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BPM exemption on company cars expires from 1 January 2025

Anyone who buys a new car pays BPM (Private Motor Vehicle and Motorcycle Tax). Entrepreneurs currently do not have to pay BPM when buying a van. From 1 January 2025, this will change: entrepreneurs will then pay the same tax levy for a van as for passenger cars. For electric delivery vans, the exception will remain.

Why will the BPM exemption expire?

The government announced this change with the aim of boosting sales of emission-free vans. This means that, depending on the delivery time, you are already (almost) too late to order a new van to avoid the BPM tax.

What are the consequences of abolishing this scheme?

Abolishing the BPM exemption means that from 2025, entrepreneurs will start paying BPM for a new company car. It is expected that from 2025, the cost of buying a van with an internal combustion engine will be about 40% higher than in 2024. The BPM amount depends on the van's CO2 emissions, influenced by factors such as fuel type, engine, and technological features.

What does the abolition of BPM mean for entrepreneurs?

From 1 January 2025, as an entrepreneur, you will pay BPM on every new company car you purchase. The amount of this amount is determined based on the amount of CO2 emissions. This is € 66.90 per gram of CO2. An Opel Combo emits 139 grams, resulting in € 9,300 BPM. The Renault Trafic emits 184 grams, resulting in € 12,310 BPM. While a Volkswagen Crafter will set you back between € 14,000 and € 24,000. The higher or heavier the model the more extreme the CO2 emissions.

What can you do as an entrepreneur?

Entrepreneurs can still buy a van without bpm in 2024. So 2024 is the year to take a close look at your fleet. If you are ready for a new van, order this year and enjoy the benefits.

  • Pay no BPM until 2025
  • Around 40% lower purchase value in 2024
  • Provisional exemption for emission zones

New trucks in stock

View our stock of new commercial vehicles here

Electric driving

When buying electric commercial vehicles, you do not have to pay BPM. In the future, it will become increasingly difficult to access inner cities with a diesel car, due to the increasing introduction of strict environmental zones and zero-emission zones. Electric commercial vehicles and cargo bikes, on the other hand, are welcome in these zones.

Alternatives to zero-emission zones

View the electric commercial vehicles and cargo bikes from our stock here

FAQ Zero-emission zones

Questions about access requirements, transitional arrangements and exemptions under Zero-Emissions Zones (ZE Zones) are answered below.

What are the access requirements for vans in ZE zones?

Environmental and zero-emission zones in cities are becoming stricter and expanding. Meanwhile, 29 municipalities have taken a decision to introduce a zero-emission zone, starting from 2025. A diesel delivery car will soon be almost impossible to enter the city. Electric cars, on the other hand, will be welcome in these areas.

What transitional arrangements apply to ZE zones?

Vans in Euro class/emission class 4 or below cannot enter a zero-emission zone from 1 January 2025.

Vans in Euro class/emission class 5 will have access to a zero-emission zone until 1 January 2027.

Vans in Euro class/emission class 6 will have access to a zero-emission zone until 1 January 2028.

Where can I apply for an exemption for ZE zones?

Applying for an exemption can be done via a Central (digital) Counter for exemptions ZE zones that is expected to be ready by the end of 2024. From the moment this desk is live, exemptions can be applied for.

Can I apply for a day exemption for an ZE zone?

A van that does not meet the conditions of a zero-emission zone may be granted a day exemption. For a van, a day exemption can be applied for a maximum of 12 times per calendar year per municipality. The day exemption is granted for the duration of one calendar day, starting at 00:00 and ending at 06:00 the following day. Applying for a day exemption can be done via the Central Desk for exemptions ZE zones, which will be live by the end of 2024.

Do exemptions apply to ZE zones due to long delivery times?

Waiting times for delivery of new vehicles are long. In some cases up to 18 months. Therefore, you can get a waiver if you have ordered a new zero-emission vehicle with the confirmation of your order.

What if there are no zero-emission alternatives for my vehicle?

It may happen that a vehicle is not yet available in a zero-emission variant. In that case, an exemption may be granted. The conditions for this are currently being examined in more detail.

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