Heavy vehicle tax

The Decree contains rules in addition to the HVT. With the HVT, domestic and foreign trucks will start paying for the use of Dutch roads by means of a kilometer levy as of 2026. The law has already (partially) entered into force on January 1, 2023, but the charging system is still under development.

Transfer of an exemption

Regarding a specific exemption, it is stipulated that it cannot be transferred to another person. This refers to the exemption for trucks used by the police and fire departments or for trucks that were first put into service more than 40 years ago and are not used for business purposes.

Vehicle documents when entering into a service agreement

When concluding a service agreement, vehicle documents must be submitted to establish the registration number, maximum authorized mass and Euro emission class. The decree specifies which documents must be submitted. In principle, the vehicle registration certificate is sufficient, but if this does not show all the information required, then vehicle documents equivalent to a vehicle registration certificate may also be submitted that do show this.

Data protection

As far as data protection is concerned, it regulates which data the ministry may use for levying, collecting and enforcing and which data the supervisor may use for monitoring compliance. This also limits what information may be recorded from on-board equipment.

Technical Aid

Finally, the use of the technical aid by the supervisor and the corresponding observation plan are discussed. This observation plan indicates, among other things, where the fixed technical aids will be placed and the type of location where the mobile technical aids will be deployed. This observation plan is published in the Government Gazette and is therefore public.

Should you have any questions on this subject, please contact your trusted Loyens & Loeff advisor.