The BPM Scheme in 2025: What Changes for Car Owners and Companies?

Introduction

The BPM (Passenger Car and Motorcycle Tax) is a tax that you pay when purchasing a new car or when importing a vehicle. The purpose of this tax is to encourage more environmentally friendly choices by linking its amount to the CO₂ emissions of vehicles. Changes are planned again in 2025. What do these adjustments mean for private individuals, entrepreneurs and lease drivers? In this article we will take you through the most important changes.

What is BPM and Why Is It Changing?

The BPM is calculated based on the CO₂ emissions of a vehicle. The higher the emissions, the more tax you pay. This system is intended to make the purchase of electric and hybrid cars more attractive and to accelerate the transition to more sustainable mobility.

Some important adjustments are expected in 2025:

• Increase in rates for vehicles with high CO₂ emissions. This means that petrol and diesel cars could become significantly more expensive.

• Reduction of benefits for hybrid vehicles. Tax benefits for plug-in hybrids are expected to decrease as the focus increasingly shifts to fully electric vehicles.

• Exemptions for electric vehicles (EVs). EVs are likely to remain BPM exempt, which makes them financially attractive.

What do the Changes mean for Private Individuals?

The changes in 2025 could have major consequences for private individuals who want to buy a new car. Gasoline and diesel vehicles are becoming more expensive, making electric cars relatively more attractive. If you import a second-hand car, the new BPM rates will also play an important role in the cost calculation.

Practical tips for private individuals:

1. Consider an electric car: These remain exempt from BPM and are becoming increasingly affordable due to technological developments and subsidies.

2. Choose a vehicle with low emissions: This can help to minimize BPM costs.

3. Plan your purchase smartly: If you want to buy a petrol or diesel car in 2024, it may be advantageous to do this before the introduction of the new rules.

Consequences for Entrepreneurs and Lease Drivers

For entrepreneurs and companies that work a lot with vehicles, such as in logistics or business leasing, the new BPM rules can have a significant impact on the total costs.

1. Business lease: Electric vehicles remain fiscally attractive, both in terms of BPM and additional tax. Entrepreneurs can benefit from lower operating costs and subsidies.

2. Company cars: Many company cars fall under the BPM rules. Entrepreneurs must take into account higher costs for vehicles with combustion engines.

3. Import of vehicles: Companies that import vehicles, such as in the car trade, must prepare for rising BPM costs for diesel and petrol cars.

Tips for entrepreneurs:

• Invest in an electric fleet: This not only reduces BPM costs, but can also contribute to a sustainable image.

• Research tax benefits: Such as investment deductions and subsidies for sustainable vehicles.

• Keep an eye on the market: Buy or lease vehicles before the BPM increases take effect.

Practical Examples

• Scenario 1: Buying a new petrol car in 2025: A petrol car with emissions of 150 grams of CO₂ per kilometer can cost hundreds of euros more BPM than in 2024. This makes electric alternatives more attractive.

• Scenario 2: Electric car continues to drive: A fully electric car remains exempt from BPM. This significantly reduces the total costs over the life of the vehicle.

Conclusion

The BPM scheme in 2025 is firmly committed to discouraging polluting vehicles and encouraging electric mobility. For private individuals and entrepreneurs, this means that it is smart to look for sustainable alternatives now. By researching your options in a timely manner, you can anticipate higher costs and benefit from tax benefits.