What changes?
Do you import second-hand cars? The value of these cars will be independently assessed by the Netherlands Vehicle Authority (RDW). The amount of motor vehicle tax (MRB) an owner has to pay for a second-hand car depends on the value of the car. The change in law makes sure the car’s value is assessed independently before the owner files their motor vehicle tax application.
For whom?
- Car importers
- Appraisers
- Tax advisers
When?
It is not yet known when this change in law will come into effect.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (in Dutch).