It's December. Please note the conditions of the MRB transitional arrangement

MRB transitional regulation for motor vehicles is in force again

Old-timer owners who make use of the transitional arrangement for motor vehicles are not allowed on public roads with the vehicle that falls under the scheme as of 1 December.

The month of December 2022 still falls under the MRB transitional arrangement of the current calendar year. This also applies if someone has used the transitional arrangement this year and wants to waive the 2023 transitional arrangement. In that case, the owner is not allowed to use the public road in the current month of December. The last month of this year belongs to the fiscal period 2022, which applies in terms of transitional arrangements for vehicles with a date of first registration from January 1, 1982 to January 1, 1988.

The fiscal period 2023 applies in terms of transitional arrangement for eligible vehicles with a date of first admission from 1 January 1983 to 1 January 1988. Anyone who is not yet part of the transitional arrangement, but wants to make use of it in 2023, can register before 31 December 2022 at the tax authorities. In that case, the classic car is not allowed on the road in January and February 2023, as well as in December 2022. Parking on public land is also out of the question. More conditions apply.

Transitional arrangement and insurance: minimum liability insurance obligation

When the owner makes use of the transitional arrangement, the registration number of the vehicle is “actively” registered with the RDW and the “Motor Vehicle Liability Insurance Act W” (the WAM) is in force. As a result, it is mandatory to keep the old-timer insured at least WA in the winter months in question. The fact that the public road may not be used does not release the owner from the insurance obligation.

Event arrangement in transitional arrangement

Those who use the transitional arrangement, and continue it in 2023, 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. The organizer must also have registered the event with the tax authorities. The vehicle may be used for a day during the winter regulation for the APK inspection 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 2023, but prefer immediately

Incidentally, the Tax and Customs Administration says it has sent the invoices in relation to the transitional arrangement for 2023 again. The invoices must be paid no later than December 31, with the advice being given to the invoice appearance to be paid a few weeks before the turn of the year. Owners of a vehicle that falls under the conditions that was first taken into use before 1 January 1988, and with a date of first registration less than forty years ago, will therefore also be eligible for the scheme next year. In that case, the owner will pay an MRB rate of a maximum of €138. The Tax and Customs Administration advises participants who have not yet received an invoice by mid-December to contact them.

2023: not on the road for three months and not public parking

In January, February and December 2023, the vehicle in the transitional arrangement is not allowed on public roads. Parking in a public place is also prohibited. Motor vehicles running on diesel and LPG (with the exception of busses and trucks not used for commercial purposes) are not eligible for the transitional arrangement, regardless of age. Owners pay the full rate for this, unless the license plate is suspended. Owners of petrol camping vehicles can choose between the special rate (check the conditions here) or the transitional arrangement. Motor vehicles of forty years and older are exempt from MRB, regardless of fuel type.

For the first time, register the transitional arrangement for petrol vehicles

Owners who have not previously participated in the transitional arrangement for petrol vehicles - but who wish to do so - must register their vehicle with the Tax Authorities before 31 December. The Tax and Customs Administration has the relevant forms for this online available. For the record: we have inquired with the Tax and Customs Administration about the deadline for registration. The Tax and Customs Administration has confirmed that registration for participation in the 2023 transitional arrangement will be submitted by the Tax and Customs Administration no later than December 31 of this year. must have been received. It is also recommended that you contact them to check whether the application has been received in good order.

Purchasing a motor vehicle that qualifies for the scheme

Are you purchasing a motor vehicle that qualifies for the scheme and the selling owner does not participate in the transitional scheme? Then you will automatically receive a letter from the Tax and Customs Administration after the transfer. She will draw your attention to the possibility of participating in the scheme. For the remaining period of the current calendar year, the owner pays the regular MRB rate. However, the new owner can register for the transitional arrangement for the new calendar year. If you purchase a motor vehicle that is part of the transitional arrangement, the new owner will not receive an invoice for the calendar year in which you purchase the vehicle. After all, the seller has paid the bill for the whole year. However, the new owner will receive an invoice for the next calendar year/period.

Stop participating in the transitional arrangement?

If someone does not (any longer) wish to participate in the scheme, the owner must make this known via the appropriate section form. After processing, the owner retroactively pays the normal rate. The choice can also be made to no longer participate as of 1 January 2023. In that case, the transitional arrangement note for 2023 sent by the Tax and Customs Administration does not have to be paid. The Tax and Customs Administration does send an invoice with the normal rate for motor vehicle tax. That will happen early in 2023.


You can find more information about the transitional arrangement at the website of the Tax Authorities.


Give a reaction
  1. Maybe a bit early, but still the following question:
    My car turns 28 on 2/2024/40. For 2024 I want to remove him from the transitional arrangement as of 1-1-2024 and immediately suspend him and remove him from the suspension again as of 1-3-2024. Is this possible and do I still have to pay attention to / arrange certain things?

  2. “We can't make it more fun, but we can make it easier”
    well, that last one sucks too.
    Any other toko that works in such a customer-unfriendly manner would not have a customer left, but yes, one is obliged to be a "member" of this club.

  3. Own a car from Jan '89 and Sept '94. I bark too. Too bad it's only completely free at 40. The other side of the story… Hobbies cost money. (death eater)

  4. Actually a stupid law. I remember that it was adopted as a compromise in the House of Representatives at the time by "clapping hands". Will this be actively monitored? I don't think even the police know how things work.

  5. My '86er E28 was approved for the MOT last Wednesday, November 30, until January 28, 2025. Then put in its own pen until (at least) March 1. If there is still brine, then a little longer.

    • My oldtimer will soon be 40 years old. Do I have to apply for an exemption?
      Is your classic car a passenger car, delivery van or motorcycle? Then you don't have to do anything. We will send you a letter stating that you are exempt.

    • that MRB exemption at age 40… that regardless of the date of first admission? my w126 300se is from feb1988 and is therefore outside the transitional arrangement, but ti will be tax-free in feb 2028 or not because ti is outside the old-timer arrangement.

  6. I have one from 1-7-1988 and one from 5-10-1988
    yay!!!, I can drive all year round without any restrictions
    thanks to the full tax that I have been paying for one of the two cars for over 34 years.

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