{"id":501,"date":"2017-06-30T06:00:23","date_gmt":"2017-06-30T04:00:23","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/naheffing-mrb-bij-rijden-met-buitenlands-kenteken\/"},"modified":"2026-03-03T10:33:00","modified_gmt":"2026-03-03T09:33:00","slug":"additional-road-tax-charge-for-driving-with-a-foreign-number-plate","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/naheffing-mrb-bij-rijden-met-buitenlands-kenteken\/","title":{"rendered":"Additional motor vehicle tax when driving with a foreign number plate"},"content":{"rendered":"

\"Foreign<\/a><\/p>\n

Motor Vehicle Tax (MRB<\/strong>, also known as \u201croad tax\u201d) is payable for the use of public roads in the Netherlands by motorbike, passenger car or van.<\/p>\n

Holder<\/h4>\n

Vehicle Tax is levied on the holder<\/strong> 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.<\/p>\n

Foreign number plate<\/h4>\n

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.<\/p>\n

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.<\/p>\n

Pumping up tyres<\/h4>\n

This was discovered by someone who had gone to inflate the tyres of the car (with Belgian number plates) on his father\u2019s behalf. He was stopped whilst doing so and presented with a supplementary motor vehicle tax assessment of \u20ac1,174, plus a fine of 10% (the fine was initially 100%, but the inspector had already reduced it in view of the party\u2019s financial circumstances).<\/p>\n

Court in The Hague<\/a> 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.<\/p>\n

Exceptions<\/h4>\n

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:<\/p>\n

    \n
  • has been made available to a Dutch employee by an employer based outside the Netherlands;<\/li>\n
  • 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.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

    Motorrijtuigenbelasting (MRB, ook wel “wegenbelasting” genoemd) is verschuldigd ter zake van het gebruik van de openbare weg in Nederland met een motor, een personenauto of een bestelauto. Houder MRB wordt geheven van de houder van het motorrijtuig. Als voor een motorrijtuig een Nederlands kenteken is afgegeven, wordt degene op wiens naam het kenteken staat geacht […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-501","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=501"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/501\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}