Frequently asked questions about business imports and tax

With a VAT car, the VAT (MwSt.) is listed separately on the invoice. If you are an entrepreneur, you purchase such a car net in Germany: the seller charges 0% German VAT (intra-community supply), you declare the VAT in your Dutch return and in most cases deduct it there straight away. In practice, the German seller often does ask for a deposit equal to the VAT. You get this back once it is demonstrated that the car has been registered in the Netherlands in your company's name. Important: if you definitively pay the German VAT in Germany, you cannot reclaim it via your Dutch return. Purchasing net is therefore essential — we arrange this with the seller. With a margin car, the VAT is included in the price and there is nothing to reclaim, not even for entrepreneurs. If you are a private individual, the distinction usually makes no difference: you pay the German VAT in Germany and owe nothing further upon import into the Netherlands. Please note: if the car is "new" for VAT purposes — younger than six months or less than 6,000 km — then you always owe the VAT in the Netherlands, even as a private individual. The car must then be purchased net in Germany, and that is only possible with a VAT car. Otherwise you effectively pay VAT twice. Fortunately, most young cars at German dealers are VAT cars. Das Import checks this before purchase and processes it correctly in your cost overview. Would you like to know what this means for your situation? Our advisors would be glad to make a no-obligation quote.

When you purchase a car for business and also use it privately, you will have to deal with bijtelling (additional taxable benefit for private use of a company car). This is a fiscal arrangement whereby you have to add a percentage of the catalogue value of the car to your taxable income. You pay tax on this because you benefit from the private use of a company car. The bijtelling is calculated based on the Dutch catalogue value of the car, including BPM and VAT. This also applies if you import a car from abroad. The Belastingdienst looks at the value the car would have had in the Netherlands as new, including any factory options and accessories. There are a few important points of attention: - Bijtelling only applies with more than 500 km of private use per year. With less than 500 km you can demonstrate this with a conclusive trip administration and thus avoid bijtelling. - Youngtimers (cars of 15 years or older) fall under a different regime: bijtelling is then calculated over the current value, at a different percentage. - For electric cars or cars with low CO2 emissions, reduced bijtelling percentages apply in some cases. Please note: these rules change regularly. - Different versions or options on an imported car can affect the catalogue value. Therefore it is important to make a good estimate of the original Dutch new price. Our import advisors can support you with this. Based on the vehicle data and option lists known to us, we can give an indication of the Dutch catalogue value. This way you gain insight in advance into the possible bijtelling and you can better estimate what this means financially for you.

You pay 21% Dutch VAT when the car is considered fiscally new. This is the case as soon as one of these conditions is met: - the car is younger than 6 months, or - the car has driven less than 6,000 km. If the car is both older than 6 months and has driven more than 6,000 km, then no new VAT is due. Das Import (importing cars from Germany to the Netherlands) assesses this for you and ensures that you do not unjustly pay double VAT. Would you like to know how this works out for your car? Please feel free to request a no-obligation quote or seek advice from one of our advisors.

For a private individual it makes no difference in most cases, so a margin car is not cheaper either. If the car is not considered new for VAT by the Belastingdienst (Tax Authority) — meaning older than six months and driven more than 6,000 kilometers — and you are not going to use the car for business, then you simply pay the German VAT in Germany and you no longer owe any VAT upon import into the Netherlands. You buy the car at the price stated in the advertisement (the Bruttopreis). In that case you can therefore look at both VAT cars and margin cars and do not have to limit yourself. The difference is in the price of the car itself, not in the VAT. Only if you are an entrepreneur and want to reclaim the VAT, or if the car qualifies as new for VAT, do you have to specifically choose a VAT car.

Full operational lease (also known as full service lease or operational leasing) is the most commonly used lease form, in which your mobility is guaranteed for a competitive, fixed monthly amount and the costs and risks are fully covered. Das Import can import all cars younger than 24 months and with a maximum of 50,000 km driven, and offer them under a full operational lease contract with one of the largest leasing companies in Europe. The lease car is not listed on the company's balance sheet, so the liquidity position remains available. The savings from importing translate into a lower monthly amount.

For cars with less than 6.000 kilometres and/or younger than six months, VAT must be paid again in the Netherlands upon import; the Belastingdienst Douane (Customs Tax Authority) considers these cars as new. You avoid double VAT charges by purchasing the car net (0% VAT, an intra-Community acquisition) in Germany, after which you only pay the Dutch VAT (21% versus 19% in Germany). If you cannot do this yourself as a private individual, then Das Import can take care of it for you.

Financial lease is a form of financing whereby you lease the car and become the owner at the end of the term; the car serves as collateral for the financing. You pay a fixed monthly amount against a fixed term and interest rate, and keep maintenance, insurance and road tax in your own hands. Das Import facilitates financial lease for business customers. For private individuals, Das Import has partners that can offer private finance or a personal loan.

Private finance is a private car financing with a fixed term and interest rate whereby the car remains your private property (with the car as collateral). With financial lease, usually for business, your company has the economic ownership and the VAT can be reclaimed. With both forms you pay a fixed monthly amount, you can make additional repayments in the meantime, and Das Import takes the pre-financing and the import process off your hands.

From 1 January 2027, a pseudo-final levy of 12% applies over the list value (including VAT and BPM (Dutch vehicle registration tax)) for a passenger car with CO2 emissions that is also used privately, whereby commuting counts as private use. This levy is in addition to the ordinary bijtelling (addition to taxable income for private use of a company car) and is borne by the employer. Das Import calculates for you what this levy means in your situation and determines the most tax-efficient import choice. In many cases it is wise, if you import for business purposes and it is not an electric car, to register the car this year — that can make a considerable difference for tax purposes. Please feel free to request a no-obligation quote and we will map out the consequences for you.

No, the pseudo-final levy does not apply to electric cars. This levy applies exclusively to passenger cars with CO2 emissions above 0 g/km; fully electric and hydrogen cars are exempt, as are vans and trucks. If you opt for a zero-emission car, you save not only this levy but also part of the bijtelling (addition to taxable income for private use of a company car). Incidentally, in the case of a business import of a non-electric car, it is in many cases advisable to register it this year. Das Import assesses for you which car works out most favourably for tax purposes and arranges the entire import and Registratie. Please feel free to request a no-obligation quote and we will calculate the options for you.

For cars made available before 1-1-2027, transitional law applies, which means you do not by definition immediately fall under the levy. However, the exact term may still change, which means your situation deserves careful assessment. Das Import calculates your situation currently for you. If you are considering a new business, non-electric car, it is in many cases smart to register it this year. Feel free to request a no-obligation calculation, and one of our advisers will map out your situation.

Whether importing before 2027 is more advantageous for tax purposes depends on your situation. With a fossil-fuel company car with private use, the transitional law may come into play, but the effect differs per catalogue value, expected period of use and your choice between fossil fuel and electric. In many cases, when importing a non-electric car for business, it is wise to register it this year. Das Import is happy to calculate this for you, so that you make a well-founded consideration based on YOUR figures rather than general assumptions. Feel free to request a no-obligation quote or have an adviser calculate your situation.

The bijtelling (private-use addition to taxable income) discount for electric cars is being phased out: in 2027 a bijtelling of 20% applies and from 2028 onwards 22% applies for all cars. Important to know is that the bijtelling percentage is fixed for 60 months at the first registration. The moment at which you have the car registered can therefore have an effect on your tax situation for years. Das Import takes the entire import and Registratie (registration) with the RDW (Dutch vehicle authority) off your hands, so that the registration takes place correctly and at the right moment. Would you like to know what this means for your situation? Feel free to request a no-obligation quote or have one of our advisers advise you.

No. When importing a car from Germany, or another EU country, you are not liable for import duties. Import duties only apply upon import from a country outside the European Union; these are then calculated on the customs value (purchase price, transport costs and insurance) and the rate varies per type of car and origin. For a car from Germany you therefore only pay the BPM and, in certain cases, VAT.

For determining whether a car qualifies as new within the six-month period for the VAT, the date of purchase on the purchase invoice is decisive, and not the moment of import. So if you buy a car that is five months old, you cannot simply wait a month with importing to avoid the levy. In that case, it is advisable to also postpone the actual purchase.

The Bruttopreis is the price including German VAT and the Nettopreis is the price excluding German VAT. As a private buyer you calculate with the Bruttopreis, provided it concerns a VAT car and not a margin car. If you want to drive the car for business purposes, you calculate with the Nettopreis; on import you then owe the Dutch (higher) VAT, but you can offset this in your VAT return. With our import service packages (Standaard, Versneld and Deluxe), Das Import can acquire the car intra-community and, after import, deliver it to you as a VAT car.

A reduced bijtelling percentage is fixed for 60 months. That term begins on the first day of the month following the date of first registration of the car – so not from the moment the registration is put in your name. If the first registration is, for example, 11 April, then the term runs from 1 May. For an imported car, the original foreign date of first registration therefore counts, and not the date on which the car was registered in the Netherlands. A car that has already been driven in Germany for two years has therefore already used up two years of those 60 months. After the 60 months have elapsed, the bijtelling percentage is re-determined based on the rules that apply at that time. If the car still qualifies for a reduced rate, then that reduced percentage is applied according to the conditions applicable at that time.

For the bijtelling, what counts is not what you paid for the car, but the Dutch catalogue value that is established upon import. That is the original Dutch new price of the model on the date of first admission, increased by the factory options with which the car is equipped — each at the price that applied at the time, including VAT and BPM. That combined value is declared upon import and is the basis on which the bijtelling is calculated. If the model was never delivered in the Netherlands, the new price of the most comparable Dutch model is used. Correctly determining that value is labour-intensive: all factory options must be traced back to their historical prices, and that is often exactly where the difference lies. We do this for you and record the substantiation, so that the catalogue value is substantiated if the Belastingdienst (Dutch Tax Authority) asks for it.

The bijtelling (addition to taxable income for private use of a company car) is calculated on the Dutch catalogue value including the factory options with which the car is equipped — so not on what you paid for the car. The percentage depends on the drivetrain. In 2026 the following applies: fully electric 18% on the first € 30.000 of the catalogue value and 22% on the remainder; all other cars 22%. Example: an electric car with a catalogue value of € 45.000 including options gives 18% on the first € 30.000 (€ 5.400) plus 22% on the remaining € 15.000 (€ 3.300), together € 8.700 bijtelling per year. That amount is added to your taxable income; what you pay net depends on your tax rate. The percentage that applies at the first admission is fixed for 60 months. If desired, we will calculate this for your situation without obligation.

You prevent the pseudo-final levy by ensuring that no business passenger car with CO2 emissions and private or commuting use is made available. There are a few levers to adjust: choosing a fully electric car (0 grams of CO2, falls outside the levy), owning the car entirely privately and having the BV only reimburse business kilometres, using the car exclusively for business purposes (no private use and no commuting), or deciding in time. Cars with CO2 emissions that you still purchase, register and make available in 2026 fall under a transitional scheme. Das Import can help you calculate scenarios and find suitable (electric) import cars.

Yes. You cannot prevent the pseudo-final levy by simply driving less privately, because commuting also counts as private use here. Only if the car is used exclusively for business purposes, that is, without private trips and without commuting, does the levy stay out of the picture. In practice, that is an exception that requires strict agreements, administration and often a pool or shared car arrangement.

Not necessarily. Das Import investigated this by comparing six different car types from three brands (BMW, Audi and Mercedes-Benz) on purchase costs, fuel costs, range and road tax. The conclusion is that driving electric is not automatically cheaper: it remains a combination of purchase and consumption costs and differs per situation. For example, with many kilometres in a day, charging on the road also plays a role. So it is worthwhile to determine the tipping point per situation.

For the BPM (Dutch vehicle registration tax) a limit of 3.000 kilometres applies. For VAT a European limit of 6.000 kilometres and a maximum age of six months applies. These are two different arrangements.

Yes. Used imported cars can also be leased in many cases.

Yes. We assist with both private and business imports.

Yes. That is possible.

That depends on your company, the way of purchase and the tax rules, but in most cases this is indeed possible. Please let our import advisors inform you.

Yes. You can also come to us for vehicle fleets and multiple vehicles.

Because it cannot be done any other way. The leasing company only pays out the purchase amount to an RDW (Dutch vehicle authority)-approved company, and for an import from Germany that is Das Import. In addition, at the time of registration there is a supply reservation on the OTT code: the car can only be registered in your name once it has been established that the financing will actually be provided. That combination can only be handled by an approved company. In practice this means that we purchase the car in Germany, take care of the import, the BPM (Dutch vehicle registration tax) declaration and the Registratie (registration), and then deliver the car to you with the lease contract attached. In that case you receive a single invoice from Das Import for the total amount.

That is possible, and there are two situations in which this applies. Both are exceptional. The first is a fiscally new car with a private buyer: less than 6 months old or with fewer than 6,000 kilometres on the odometer. With such a car, VAT is always due in the Netherlands. If we buy the car for you, we acquire it net in Germany (0% German VAT) and deliver it to you with a Dutch invoice. You then pay 21% Dutch VAT instead of 19% German VAT. This way you do pay VAT once instead of twice, which would happen if you bought a fiscally new car with German VAT and then imported it. If the car is older than 6 months and has driven more than 6,000 kilometres, this does not apply: no Dutch VAT is then added. The second situation is private finance. With that form of financing we always buy the car ourselves: the financing requires an RDW-recognised company (Dutch vehicle authority) as buyer and supplier, just as with financial lease. If the car is then not fiscally new, no double levy takes its place as in the first situation: you simply pay the 21% Dutch VAT on top of what you would have paid with a direct purchase. Partly for this reason, we usually recommend a personal loan to private individuals who wish to finance privately: with that you buy the car yourself and this does not apply. As a result, private finance hardly ever occurs in practice for private individuals. Your import adviser will calculate exactly what applies to your car.

With a margin car, the VAT is included in the price and is not stated separately on the invoice. In that case there is no VAT that you can deduct as input tax, not even for a business purchase. The price you pay is therefore also your net cost price. For a VAT car it works differently: as an entrepreneur you buy it net in Germany (0% German VAT), you declare the VAT in your Dutch tax return and in most cases deduct it again immediately. For an entrepreneur, at a comparable asking price, a margin car therefore often works out net more expensive than a VAT car. In our range it states per car what it is; if that is unknown, we will check it for you with the seller. What is most advantageous in your situation is best discussed with your accountant and with one of our import advisers.

For a supply at 0% VAT, the German seller must be able to demonstrate that the car is actually going to the Netherlands. In practice he therefore asks for three things: - Your valid VAT identification number, which he checks; he often also asks for a declaration of status (that you are buying as an entrepreneur). - Proof of export to the Netherlands, the so-called Gelangensbestätigung: a declaration that the vehicle has arrived in the Netherlands, plus transport documents. - A deposit ("Kaution") equal to the amount of the German VAT. You get this back as soon as you demonstrate that the car is registered in the Netherlands in your company's name. Often the seller asks for more documents than these three; exactly what is needed varies per seller. We handle this fully for you and arrange the evidence for the seller, so that the net purchase and the refund of the deposit do not fall through. Our import advisers will gladly explain what this means in your situation.

If you reclaim the VAT on a business car and also use it privately, you correct that deduction once a year, in the last VAT return of that year. For VAT purposes, commuting counts as private use. If you keep a complete mileage administration, you correct on the basis of the actual private use. If you don't, you use the flat rate: 2.7% of the Dutch list price including VAT and bpm. The lower flat rate of 1.5% applies, among other things, if you were unable to deduct VAT on purchase, for example with a margin car, and from the fifth year after the year of first use. Bear in mind that this is an annual cost item, in addition to the bijtelling (private-use addition) in payroll or income tax. For an imported car, the Dutch list price is decisive; our import advisers will give you an indication of this in advance.

A car that you purchase for business use is a business asset. You depreciate it over its useful life, taking into account a residual value; for tax purposes, in principle a depreciation of a maximum of 20% of the purchase value per year applies, so at least five years. The purchase value is in principle the total amount needed to get the car road-ready and registered in the Netherlands. Ongoing costs such as fuel or charging, maintenance, insurance, motorrijtuigenbelasting (Dutch road tax) and interest are in principle business costs. With operational lease, the monthly amount is a cost item in your operations; with financial lease, the car is on your balance sheet and you split depreciation and interest. Exactly how this works out depends on your legal form, VAT position and private use. Have this reviewed by your accountant. Our import advisers will calculate the purchase and import costs for you in advance; please feel free to request a no-obligation quote.

That depends on your situation and is really a calculation to make in advance. If you have a sole proprietorship or general partnership, your use determines the choice: if you drive more than 90% for business, the car compulsorily belongs to the business assets; if it is less than 10%, it stays private. In between, you may choose yourself (optional assets). If you have a bv (Dutch private limited company) — the most common legal form among our business clients — that optional-assets rule does not apply. The bv is a separate legal entity, so the car is either on the bv, or you buy it privately. If you put it on the bv and also drive it privately, you get bijtelling (private-use addition) in payroll tax. If you keep it private, you declare the business kilometres with your own bv at the fixed untaxed allowance. If you put the car in the business, the car costs and depreciation are deductible, but with more than 500 private kilometres per year you will face bijtelling on the Dutch list value including BPM and VAT — also for an imported car. If you keep the car private, the bijtelling lapses and you book the business kilometres at the fixed untaxed allowance of the Belastingdienst (Dutch Tax Authority) (in 2025 € 0,23 per kilometre). Roughly: many business kilometres argue for the business, an expensive car with few business kilometres often for private ownership. Our import advisers will calculate both scenarios for you before you choose a car.

If you drive no more than 500 private kilometres per calendar year, you can avoid bijtelling with a 'Verklaring geen privégebruik auto' (declaration of no private car use). You apply for this yourself with the Belastingdienst (Dutch Tax Administration) via Mijn Belastingdienst; after that, no bijtelling is withheld from your salary. If you drive a car owned by your own bv — the most common situation among our business clients — the same applies, because in that case the bv is your employer. Please note: for bijtelling, commuting counts as business use, unlike for the pseudo final levy. The burden of proof lies with you. Keep a watertight trip registration, with per trip: - date and the starting and ending odometer readings - start and end address, and the route if you deviate from the usual one - the nature of the trip: business or private If you nevertheless exceed 500 kilometres or the records are not watertight, the Belastingdienst can levy the payroll tax over the whole year in arrears, possibly with a fine. If you know in advance that you will exceed it, withdraw the declaration yourself in good time. For vans there is a separate declaration.

On four points: - Configuration: the Belastingdienst only regards a vehicle as a van if it has a loading area of the prescribed minimum dimensions, a fixed partition between cabin and loading area, no seats in the loading area and limited side windows. If the van does not meet those requirements, it counts fiscally as a passenger car. - BPM (Dutch vehicle registration tax): with a date of first admission up to and including 31 December 2024, the amount can come out at zero euros via the entrepreneurs' scheme. From 1 January 2025 that scheme is abolished and the ordinary rules apply; a van with no CO? emissions remains at zero. - Road tax: as a VAT entrepreneur you pay the low rate, provided the van is registered in your name and you use it for more than 10% business purposes. - Bijtelling (private-use addition to taxable income): you avoid this with a 'Verklaring uitsluitend zakelijk gebruik bestelauto' (declaration of exclusively business use of van), at zero private kilometres. If you send us the advertisement, an import adviser will calculate your situation for you without obligation.

A plug-in hybrid has CO2 emissions and therefore falls under the regular bijtelling (private-use addition to taxable income) percentage: 22% of the Dutch catalogue value. The reduced percentages only apply to fully electric cars. Also bear in mind that fossil private use will fall under the pseudo final levy from 2027. If the version has never been delivered in the Netherlands, there is no separate Dutch new price. In that case the new price of the most comparable Dutch model is taken as a basis, increased by the factory options with which the car is equipped, each at the price that applied for them on the date of first admission, including VAT and BPM (Dutch vehicle registration tax). Deriving this is laborious work, and it is precisely in the options that the difference often lies. We determine the catalogue value for you, record the substantiation for the Belastingdienst (Dutch Tax Administration) and calculate the bijtelling for your model without obligation.

That depends on the form of lease. Financial lease counts for VAT as a supply of the car: the VAT becomes due all at once on the purchase value, at the moment the car is delivered to you. With financial lease, Das Import purchases the car for you and supplies it to your company. If you are a VAT-liable entrepreneur, you can as a rule reclaim that VAT in your return, but you must first pre-finance it. Operational lease counts as a service: there is VAT on every monthly instalment. So you do not pay a lump sum, which is more pleasant for your liquidity, and you deduct the VAT per period. Your import adviser will be glad to set out for you how the VAT is processed in your quotation.

Usually not. Anyone who applies the KOR or performs exclusively VAT-exempt services does not charge VAT and therefore also cannot deduct input tax. The VAT on the car then remains a cost item, even with a VAT car. So buying net gives you no advantage in that situation. Two things to take into account: - A margin car may work out more favourably for you, because there is no separate VAT on the invoice for it. What the fiscal status of a car is — VAT or margin — is stated in our offer; if that is unknown, we ask the seller. - With a new means of transport, VAT is always due in the Netherlands, even if you apply the KOR. Coordinate your situation with your accountant and with one of our import advisers, and we will calculate the variant that is most favourable for you.

With both financial lease and private finance, we can have a financing proposal drawn up for you for the car you wish to import. Das Import (import service for cars from Germany to the Netherlands) does not provide financing itself; the financing and final acceptance run through our financing partner. Financial lease concerns business financing. For an initial calculation, your Chamber of Commerce (KvK) number, the desired term, any down payment and the desired final instalment are relevant, among other things. Based on the car and your wishes, a proposal can then be drawn up. Private finance is intended for private customers. Here too, a proposal can be made in advance including, among other things, the desired term and monthly payments. If, after the proposal, you actually wish to submit an application, the financing partner will assess your application. Which documents and details are required for this depends on your personal or business situation. Privacy-sensitive financial information, such as annual figures, bank details or other financial documents, is submitted by you directly to the financing partner. Das Import does not collect or process these documents. The financing partner ultimately determines whether the application is accepted and at what interest rate, term and other conditions. Once the financing has been approved, we can arrange the further purchase and import of the car.

Yes, we assist with both private and business import, and this also applies to car dealerships that want to source cars or commercial vehicles from Germany. The cars come from official brand dealers and verified sellers. We read out the advertisement for you and gather the details of the car, so that you know where you stand before you decide. In most cases you buy directly from the German seller yourself; we take care of the surrounding support. If you work with VAT cars, margin cars or wish to purchase several cars per period, please let us know when you submit your enquiry. An import adviser will discuss with you what is possible in your situation and which arrangements go with it.