The letter of the law

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There appears to be a lack of clarity about our limited exemption. That is why we provide the Letter of the Law for information. Thanks to Rene Winters and Jonathan Weegink


See II. EXPLANATORY MEMORANDUM, explanation of Article XIX, part G (Chapter XA and Articles 84a and 84b of the Motor Vehicle Tax Act 1994). The Special situations section is particularly relevant. Below the full text:

Extraordinary situations
The sixth and seventh paragraphs of the present article 84a relate to specific situations that may occur during the course of the calendar year. The sixth paragraph refers to a motor vehicle that comes from abroad and is provided with a Dutch registration by registering with the RDW. Contrary to the first paragraph of the aforementioned article, the first period for this motor vehicle starts on the date of the first registration of the registration certificate issued in the Netherlands. The holder of the motor vehicle registered in the Netherlands receives a standard MRB invoice from the Tax Authorities. If the taxpayer declares that he wants to make use of the transitional arrangement before the payment period has expired, a letter will be sent by the tax authorities with the invitation to make the aforementioned request and the transitional arrangement can then be applied based on that request the tax is due in accordance with the transitional law. The periods following the period in which the first registration took place follow the normal system of the transitional arrangement and therefore start on 1 January.

When a motor vehicle is sold in the course of the calendar year, a change in the registration of the registration certificate for that motor vehicle takes place. The seventh paragraph stipulates that if the transitional arrangement was applied in the calendar year, the new holder does not have to submit a supplementary declaration if the transitional arrangement is continued for that calendar year; in that case he does take over the obligations that the transitional arrangement entails.

If the transitional arrangement has not been applied in the calendar year and the new holder of the motor vehicle does choose to apply the transitional arrangement, the period for the application of the transitional arrangement will commence on the basis of the seventh paragraph starting from the following calendar year. In the event that the new holder chooses to apply the regular rate of the MRB and therefore waives the transitional arrangement, he can make this known by submitting a supplementary declaration.

Pursuant to Article 84a, paragraph 8, section b, the period for the application of the regular rate of the MRB commences in accordance with the normal system, namely from the date of the change of the registration date. The tax is not reduced on the basis of the transitional arrangement if, in the same calendar year, a suspension as referred to in Article 72 of the Road Traffic Act 1994 applies to a motor vehicle. This provision constitutes a deviation from Article 18, paragraph 1, of the MRB 1994 Act, under which tax refunds are granted in the event of a change or termination of ownership.

The Tax Plan - including the notes - counts as a law. The tax authorities / telephone should therefore be aware of this.



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