Conditions for motor vehicle tax transitional arrangement are in effect again.

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Owners who are in the transitional arrangement for petrol vehicles are not allowed on the public road from 1 December. The scheme is now known, but we would like to emphasize that its conditions will be up to date again from 1 December last.

The month of December 2020 is still subject to the MRB transitional arrangement of the current calendar year. This also applies if someone has made use of the transitional arrangement this year and wishes to waive the transitional arrangement for 2021. In that case, the owner is not allowed to use the public road in the current December month. The last month of this year is part of the 2020 fiscal period. In this case, it concerns vehicles with a date of first admission from January 1, 1980 to January 1, 1988. Those who are not yet in the transitional scheme, but want to make use of it in 2021 , can register with the tax authorities before December 31, 2020. In that case, the classic will also not be allowed on the road in January and February 2021, as in December 2021. Parking on public land is also out of the question. There are even more conditions.

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 2021, but prefer immediately

Incidentally, the Tax and Customs Administration says it has sent the invoices in relation to the transitional arrangement again. The invoices must be paid before 1 January 2021, whereby the advice is given to pay the invoice no later than a few weeks before the turn of the year. Owners of a petrol-powered vehicle under the conditions, which was first put into service before 1 January 1988, and with a date of first admission less than 127 years ago, will be eligible for the scheme next year. In that case, the owner pays an MRB rate of up to € XNUMX. The Tax and Customs Administration advises participants who have not yet received a bill in mid-December to contact the Tax Telephone Auto.

2021: not on the road for three months and not public parking

In January, February and December 2021, 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.

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 wish to do so - must register their vehicle with the tax authorities before 31 December. This also applies to owners who did participate before 2020, but did not use the scheme in 2019. 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 for petrol vehicles?

If someone in 2021 no longer wants to participate in the scheme, then they do not have to pay the bill. In the course of January 2021 the owners in question will receive an invoice with the normal rate for the motor vehicle tax.


You can find more information about the transitional arrangement at the website of the Tax Authorities. It describes, among other things, which vehicles are covered by the regulation.

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Give a reaction
  1. Small correction, the transitional arrangement has already amounted to € 2021 for 129. They keep increasing the amount every year, we started with € 120.
    I just paid the bill for our 86er Maserati Biturbo, the only classic here in the shed that is not yet tax free.

  2. The pictured Mitsubishi Galant 2300 turbo diesel was my 2nd car.
    Very economical, but at 100.000 km the trouble started with almost all copies. Broken head gasket, broken turbo etc… The sheet metal was also very light and sensitive to parking dents and pits in the doors. The car was eventually scrapped after 5 years and 132.000 km. Then I focused on cars that I could rely on more.
    The 1600 and 2000 petrol were reliable, but the Diesel did not pull any *

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