Motor Vehicle Tax (MRB, also known as “road tax”) is payable for the use of public roads in the Netherlands by motorbike, passenger car or van.
Holder
Vehicle Tax is levied on the holder of the motor vehicle. If a Dutch registration number has been issued for a motor vehicle, the person in whose name the registration number is registered is deemed to be the keeper of the vehicle.
Foreign number plate
No motor vehicle tax (MRB) is payable in the Netherlands for a motor vehicle with a foreign registration number. The only exception is where such a vehicle is driven on Dutch public roads by someone who lives in the Netherlands. In that case, the driver of the vehicle is regarded as the keeper of the vehicle.
In respect of the taxable event of using public roads in the Netherlands, additional Motor Vehicle Tax (MRB) may then be levied. In principle, the additional tax assessment covers the MRB calculated for the 12 months preceding the additional tax assessment. Naturally, the additional MRB is increased by an administrative fine.
Pumping up tyres
This was discovered by someone who had gone to inflate the tyres of the car (with Belgian number plates) on his father’s behalf. He was stopped whilst doing so and presented with a supplementary motor vehicle tax assessment of €1,174, plus a fine of 10% (the fine was initially 100%, but the inspector had already reduced it in view of the party’s financial circumstances).
Court in The Hague confirms that the additional motor vehicle tax assessment was correctly issued. The party concerned had not provided sufficient evidence to show that the car was not, in fact, at his disposal.
Exceptions
There are various exemptions from the MRB. For example, a Dutch resident may drive a motor vehicle with a foreign registration number in the Netherlands without being liable for the MRB, provided that the vehicle:
- has been made available to a Dutch employee by an employer based outside the Netherlands;
- is used by a person who, outside the Netherlands, is the head of a sole trader business, a member of a professional partnership, or a director, partner or shareholder of a company.