Cabinet eases tax rules for fossil-fuel company cars
The cabinet has announced adjustments to the pseudo-final levy on fossil-fuel company cars, including exemptions for replacement and learner vehicles, extended transition provisions and temporary relief for hire and shared cars, to be set out in the 2027 tax plan.
Temporary reduction in vehicle tax for commercial vehicles
The government has introduced a temporary motor vehicle tax reduction from 1 July 2026 to 1 January 2027, has halved entrepreneur-rate van charges and has applied a nil rate to heavy trucks, and has aligned implementation with three-month tax periods.
Dutch light-commercial market expected to recover in 2026
The Dutch light-commercial vehicle market is forecast to recover from its 2025 low, with registrations expected to reach 35,000–40,000 in 2026. Electric and hybrid vans are gaining share, while Ford has become the market leader.
New pseudo-final levy to raise fossil company car costs
The Dutch cabinet has announced a pseudo-final levy from 2027 on company cars with internal combustion or hybrid engines, raising employer costs and incentivising electrification; commuting has been treated as private use and electric vehicles have been exempted.
Court rules entrepreneurs must record private mileage
A court has dismissed an entrepreneur's appeal after he has failed to demonstrate total mileage for a company van, so private use has not been excluded and a tax adjustment for private mileage has been applied.
Abolition of BPM exemption for commercial vehicles
From 1 January 2025 the BPM exemption for combustion‑engine commercial vehicles has been abolished, raising purchase costs; a transitional rule has applied to vehicles first registered before 31 December 2024, while electric commercial vehicles have remained exempt.
Faster Phase-Out of Tax Benefits for Electric Cars Announced
The government plans to accelerate the reduction of tax benefits for electric vehicles, following a budgetary analysis revealing underestimated costs of the existing scheme.
Increase in Tax for Commercial Vehicles from January 2025
From 1 January 2025, the annual tax for shared use of commercial vehicles will rise to €438, with annual indexation starting in 2026.
Changes to Car Taxes and Environmental Measures for 2025
The 2025 tax plan introduces alterations to automobile taxation and environmental levies, aiming for sustainability and impacting motorists and businesses alike.
New Regulations for Vans in Dutch Cities Effective 2025
From 2025, nearly 25% of vans will be prohibited from entering Dutch city centres due to emissions, with municipalities aiming to improve air quality.
Court Ruling on Private Use Taxation of Company Vehicle
A Dutch court determined a director must account for private use of a company vehicle, emphasizing the importance of adequate trip records to avoid taxation.
BPM Exemption Removal for Vans Has Minimal CO2 Impact
Research indicates the proposed removal of BPM exemption for non-electric vans may not significantly reduce CO2 emissions, with many firms opting for diesel models irrespective of cost increases.
European Parliament Approves Adjusted Euro 7 Emission Standards
The European Parliament has approved a revised proposal for the delayed introduction of the Euro 7 emission standards, affecting cars, motorcycles, and trucks.
Cost Comparison: Electric vs. Petrol Cars in the Netherlands
Recent analyses indicate that electric vehicles will remain more expensive than petrol cars annually, impacting sales and market growth over the coming years.
Growth in Lease Vehicles Amid Workforce Shortage
In H1 2023, leased vehicles in the Netherlands increased by nearly 3%, with a significant shift towards electric vehicles despite challenges in the commercial vehicle sector.
Employer Liable for Tax Adjustment on Company Car Benefit
A court ruling determines that an employer must bear the cost for tax adjustments related to the private use of company vehicles due to administrative errors.
Potential Fraud Risks with Mileage Reporting in the Netherlands
Research indicates a significant risk of mileage manipulation among drivers as the Netherlands considers a pay-per-use vehicle taxation model by 2030.
Feasibility of 2025 Ban on Business Fuel Cars Challenged
The proposed 2025 sales ban on business fuel cars in the Netherlands faces significant challenges, raising concerns regarding its feasibility and potential economic impacts.
Mandate for Fully Electric Lease Cars by 2025
The Dutch government plans to enforce the exclusive use of fully electric lease cars for business drivers starting in 2025 to support environmental objectives.
Preparation for Zero-Emission Zones: Impacts on Businesses
Approximately 53,000 businesses are advised to transition to zero-emission vehicles ahead of the 2025 implementation of municipal zero-emission zones.
Research on Mileage Registration System for Road Tax
The Dutch government explores implementing mileage-based road tax systems to reduce road congestion and emissions, evaluating several registration methods for feasibility.
New Average Mileage Reimbursement Set at €0.31
The VZR has raised the average mileage reimbursement to €0.31 per kilometre for 2023, reflecting increased automotive and fuel costs.
Changes to Vehicle Tax Regulations Effective April 2022
Starting April 2022, reductions in fuel taxes and adjustments to vehicle duties aim to influence business vehicle purchasing decisions and promote cleaner alternatives.
Cabinet to Implement Distance-Based Pricing by 2030
The Dutch government plans to introduce distance-based vehicle pricing by 2030, requiring payments per kilometre driven. Detailed proposals are forthcoming from relevant ministers.
Increased Subsidies for Zero-Emission Vans in 2022
In 2022, enhanced subsidies will be available for small businesses acquiring zero-emission vans, with adjustments to the emission-free vehicle subsidy scheme.
Proposal for Purchase Date to Affect Tax Regulations
VZR advocates for the purchase date of vehicles to determine benefit discounts, citing clarity and alignment with climate initiatives as key reasons.
Changes to Taxation on Electric Vehicles and Lease Bikes
The Dutch government plans to increase taxation on electric vehicles, amid concerns from BOVAG regarding climate targets, whilst the lease bike scheme gains in popularity.
Research Findings on Fairer Taxation for Business Drivers
A study led by VZR, supported by Accredis, indicates strong support for equitable taxation methods among business drivers, highlighting sustainability and fairness in the proposed systems.
Dutch pilot examines variable taxation for business-car private mileage
A Dutch pilot found that variable taxation based on private mileage could reduce business-car private travel, with 60% of participating lease drivers supportive. The study involved 112 drivers and a follow-up survey of 1,800 respondents, highlighting the need for reliable journey-registration systems.
Proposal for Road Pricing System Supported by Industry Groups
A coalition suggests implementing road pricing to promote emissions-free driving, while addressing concerns over costs and technology infrastructure.
Dutch court ruling and party support advance road-use charging debate
A Dutch court found an Uber driver lacked sufficient independence to qualify as an entrepreneur. The article also reviews political support for replacing vehicle taxation with kilometre-based road-use charging, including proposals targeting electric and fossil-fuel cars.
VZR Establishes Mileage Reimbursement Standard for 2020/2021
The VZR has set a new standard for mileage reimbursement rates for private vehicles used for business, addressing cost coverage and employer contributions.