitional arrangement, the license plate of the vehicle is 'actively' registered with the RDW and the Motor Vehicle Liability Insurance Act (WAM) is in force. As a result, you are obliged to keep the old-timer insured for at least third-party liability in the winter months concerned. The fact that the public road may not be used does not relieve the owner of the insurance obligation. At present, the WAM only has an exception for vehicles that are suspended.

Event arrangement in transitional arrangement

Those who use the transitional arrangement and continue it in 2019 may use the old-timer for a maximum of two days during the next three "restriction months". The event must be approved by the tax authorities and be notified by its organizer. For the purpose of the MOT inspection during the winter regulation, the vehicle may be used for a day to drive to and from the inspection station. This is not at the expense of the two days allowed.


Re-use the transitional arrangement? Pay 1 bill before January 2019, but prefer immediately

The Tax and Customs Administration says it has sent the invoices again in relation to the transitional arrangement. The invoices must be paid for 1 January 2019, the advice being given to pay the invoice a few weeks before the end of the year. Owners of a qualifying petrol-driven vehicle - which was first put into use on 1 January 1979 or later but before 1 January 1988 - are therefore eligible for the scheme next year. Then the owner pays an MRB rate of maximum € 125. The Tax and Customs Administration advises participants who have not yet received a bill mid-December to contact the Tax Phone Car.

2019: not on the road for three months and not public parking

In January, February and December 2019, the petrol vehicle is not allowed on the public road in the transitional arrangement. Parking in a public place is also out of the question. Diesel and LPG motor vehicles are - regardless of age - not eligible for the transitional arrangement. Owners pay the full rate for this, unless the license plate is suspended. Motor vehicles of forty years and older are exempt from MRB, regardless of fuel type.

Apply for the first time for a transitional arrangement

Owners who have not previously participated in the transitional arrangement - but want to do so - must register their vehicle with the tax authorities before 31 December. This also applies to the owners who did participate before 2018, but not in 2018. The Tax and Customs Administration has the relevant forms for this online and available. Incidentally, the not yet participating owners of the vehicles eligible for the transitional arrangement have not received a tax assessment from the Tax Authorities.

Stop participating in the transitional arrangement?

If someone in 2019 no longer wants to participate in the scheme, then they do not have to pay the bill. In the course of January 2019 the owners in question will receive an invoice with the normal rate for the motor vehicle tax.

Transitional arrangement. For which vintage cars?

When an old-timer meets the age requirements, the scheme is possible with a

  • passenger car, camper van or delivery van that is exclusively intended to run on petrol
  • motor
  • truck that is not used for commercial purposes
  • bus that is not used for commercial purposes

You can also find more information on the website of the Tax Authorities.