Tesla Model 3 from Norway to Netherlands

[elvarsan]

Hi eveyone,

As of today, 22 August 2021, I am registered & living in Norway and my company is transferring me to Netherlands for 4 year period under 30% rule.
I am planning to buy "second hand - used Tesla Model 3 - LR" before moving to Netherlands on 1st November 2021.
The Tesla is 2019 model and its about 40000km. The seller is quoting me appx. 35000 EUR. The same configuration but new car in Netherlands costing me 60000 EUR.
(I can't find anything similar used car in Netherlands)

I understand the basic rules for taking the car from Norway to Netherlands. Apart from loads of paperwork, 3 basic taxes apply,
1. Import Tax at 10%
2. VAT at 21%
3. BPM - 0% for electric cars

Exception to the above rule is if I take my car as house hold goods. The car has to be 6 months old / 6000kms done then I am exempt from paying those taxes.

In my case the car is 2 year old and 40000km done. But I am buying this car just 2 months before departure,
What rules apply in that case? Is the car is 2 years old or just 2 months old (the date I bought this second hand used car)

Incase they see the date when I bought the car then is the taxes below I am liable for?
1. Import tax at 10% +
2. VAT at 21%

and finally what buying price will the custom department at Netherlands look at for charging the above taxes?
The buying price of 35000 EUR or the book price of 60000 EUR?

That makes huge difference in my buying decision.
Anybody with similar situation before could help me that would be great!

 

[wooter]

It's a bit murky at best. Since you won't have owned your Tesla for 6 months, you can't import it without paying taxes.

Ik verhuis naar Nederland en wil mijn verhuisboedel belastingvrij invoeren

Douane Nederland. Verhuist u naar Nederland? En wilt u uw verhuisboedel belastingvrij invoeren in Nederland? Lees hoe dat gaat.

www.belastingdienst.nl

I'm pretty sure you will only get a proper answer for your case if you contact the Dutch Tax service:

Wat mag u niet zomaar meenemen in uw verhuisboedel?

Douane Nederland. Verhuist u naar Nederland? Dan gelden bijzondere regels voor o.a. alcoholhoudende drank, tabak , auto’s, motoren, voedsel en huisdieren.

www.belastingdienst.nl

I do see that the Dutch tax service uses a few ways to determine the value of a secondhand car. One of them is a depreciation table:

Afschrijving met forfaitaire tabel

Wilt u een motorrijtuig voor het eerst in Nederland registreren? Bepaal dan de waarde ervan met een forfaitaire tabel. Lees hoe u dat doet.

www.belastingdienst.nl

 

[prettig]

Import is on total cost (incl. transport), so get an "interesting" invoice
No BPM, they will just look at the value for import and VAT (as long it is reasonable you will get away with it). But they can disagree......

Ik verhuis naar Nederland en wil mijn verhuisboedel belastingvrij invoeren

Douane Nederland. Verhuist u naar Nederland? En wilt u uw verhuisboedel belastingvrij invoeren in Nederland? Lees hoe dat gaat.

www.belastingdienst.nl

You need to own the car (and other household) 6 months, so no household.

 

[Krisja]

Are you going to put the car on Dutch plates or leave them on Norwegian?
I was stationed for 5 years in Holland, but kept my address in Belgium. I also had an address in Holland, drove on Dutch plates but never payed any of the above mentioned taxes. In stead I got a tax credit and diplomatic sales price when I bought a new VOLVO S60.

 

[elvarsan]

It's a bit murky at best. Since you won't have owned your Tesla for 6 months, you can't import it without paying taxes.

Ik verhuis naar Nederland en wil mijn verhuisboedel belastingvrij invoeren

Douane Nederland. Verhuist u naar Nederland? En wilt u uw verhuisboedel belastingvrij invoeren in Nederland? Lees hoe dat gaat.

www.belastingdienst.nl

I'm pretty sure you will only get a proper answer for your case if you contact the Dutch Tax service:

Wat mag u niet zomaar meenemen in uw verhuisboedel?

Douane Nederland. Verhuist u naar Nederland? Dan gelden bijzondere regels voor o.a. alcoholhoudende drank, tabak , auto’s, motoren, voedsel en huisdieren.

www.belastingdienst.nl

I do see that the Dutch tax service uses a few ways to determine the value of a secondhand car. One of them is a depreciation table:

Afschrijving met forfaitaire tabel

Wilt u een motorrijtuig voor het eerst in Nederland registreren? Bepaal dan de waarde ervan met een forfaitaire tabel. Lees hoe u dat doet.

www.belastingdienst.nl

Alright then they will tax according to the depreciation value and not the price I bought then

 

[elvarsan]

Import is on total cost (incl. transport), so get an "interesting" invoice
No BPM, they will just look at the value for import and VAT (as long it is reasonable you will get away with it). But they can disagree......

Ik verhuis naar Nederland en wil mijn verhuisboedel belastingvrij invoeren

Douane Nederland. Verhuist u naar Nederland? En wilt u uw verhuisboedel belastingvrij invoeren in Nederland? Lees hoe dat gaat.

www.belastingdienst.nl

You need to own the car (and other household) 6 months, so no household.

How about if I drive myself to the Netherlands? No household but if they charge as per the bought price, still it costs lower.

 

[elvarsan]

Are you going to put the car on Dutch plates or leave them on Norwegian?
I was stationed for 5 years in Holland, but kept my address in Belgium. I also had an address in Holland, drove on Dutch plates but never payed any of the above mentioned taxes. In stead I got a tax credit and diplomatic sales price when I bought a new VOLVO S60.

I’m happy to leave it on Norwegian number just that not sure if I can drive 4 years with it. I can avoid all these hassle as I have permanent home in Netherlands

 

[Krisja]

I would think, the least HR from your company can do is look up what is the best for you. They are assigning you to another country...
Is it a privat or governemental organization you work for?

 

[elvarsan]

I would think, the least HR from your company can do is look up what is the best for you. They are assigning you to another country...
Is it a privat or governemental organization you work for?

It is private.. I asked them and they are not sure of it. They said people usually buy it in the destination country. Not helpful for my situation

 

[SpeedyEddy]

You can’t drive om Norvegian plates that long, so your original post is correct. Import tax and VAT but maybe you can get a reduduction of Norvegian tax . Maybe you can avoid importtax. Important is to take the right Measures. Auto importeren uit Europa? Ontdek hoe het werkt - Importautos.nl

 

[wooter]

I would think, the least HR from your company can do is look up what is the best for you. They are assigning you to another country...
Is it a privat or governemental organization you work for?

HR is a department for a company to help it Human Resources. Not to help its employees

According to RDW, your car does not need a specific non-EU procedure. According to the tax office, your car will be taxed 10% import duties and VAT on the purchase value. There is a possibility you can reclaim VAT back from the Nordic tax office.

I think your best bet is to contact the Dutch tax office and ask them how to determine the purchase value. Since they use a depreciation table, I think the chance is high you won't be taxed on the car's original value.

 

[elvarsan]

HR is a department for a company to help it Human Resources. Not to help its employees

According to RDW, your car does not need a specific non-EU procedure. According to the tax office, your car will be taxed 10% import duties and VAT on the purchase value. There is a possibility you can reclaim VAT back from the Nordic tax office.

I think your best bet is to contact the Dutch tax office and ask them how to determine the purchase value. Since they use a depreciation table, I think the chance is high you won't be taxed on the car's original value.

Thanks for your answer. Do you have any idea if I buy the new Tesla 3 here it costs 35000 EUR and in Netherlands it’s 50000 EUR same model will the custom department looks at Norwegian price or Dutch price for the brand new car?

 

[wooter]

Thanks for your answer. Do you have any idea if I buy the new Tesla 3 here it costs 35000 EUR and in Netherlands it’s 50000 EUR same model will the custom department looks at Norwegian price or Dutch price for the brand new car?

I don't know. Like I said: your best bet is to contact them.

I only found that they use a depreciation value, so I presume they will take the dutch new price, and adjust it to the age of your car.

 

[DamascuS75D]

Hi elvarsan,

I believe you're comparing a new Tesla M3 bought in NL with an used one in Norway. If you buy here an used model 3 LR similar to the specs you mentioned, you'd be roughly in the area of 50k incl VAT. Don't know if that helps you in your calculations.

And with regard to the license plates.. I know of many Polish and Spanish colleagues who have been driving their car on foreign license plates and had no issues whatsoever.. but it could be costly if you get caught.

As you'll have the car for 2 months only, the car won't be part of the household rule.

 

[GunnarNyb]

Just for your information: There is no VAT or other import duties on electrical cars in Norway. This is one reason for the lower price in Norway
A brand new M3 LR AWD with no options costs 464 000 NOK, or approx 47 800 Euro today