The Netherlands have a tax on the acquisition or import of private motor vehicles (BPM) which can be fairly expensive depending on what car you have.
I am moving from Germany to the Netherlands and planned to bring my car with me. The conditions for exemption from this tax include (source) :
- You move from another country to the Netherlands and you take your motor vehicle with you.
- The motor vehicle forms part of your household effects.
- You will use the motor vehicle which you bring with you for the same purpose as you used it abroad.
- You bought the motor vehicle which you bring with you at least 6 months before you moved to the Netherlands and you used the motor vehicle during this period.
- You lived at least 12 months abroad before you moved to the Netherlands.
My question regards point 2.:
The car in question was bought by my parents in Germany in 2009 and is registered to one of them since then. Since 2010 the car has been in my possession, with me being listed as one of its drivers in the insurance, while the ownership of the car still lies with my parents.
For the purpose of exemption of the tax listed above, can the car be considered part of my 'household effects' ?