Residual BPM on export.

Residual BPM on export equals the original gross BPM at first registration minus the depreciation at the export date. Depreciation follows the forfaitair table (appendix I of the Uitvoeringsregeling BPM): young cars depreciate fast, and after roughly 17 years 9 months the 100% cap kicks in — residual BPM is then €0. The calculator above gives you the indicative figure for your specific plate at your chosen export date. An individual valuation via price list or appraisal often yields a more favourable result.

There is no statutory deadline by which the Belastingdienst must pay out the residual BPM. The Belastingdienst is, however, obliged to respond to the refund request within 8 weeks — but that response can itself be a request to postpone payment (uitstel), so 8 weeks is not a payout guarantee. In our experience the actual payout typically takes anywhere from a few weeks to a few months, depending on the completeness of the dossier and current workload at the Belastingdienst. A correctly and completely filed declaration avoids delays from follow-up questions — that's what our service ensures.

All of the following conditions must be met for a residual BPM refund on export: (1) the vehicle received its Dutch licence plate on or after 16 October 2006, (2) it is not a damaged vehicle — it must be roadworthy / apk-waardig and free of WOK status, (3) it is registered with the 'Export' status at the RDW (the export must first be reported to the RDW), and (4) it is durably registered in another EU member state or in Iceland, Liechtenstein, or Norway, and has actually been taken there. Critical deadline: the refund request must be filed within 13 weeks after the Dutch registration lapses — i.e. within 13 weeks of the RDW 'Export' status. A request filed after this window is inadmissible (niet-ontvankelijk) and the refund is forfeited in full. Documents must also show that the vehicle was registered abroad within those same 13 weeks. This deadline is hard — if it is missed, the entire residual-BPM refund is lost. We track the deadline and handle the full process from the RDW de-registration and export support to the declaration itself.

Fully electric passenger cars first registered before 1 January 2025 were BPM-exempt — for those vehicles, residual BPM on export is €0. From 1 January 2025 the BPM vaste voet applies to EVs (€667 in 2025, indexed annually). EVs registered from 2025 onward therefore do carry a residual BPM, which depreciates under the standard forfaitair table.

The forfaitair method applies the age table — simple, predictable, often higher than optimal. The actual-value method (via a price list or individual appraisal) yields a lower residual BPM in many cases, especially for cars with damage, high mileage or non-standard specifications. Which route is most favourable for your vehicle is something we assess for you.

The forfaitair depreciation table reaches the 100% threshold around 17 years 9 months after first registration. From that point the cumulative depreciation equals or exceeds the original gross BPM, and the residual BPM is €0 — the so-called cap for very old vehicles.

Yes. Germany and Belgium are EU member states for which the residual BPM refund applies. The same goes for the other EU countries and for Iceland, Liechtenstein and Norway. Conditions include a formal RDW de-registration with export marker and evidence that the vehicle was registered in the destination country within 13 weeks. Export outside the EU/EEA generally does not qualify for a refund.