To calculate the tax on passenger cars and motorcycles (BPM), the first thing to consider is which vehicle is subject to the BPM.
- For a passenger car, the bpm is calculated on the basis of the CO₂ emissions.
- When you do bestelautoFor a camper van or motorcycle, the BPM is calculated on the net list price (catalogue price minus sales tax)
Additional options for passenger cars
The BPM on a passenger car is currently calculated entirely based on the car's CO₂ emissions, as established during type approval. Consequently, all options and additional features that do not result in higher CO₂ emissions remain exempt from the BPM levy . This also applies to accessories fitted after purchase. An additional BPM declaration must be filed in only one case regarding modifications to the car after the issuance of the license plate. This is the case if modifications are made to the car's engine ( chip tuning ) within three years of the initial registration in the vehicle registration register.
Additional options for vans, campers and motorcycles
For delivery vans, campervans, and motorcycles, you also pay BPM on the following extras:
- extra options
- accessoiries
- additional costs for special versions
