12.1    Tax exemption and special registration certificate

The Ministry of Foreign Affairs would advise privileged persons to consult Team IFB (see section 11.1 for contact details) about exemptions before purchasing a car in the Netherlands. Exemption from tax may be granted when purchasing or importing a car, depending on the diplomatic mission, consular post and the status of the person concerned. Exemption may be granted from the following taxes:
•    customs duties and VAT when importing a car into the European Union and registering that car in the Netherlands with special registration plates;
•    VAT on the purchase of a new car in the EU if the car will be registered in the Netherlands with special registration plates;
•    car and motorcycle tax (belasting op personenauto’s en motorrijwielen, BPM) when registering a car or motorcycle in the Netherlands with special registration plates;
•    motor vehicle tax (motorrijtuigenbelasting, MRB) for cars registered in the Netherlands with special registration plates. 
 
Staff members of diplomatic missions or consular posts based in the Netherlands may purchase a motor vehicle tax free for personal use. Exemption from BPM may be granted on condition that the vehicle has CD/BN/GN registration plates. This privilege applies from the moment they take up their position in the Netherlands, i.e. from the date on which diplomats posted to the Netherlands enter Dutch territory in order to perform their duties here, until the date on which their position comes to an end.  The exemption is granted in advance and is subject to conditions.  Exemption from tax is always granted subject to the condition that the exemption ends when the car ceases to be owned by or ceases to be in the possession of the mission or post, for example because the mission or post sells, leases, hires out or pledges the car, or transfers it free of charge or in return for payment. It is also prohibited to use the car, or cause it to be used, in a manner or for purposes not covered by the exemption. If a motor vehicle purchased subject to the diplomatic exemption is exported without the diplomat leaving the Netherlands to perform their duties elsewhere, this means that the vehicle is being used for purposes other than those for which the exemption was granted. 

If the applicable conditions are no longer met, the exemption immediately ceases to apply and the relevant taxes must be paid. 
 
This tax exemption is always granted in advance and never in the form of a tax refund. Applications for tax exemption and the issue of a special registration certificate should be supported by the employer and addressed to:
Belastingdienst kantoor Den Haag
Team IFB
Afdeling Motorrijtuigen
Postbus 30509
2500 GM The Hague

The application should include the following information:
•    name and full address of the privileged person concerned;
•    citizen service number (BSN);
•    nationality;
•    place of residence at the time of recruitment;
•    date on which employment with the diplomatic mission or consular post commenced.

The following documents should be enclosed with the application:
•    a completed Douane 39 (D39) form;
•    a copy of the sales contract;
•    the RDW 137 special registration certificate application form. Blank forms can be obtained from the Netherlands Vehicle Authority (RDW) in Veendam by calling 
+ 31 (0)598 699 242 or emailing bk@rdw.nl;
•    a copy of the certificate of conformity (certificaat van overeenstemming, CVO);
•    a document demonstrating that the car has been or will be insured;
•    a registration certificate for the car, if one has already been issued;
•    a valid foreign vehicle inspection test report (if available), so that the annual vehicle inspection (APK) expiry date can be registered.

Questions concerning customs regulations on cars (non-recurring issues such as tax exemptions or waiving exemptions and the consequent additional tax assessments and applications for a special registration plate) should be addressed to Team IFB by emailing: IFB.Diplomatieke.Privileges@belastingdienst.nl.

Once the application for a special registration number has been approved by the tax authorities and the RDW, a registration certificate is sent. Registration plates must be made by a recognised registration plate manufacturer. You must take the registration certificate with you when you have registration plates made. You can find a recognised registration plate manufacturer using the RDW location guide (only available in Dutch: select Kentekenplaten laten maken). 
 
Driving a vehicle with registration plates that differ from the vehicle’s valid registration number is prohibited. When a registration number is no longer valid, RDW will send a letter stating the end date of the registration. After that date it is not permitted to use the registration plates with that registration number. The registration plates must be destroyed. You must take the plates to a recognised registration plate manufacturer or to an RDW location so that they can destroy the plates.

 
12.1.1 Importing or purchasing a car

When importing or purchasing a car, the following situations may occur:
•    a new car is purchased in the Netherlands;
•    a new car is imported from abroad;
•    a used car is imported into the Netherlands;
•    a car is purchased from another staff member within the diplomatic mission or consular post.

These situations will be explained in turn. Please note that the above-mentioned documents must always be enclosed with the application.

Please also note that third-party liability motor vehicle insurance is compulsory.

12.1.2 Purchasing a new car in the Netherlands

When a new and unused car is purchased in the Netherlands, the organisation applies to Team IFB for exemption from tax and the issue of a special registration certificate. Exemption is granted from customs duties (if the car originates outside the EU), VAT and BPM. 

NB: These exemptions are not applicable to the purchase of used cars in the Netherlands.

12.1.3 Purchasing a new car outside or importing a new car from outside the Netherlands

When a new and unused car is purchased outside the Netherlands, the procedure for 
obtaining exemption from tax and applying for a special registration certificate is the 
same as described in section 12.1.2. Please note that the car must be physically present
in the Netherlands. 

Applicants should complete the RDW 137 special registration certificate themselves. 

12.1.4 Purchasing a used car outside the Netherlands

If a used car is purchased outside the Netherlands but within the EU, BPM must be paid when
registering it in the Netherlands. VAT has been paid in the country where the vehicle was 
purchased. A used car means a car older than six months and/or with more than 6,000 km on the
odometer. Exemption from BPM is granted on the basis of a Douane 39 form. An exemption is only 
granted if the car will be issued with special registration plates in the Netherlands. The exemption
ends when the car is sold or otherwise disposed of. A copy of the foreign registration certificate
must be enclosed with the above-mentioned documents.

12.1.5 Purchasing a car from another staff member

 
If a car already covered by a tax exemption is bought by a privileged person, it is only necessary to submit a Note Verbale, the completed Douane 39 form, an RDW 137 special registration certificate application form, the original special registration certificate, the APK report (proof of annual vehicle inspection as required by law), an insurance certificate and a copy of the sales agreement drawn up between the people concerned. The granted exemption will be included on the new special registration certificate that will be issued. The same conditions will apply to this new certificate. 

12.1.6 Motor vehicles without European-type approval

These motor vehicles will be temporarily approved for use on public roads if they have a special registration plate (CD/BN/GN).

When converting a special registration into a regular Dutch registration, please note that an individual assessment is needed to obtain a regular registration. The vehicle may also be required to be modified. The costs of the individual assessment and modifications to the vehicle (if necessary) may be significant. Before submitting a request to waive temporary exemption and an application to convert a special registration plate (CD/BN/GN) into a regular Dutch registration plate to Team IFB, it is advisable to contact the RDW in Veendam. More information is available on the RDW website.

12.2    Selling a tax-free car and waiving exemption

If a car is no longer used for the purpose for which the exemption was granted, the relevant taxes are due.

The car should not be given away, hired out or in any other way put at the disposal of third parties.

When new or second-hand motor vehicles imported from abroad (which fall into categories B and D) are sold in the Netherlands to a person who does not possess a privileged status, the vehicle will first have to be technically inspected in order to obtain regular Dutch registration documents. The parties concerned are responsible for paying the costs of the inspection.

If a privileged person wishes to sell a tax-free car to a non-privileged person, a written request should be submitted to Team IFB to waive the exemption on the requirement to pay tax. Team IFB will calculate the tax and send the owner concerned a request for payment stating the amount of tax due. Once the tax has been paid, Team IFB will agree to issue an ordinary Dutch registration plate for the car. If the tax has not been (fully) paid, Team IFB cannot approve the exempted purchase of a new motor vehicle with a special registration plate.  

To apply for a Dutch registration certificate, the following documents should be submitted to Team IFB in The Hague (Haaglanden.CB_IFB@belastingdienst.nl): 
• a Note Verbale or official letter requesting that the exemption be waived; 
• an RDW 134 registration certificate application form (available upon request from Team IFB); 
• the original special registration certificate;  
• the APK (Annual Vehicle Inspection) report;  
• a copy of the passport of the person selling the car.  

After the above-mentioned documents have been submitted to Team IFB, the Netherlands Vehicle Authority (RDW) will send a letter to the person involved asking them to arrange an appointment at one of the RDW offices for the purpose of identifying themselves and/or having their vehicle approved, as required by Dutch law. The RDW will also inform the person concerned in writing that the special registration will be cancelled as of the date mentioned in the letter. The special registration plates must be destroyed.

12.3    Scrapping cars

If you want your car to be scrapped, it is first necessary to obtain written permission from Team IFB by submitting a request to that effect. Team IFB will then send a notice stating whether it will grant permission and, if so, under what conditions. Team IFB will inform the RDW in Veendam that the car has been scrapped. The RDW will send a letter to confirm the registration has been terminated. The special registration plates must be destroyed. 

12.4    Exporting a tax-free car

If a tax-free car is exported, the following situations may occur:

Person with exemption leaves diplomatic mission or consular post and takes car to country of destination 
In this case, a Note Verbale, a copy of the registration certificate and a ‘Request to waive the tax exemption for a vehicle’ form should be sent to Team IFB. Team IFB will inform the RDW in Veendam that the car has been exported and request that the car’s special registration be terminated after three months. This allows enough time for transportation and de-registration. The RDW will inform the person concerned in writing and the special registration will be cancelled as of the date mentioned in the letter. If the registration certificate is not returned, the CBM (Centraal Bureau Motorrijtuigenbelasting) in Apeldoorn will continue to send the owner motor vehicle tax bills (if applicable). The RDW will inform the person concerned in writing and the special registration will be cancelled as of the date mentioned in the letter. The special registration plates must be destroyed.
 

Person with exemption continues working at diplomatic mission or consular post and car is exported 
If the car is exported outside the EU, a copy of the registration certificate should be sent to Team IFB. Team IFB will inform the RDW in Veendam and the CBM in Apeldoorn that the car has been exported. If the registration certificate is not returned, the CBM will continue to send motor vehicle tax bills to the owner (if applicable). The RDW will inform the person concerned in writing and the special registration will be cancelled as of the date mentioned in the letter. The special registration plates must be destroyed.

If a vehicle is exported outside the Netherlands but remains within the EU, VAT and possibly customs duties are due since the car is no longer being used for the purpose for which the exemption was granted. In this case, Team IFB should be informed (in writing) that the car is going to be exported to an EU member state. A request to waive the tax exemption should be submitted. A copy of the registration certificate should be enclosed with this request. Team IFB will calculate the VAT and, if applicable, the customs duties. Team IFB will send the owner the calculation of the taxes due and a request for payment. After the registration certificate has been returned, Team IFB will inform the RDW in Veendam and the CBM in Apeldoorn that the car has been exported. If the special registration is not cancelled and the registration certificate is not returned, the CBM will continue to send the owner motor vehicle tax bills (if applicable).
The RDW will inform the person concerned in writing and the special registration will be cancelled as of the date mentioned in the letter. The special registration plates must be destroyed.

12.5    Change of address

The RDW in Veendam uses the data registered in the personal records database of the Ministry of Foreign Affairs (PROBAS) to register and issue special registration numbers. For proper registration of your vehicle, it is important to notify the Ministry of Foreign Affairs as soon as possible of any changes to your home address. If the address on your registration certificate is no longer correct, it is not necessary to apply for a new registration certificate. It will be changed in the vehicle registration database when your address is updated in PROBAS.

12.6    Driving licences

Driving in the Netherlands is only permitted with a valid driving licence. Driving without a driving licence is a criminal offence. Privileged persons with a valid driving licence are allowed to drive with their foreign driving licence in the Netherlands in combination with a valid privileged person’s identity card issued by the Ministry of Foreign Affairs. It is not necessary to show your privileged person’s identity card, though you are strongly advised to keep it on hand at all times. Privileged persons may exchange their foreign driving licence for a Dutch driving licence by following procedure a or b in section 12.6.1 below.

12.6.1 Exchanging a foreign driving licence

In order to exchange a foreign driving licence for a Dutch driving licence, the applicant can follow one of the following two procedures:
a.    submit the application to the RDW directly (for applicants who hold EU/EEA or non-EU/EEA licences and are not registered in the municipal Personal Records Database (BRP));
b.    submit the application to the municipality, which will then forward it to the RDW. This procedure is only applicable when the applicant is the holder of an EU/EEA or non-EU/EEA driving licence and is also registered in the BRP. (Submit a photocopy of your privileged person’s identity card.)

When submitting an application directly to the RDW, the Aanvraag rijbewijs (niet) woonachtig in Nederland (driving licence application (non-) resident in the Netherlands) application form can be requested from the RDW by sending the privileged person’s personal details (specified below) to rijbewijsmailing@rdw.nl: 

Personal details
•    Citizen service number (BSN) 
•    Name (i.e. first name, up to five initials, surname)
•    Dutch postal address (including postcode)
•    Foreign address (including postcode and country)
•    Date of birth 
•    Place of birth 
•    Telephone number

As soon as the above information has been received, the form Aanvraag rijbewijs (niet) woonachtig in Nederland will be sent by post to the person in question at the Dutch postal address provided, together with instructions for filling it in. The RDW cannot send the application form by email. 

Required documents
The instructions accompanying the application form will explain what documents must be submitted with the completed and signed form in order to exchange the foreign driving licence for a Dutch driving licence. 

Submitting the application
The completed application form, along with the required documents, can be sent to:

RDW
Unit Rijbewijzen
Postbus 9000
9640 HA Veendam 
Rdw.nl 
Rdw.nl manual and documents

Processing applications 
Applications are generally processed in about 10 working days. If everything is in order, the privileged person will receive a new Dutch driving licence at the Dutch postal address of the mission or post as stated on their diplomatic identification card.

For any questions regarding licences, please contact the RDW at rijbewijsmailing@rdw.nl 

12.7    Practical information

Declaration of medical fitness
Sometimes in order to renew a Dutch driving licence, it is necessary to submit a declaration that you are medically fit to drive (Verklaring van Geschiktheid). This can be requested from the Central Office for Motor Vehicle Driver Testing (Centraal Bureau Rijvaardigheid, CBR). The instructions explain who needs to submit such a declaration.

When your driving licence expires
If your Dutch driving licence expires, you are entitled to renew it. You are not permitted to drive with an expired licence.

Changes of address
Privileged persons (with or without special registration plates) should notify the Protocol Department of the Ministry of Foreign Affairs of their new address.

Application for a Dutch driving licence
Privileged persons wishing to apply for a Dutch driving licence, after passing a driving test in the Netherlands, can do so if they are registered in the BRP of the municipality where they reside. It is also possible to apply to the RDW. General information on this subject is available at: https://www.rdw.nl/en/driving-licence.    

For enquiries about driving licences in the Netherlands, please contact the RDW by phone or email:
Unit Rijbewijzen 
Email:    rijbewijsmailing@rdw.nl 
Tel.:    +31 (0)88 008 7407

12.8    Annual Vehicle Inspection (APK) and Civil Liability Insurance (Motor Vehicles) Act (WAM)

In Europe, all vehicles have to undergo a periodic technical inspection (known as APK in the Netherlands) in the interests of improving road safety and protecting the environment. Adequate information, especially on the inspection periods (which vary, depending on the age of the vehicle and the fuel type used), can be found online on the RDW website. Vehicles must be inspected in good time. There is an extensive network of car dealers and garages that carry out inspections and forward the relevant data to the competent authorities.

Information on which garages can perform this inspection and enter the inspection data into the official registry can be obtained from garages, car dealers and the RDW.

The Civil Liability Insurance (Motor Vehicles) Act (Wet Aansprakelijkelijkheidsverzekeringen motorrijtuigen, WAM) makes basic insurance for registered motor vehicles compulsory. It is an offence to use any motor vehicle without valid insurance.

This insurance, offered by insurance companies in the Netherlands, exclusively provides 
parties with limited coverage for legal liability – for bodily injury, death and damage to property – while using a registered vehicle.

Each motor vehicle registered in the Netherlands must be entered in the official insurance register of the RDW in Veendam. This must be done by an insurance company that is authorised to make entries in the RDW insurance register. This usually means a Dutch insurance company. Dutch insurance companies will ensure that the necessary insurance details, including WAM coverage, are registered accordingly. International insurance companies that want to make entries in the insurance register must be registered with De Nederlandsche Bank (DNB) (for activities relating to motor vehicle liability (S10A), under the Dutch Financial Supervision Act (WFT)) and have a CRWAM code from the RDW. If the insurance is provided by an international insurance company, it is important to check that the insurance company meets the requirements for insuring a car in the Netherlands. 

12.9    Parking

Parking near diplomatic missions and consular posts or official residences
The municipal authorities have full autonomy in determining policy on reserved parking spaces. The municipality of The Hague is in principle willing, where necessary and possible, to mark two parking spaces as reserved spaces on public highways outside the main offices of a diplomatic mission or consular post and one outside the official residence of the head of mission or head of post. Whether or not these reserved parking spaces are allocated will depend on the parking situation and the availability of public parking in the vicinity. These parking spaces may be used only by cars belonging to the mission or post, and not by visitors. Even though the parking spaces are reserved, it is still necessary to apply for a parking permit. It is advisable to apply for a ‘functional permit’, which allows parking throughout the city.

To apply for reserved parking, write directly to: 
Municipality of The Hague
City Management Office (Stadsbeheer)
Highways and Waterways Sector (Sector Wegen en Water)
Permits Division (Afdeling Vergunningen)
P.O. Box 12651
2500 DP The Hague
or email: gereserveerdeplaatsen.parkeren@denhaag.nl 

Visitors’ cars
Visitors will have to use normal parking spaces and pay any applicable parking fees. Visitors’ cars that are parked illegally will be treated by the traffic police like any other illegally parked cars. The mission can apply for a special visitor’s permit from the municipality of The Hague. For more information, contact the City Management Office (Stadsbeheer) on +31 (0)70 353 3000.

Parking during receptions or other events
If a diplomatic mission or consular post holds a reception or other event, The Hague police are prepared to assist wherever possible in ensuring that guests are able to park conveniently. The mission or post should inform the Protocol Department by way of a Note Verbale as far in advance as possible, and in any event at least four weeks in advance. 

The following information must be provided in the Note Verbale:
•    the date and time of the event;
•    the address of the venue;
•    the number of expected guests;
•    the contact person’s details;
•    requested measures (parking measures, street closures, traffic control, etc.). 

The Protocol Department will forward the Note Verbale containing the details mentioned above to the competent authorities, which will decide on the traffic measures to be taken. For more details, please contact the Diplomatic Front Office in The Hague on +31 (0)88 964 9649. 

Municipality of Wassenaar
The rules for the municipality of Wassenaar are different. The police there will consider all requests from diplomatic missions or consular posts for assistance with parking near the official residences of heads of mission or heads of post in Wassenaar. Approval depends on the number of guests, as well as the time and location of the event. Diplomatic missions and consular posts should direct their requests to the Chief Commissioner of Police responsible for the diplomatic corps in Wassenaar.

Parking meters and car park charges
The Ministry often receives enquiries about parking meters and car park charges. However, no exemptions can be granted on these fees because they are levied by the municipality for specific services rendered. The staff of diplomatic missions and consular posts must therefore pay parking fees like all other users.

How to obtain a parking permit
The following applies to residents of The Hague: in many parts of The Hague, residents need a parking permit to park their car in the street where they live. Staff members of diplomatic missions and consular posts driving vehicles with CD, GN or BN registration plates can obtain a parking permit for the area of The Hague in which they live by providing evidence of their address (such as a tenancy agreement), their Ministry of Foreign Affairs identity card and an extract from PROBAS. Address details are provided automatically for persons registered in the Personal Records Database (BRP). The cost of this permit varies, depending on the area.

Staff members with a reserved parking space in an area of The Hague where parking permits are required must hold such a permit. They must pay for the permit themselves.

For more information, staff members can contact the City Management Office on +31 (0)70 353 3000 or email parkeervergunningen@denhaag.nl. Information is also available through The Hague International Centre, located in the atrium of City Hall, Spui 70, The Hague (+31 (0)70 353 5043). 

12.9.1 Parking violations

Under Article 41 of the Vienna Convention on Diplomatic Relations, it is the duty of all persons enjoying privileges and immunities to respect the laws and regulations of the receiving state. This also applies to municipal parking regulations. Any violation may lead to the issuing of a parking ticket. A parking ticket is not a traffic fine, but rather a levy by the respective municipality for the improper use of a parking space, or unauthorised parking in a place not designated for that purpose.

The Ministry expects any matters relating to parking violations to be dealt with accordingly by diplomatic missions and their staff members. 

12.10 Parking near the Ministry of Foreign Affairs

General
The nearest parking facility to the Ministry of Foreign Affairs is Q-Park Rijnstraat. 

Using a chauffeur-driven car
Members of the diplomatic corps using a chauffeur-driven car to visit the Ministry (marked ‘1’ on the map below) may use the VIP entrance at Schedeldoekshaven (marked ‘2’ on the map below) after making an appointment with the Ministry. You are advised to make arrangements well in advance with the secretariat of the Protocol Department, tel. +31 (0)70 348 4905. After passing through the vehicle gate the chauffeur should leave the passenger at the entrance to the building, where the latter should identify himself/herself to the security officer on duty and state the reason for the visit. The security officer will then contact the Ministry official with whom the visitor has the appointment. In the meantime the chauffeur can park the car in the VIP garage and await the passenger’s return.

Delivery of documents
Visitors coming by car (chauffeur-driven or otherwise) wishing to deliver large documents for specific departments or officials should report to Oranjebuitensingel 8 (via the transport official), while those with chauffeur-driven cars wishing to deliver other documents should report to the Central Mail Room counter at Oranjebuitensingel 8 (marked ‘3’ on the map below).

12.10.1 Map