From an increase in the flat-rate portion of private motor vehicle and motorcycle tax (BPM) through to withdrawal of the exemption from BPM for vans and the discount on the addition to taxable income for zero-emission cars, the 2024 Tax Plan also contains various changes with associated consequences in the area of transport. Find out what you need to be aware of below.
Increase in flat-rate portion of BPM
Exemption from BPM for vans to be withdrawn
Change to rate of motor vehicle tax (MRB) for camper vans, horse-transport vehicles and vintage cars
Tightening of rules relating to lower addition to taxable income for solar cars
Higher MRB for public transport buses and vehicles that run on CNG, LNG or LPG
Shorter period for retrospective charging of MRB for vehicles with foreign registration plate
Het aanschaffen van een nieuwe auto is in 2024 duurder. De vaste voet van de bpm gaat met € 200 omhoog. De bpm is een belasting die is verschuldigd bij de aanschaf van een nieuwe auto of motor. Voor elektrische auto’s geldt ook nog voor volgend jaar een vrijstelling voor de bpm. Deze wordt echter geschrapt per 2025, waardoor de aanschafprijs van elektrische auto’s in 2025 hoger is ten opzichte van 2024.
Entrepreneurs who use a van for business purposes currently pay no BPM if such use exceeds a proportion of 10%. This exemption is being withdrawn from 2025. As BPM is calculated on the basis of CO2 emissions, this measure will not affect electric vans; they will remain exempt from BPM. This means that only vans that are not zero-emission vehicles will become more expensive.
Do you want to take advantage of the exemption for entrepreneurs who are subject to VAT when purchasing a van? If so, place the order promptly, so you can benefit from the exemption in 2024!
The level of BPM payable on vans depends on the vehicle’s CO2 emissions. If you replace vans after 1 January 2025, it is therefore fiscally advantageous to replace your vans with zero-emission variants.
Increase in rate of MRB for camper vans
The rate of motor vehicle tax applicable to a camper van for your own use will increase in 2024. Camper van owners currently owe 25% of the MRB that would normally apply to a car with the same weight. From 2024 this will increase to 50%.
Increase in rate of MRB for horse-transport vehicles
From 2024 the MRB payable on horse-transport vehicles used for non-professional equestrian sports will become more expensive. At present, the rate that applies is 25% of the MRB that would normally apply to a car with the same weight. From 2024 the full rate will be charged.
End of MRB exemption for vintage cars
You currently pay no MRB on vintage cars that are 40 or more years old. From 2028 this rule will only apply to vehicles manufactured before 1 January 1988. Vehicles manufactured after this date will no longer qualify for this exemption.
New zero-emission vehicles benefit from a discount on the addition to taxable income for use of a company car. This discount is 6% for 2023 and 2024 and 5% for 2025. From 1 January 2026 the discount will be withdrawn.
The discount is applied up to a maximum list price (the ‘cap’). From 2023 onwards this cap will amount to € 30,000. However, the cap does not apply to zero-emission vehicles that run on hydrogen or cars equipped with integrated solar panels.
It is being proposed that the definition that applies for the purposes of the addition to taxable income be tightened up in the case of cars with integrated solar panels. The output of the solar panels in watt peak divided by the consumption in watt hours per kilometre must be at least 7. At the moment the criterion is that the solar panels must have an output of at least 1 kilowatt peak.
Motor vehicle tax (MRB) will increase for public transport buses and private cars and vans that, according to the vehicle registration system, run on CNG, LNG or LPG. This is because the lower fuel surcharge will end on 1 January 2026.
Vehicles with a Dutch registration plate are automatically subject to motor vehicle tax (MRB). Owners of vehicles with a foreign registration plate have to register for MRB themselves. If they fail to do so, from 1 January 2024 it will be possible to charge tax retrospectively for a period of twelve months. Previously, this could be done for a five-year period. The shorter period will apply both to fraudulent cases and to cases in which people were unaware of the rules
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