Incentive Measures

If you drive an electric car, you receive a 100% discount on motor vehicle tax in the Netherlands until 2025, also known as ownership tax (HSB). After 2025, this discount will be phased out. This is an incentive measure that applies to all electric cars, both business and privately purchased cars. This is an extra benefit with financial lease. With full operational lease, these costs are already included in the monthly rate.

For a passenger car, the amount of BPM is determined by the CO2 emissions of a vehicle. For a delivery van, camper or motorcycle, this is determined by a percentage of the catalog price. If a delivery van is purchased by a company, they can reclaim the BPM from the government and the car is therefore BPM-free. If a vehicle has emissions of 0 grams/km, as with an electric or hydrogen-powered (delivery) car, the BPM is EUR 0 and therefore does not need to be reclaimed.

The arbitrary depreciation of environmental investments (also called Vamil) means that 75% of the investment costs may be depreciated at any time. This can therefore also be in the year of purchase.

Apart from the national rules mentioned above, there are also regulations and subsidies per municipality and province to stimulate sustainable business. Many cities, for example, want to allow fewer polluting cars in their city centers and therefore offer extra discounts on electric commercial vehicles. Many municipalities also install free public charging stations if you can demonstrate that you drive a lot electrically.

As an entrepreneur, you have the option to include the charging station in your MIA benefit. This must be within the set limits for the MIA and the amount for the charging station included in the MIA may not exceed EUR 2,500. However, it is permitted to make a separate MIA application for the installation of a charging station that costs more than EUR 2,500.

Will the MRB exemption and addition continue to exist?

The government has maintained the addition benefits on already sold cars by allowing the discount on the addition to apply for up to five years after the first registration of the car. So if you bought a new electric commercial vehicle in 2022, according to current rules you will still enjoy addition benefits until 2027. This benefit is also transferable to the next owner, should you sell the car earlier.

Are there also PHEV commercial vehicles?

Of course, fully electric is an option, but there are also PHEV delivery vans: commercial vehicles with a Plug-in Hybrid drivetrain. These have both a fuel engine and an electric motor on board. The advantage is that they are not bound by the limited electric range of fully EV commercial vehicles. However, the range of PHEVs for vans is still limited.

Conclusion

There are many facets to the electric commercial vehicle. Many advantages that especially come forward in urban areas, but also some clear limitations that mean a fully electric delivery van is not yet suitable for every application and every company. There are also several innovative and very sustainable alternatives in the form of Hydrogen and PHEV. A lot will change in the coming period and a lot of offerings will be added.