In the case of a cross-border short-term loan of a vehicle free of charge, a national registration tax must be calculated according to the duration of Use

In the Netherlands, a registration tax (‘vehicle tax’) is charged on cars and motorcycles when the vehicle is registered. Where those cars or motorcycles are registered in another Member State and made available free of charge to a person residing in the Netherlands, that tax is due on first use of that vehicle on the road network in the Netherlands.

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