BPM is levied on passenger cars and vans, with an exemption available for vans owned by entrepreneurs.
According to the definition in the law, a passenger car is a motor vehicle with three or more wheels, with the exception of buses, vans and trucks (i.e. motor vehicles not designed for passenger transport, with a maximum permissible mass of more than 3500 kg).
Design requirements
A van must meet certain design requirements for BPM (private motor vehicle and motorcycle tax). All vans must have a fixed, flat loading floor spanning the entire length and width of the cargo space. Seats are not permitted in this loading space. Specific requirements apply to each type of van; see the table below:
| Type of van | Iron | |
| Large van (such as a large delivery van and moving van) | Loading space (block) | min. 200 cm long min. 130 cm high over a width of min. 20 cm and a length of at least 200 cm |
| side windows | allowed in the loading area | |
| Partition | not necessary | |
| Additional requirement | To measure the loading space: the driver's seat is in the factory rear position, the backrest may be upright | |
| Van with a raised roof (such as station wagons and small vans) | Roof loading area | min. 25 cm higher than the top of the driver's door opening over a width of min. 20 cm |
| side windows | one side window allowed on the right side of the loading area | |
| Loading space (block) | min. 98 cm high over a width of at least 20 cm and over a length of at least 125 cm | |
| Partition | between loading area and driver's area: min. 30 cm high over the full width | |
| Medium-sized van without a raised roof (such as utility vehicles, minibuses and SUVs) | Roof loading area | less than 25 cm higher than the top of the driver's door opening |
| side windows | one side window allowed on the right side of the loading area | |
| Loading space (block) | min. 98 cm high over a width of min. 20 cm over a length of min. 125 cm | |
| Partition | – directly behind the driver's seat across the full width and height of the driver's cab – fixed window in bulkhead is permitted (maximum 40 cm high) |
|
| Single cab open body van with Xtrcab (1,5 cab) | Open loading platform | at least 125 cm long and 20 cm wide |
| Partition | – is the rear wall of the cabin – maximum 115 cm behind the rearmost point of the steering wheel – fixed window in bulkhead is permitted (max. 40 cm high) |
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| Additional requirement | – no folding chairs or benches allowed behind the front row of seats. – if an open loading area is covered, the vehicle must meet the requirements for a van with a closed loading area. – a tarpaulin / cover sheet is permitted |
|
| Crew cab van (with closed load space or open load space) | Cabin height | The height of the cabin in a double cabin is the vertical distance between the floor and the roof of the cabin, measured over a width of 20 cm. |
| Cabin | one extra row of seats has been added. | |
| Partition | – rear wall of the cabin, and placed directly behind the rear seat – across the full width and height of the cabin – fixed window in the bulkhead is permitted (max. 40 cm high) | |
| Loading box or loading space | – at least 150 cm long and at least two-thirds of the length the cargo area would have without the additional seating. The original cargo area begins at a fictitious bulkhead, which is placed 115 cm behind the rearmost point of the steering wheel. – min. 40% of the length is positioned in front of the centre of the rear axle. – one side window on the right-hand side of the loading area is permitted. – loading space at least 130 cm high over a width of at least 20 cm and over a length of at least 150 cm. |
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| Additional requirement | If the cab is lower than 130 cm, the remaining load space must also be at least twice the length of the cab. For a van with a crew cab, the length of the cab is the distance between the rearmost point of the steering wheel and the bulkhead between the cab and the load area. |
