Bringing a car home from abroad

db330

I'm currently living in the Netherlands and I'm going to buy a car to keep here for a while and then bring home and sell once I've had my fun.

The car in question is a RHD 2008 GT-R going for 40k and imported from the UK to the Netherlands early last year. Just want to make sure I'm not over looking anything in regards to qualifying for the free VRT when returning home.

When I return home I will have lived here for more than 1 year, I will have the car registered, taxed and insured here in my name for more than 6 months. I work here and have a permanent address here but pay taxes back home as it is an Irish company. I have no bills (company pays them all) but do have a bank account here but don't get statements posted out to me(all online) so it prove slightly difficult to prove I live here apart from the car docs?

Does anyone have any advice on this, as it would be very costly to pay the VRT if it didn't work out and it would prevent me from buying the car, Revenue don't even quote the VRT on their site but I'd guess 10k or so.

CiniO

I wonder how much is must have cost to have it registered in Netherland in the first place?

In relation to your employment, how come you pay taxes in Ireland, if you live in Netherland?
Are you on permanent contract abroad with Irish insurer or something? That could possibly mean, that you are not resident in Netherland, which would ruin your plan.

sunnysoutheast

db330 wrote: »

I'm currently living in the Netherlands and I'm going to buy a car to keep here for a while and then bring home and sell once I've had my fun.

The car in question is a RHD 2008 GT-R going for 40k and imported from the UK to the Netherlands early last year. Just want to make sure I'm not over looking anything in regards to qualifying for the free VRT when returning home.

When I return home I will have lived here for more than 1 year, I will have the car registered, taxed and insured here in my name for more than 6 months. I work here and have a permanent address here but pay taxes back home as it is an Irish company. I have no bills (company pays them all) but do have a bank account here but don't get statements posted out to me(all online) so it prove slightly difficult to prove I live here apart from the car docs?

Does anyone have any advice on this, as it would be very costly to pay the VRT if it didn't work out and it would prevent me from buying the car, Revenue don't even quote the VRT on their site but I'd guess 10k or so.

I'm guessing you're on some sort of work secondment?

I'd suggest looking at the Normal Residence requirements for VRT ToR as it explains about occupational and personal ties.

Not sure if paying your taxes in Ireland would cause an issue.

The ToR form has the documentation requirements which are quite extensive.

Nice car BTW!

db330

Ye I'd say the import duty was a pretty penny but nothing compared to what it is like back home. The tax is less than 800 for the year and the insurance is 1400 for me at 25 so these costs are alot more reasonable than back home.

But I checked the TOR docs and requirements and something I overlooked is that I will need to keep the car in Ireland for 12months before I can sell it. So thanks for that I wan't 100% on what exactly to look for there. But I should be able to get all the docs together now.

So I'm going to look at the car tomorrow and if all checks out I should be a very happy Man tomorrow evening

CiniO

I'd be fairly careful with that.
IMO fact that you don't pay income tax from your employment in Netherland, could mean that you are not resident there, and therefore not liable to use the VRT exemption.
I'd get professional advice if you're thinking about car with such high VRT value.

db330

CiniO wrote: »

I'd be fairly careful with that.
IMO fact that you don't pay income tax from your employment in Netherland, could mean that you are not resident there, and therefore not liable to use the VRT exemption.
I'd get professional advice if you're thinking about car with such high VRT value.

I will contact my employer about this before seeking legal advise as I did get a local dutch tax number. I will also contact revenue and see if they can help but I don't really expect much of a response from them. But if I don't get any concrete answers I think you would be right is getting professional legal advise.

Valetta

CiniO wrote: »

I'd be fairly careful with that.
IMO fact that you don't pay income tax from your employment in Netherland, could mean that you are not resident there, and therefore not liable to use the VRT exemption.
I'd get professional advice if you're thinking about car with such high VRT value.

Tax residence and habitual residence are two separate matters.

It's habitual (or normal) residence that counts for VRT purposes.

Sounds to me like the OP has all the requirements covered.

A call to revenue in Ireland should confirm.

CiniO

Valetta wrote: »

Tax residence and habitual residence are two separate matters.

It's habitual (or normal) residence that counts for VRT purposes.

I think you are mixing it a bit.
Habitual residence is a status you can obtain only after normally residing somewhere for few years.

Valetta

CiniO wrote: »

I think you are mixing it a bit.
Habitual residence is a status you can obtain only after normally residing somewhere for few years.

http://www.revenue.ie/en/tax/vrt/leaflets/tax-relief-transfer-residence.html

Normal residency is what applies for VRT purposes.

"Habitual" was my term, qualified by the brackets.

As far as I know, habitual residency has no legal meaning in Ireland.

Marcusm

The OP will need to be careful; he's abroad on detached duty for his Irish employer and I imagine his personal ties (family etc, esp spouse and children) are likely to still be in Ireland. Given that he has retained his Irish employer, the occupational ties are not entirely clear either.

Nichard Dixon

If the OP was in the Netherlands in the clear expectation of returning to Ireland after a fixed period, with their employer paying bills, with their family remaining in Ireland and probably visiting Ireland fairly frequently, then their normal residence remained in Ireland and so they have no entitlement to bring back a car.

Ferris

My Dad was working in the UK for an Irish company and recently imported the car he had over there utilizing the VRT exemption. There seemed to be no issue with the fact that he was paid through Ireland and paid taxes here. He used evidence such as utility bills, rental contracts, car bill of sale, and ferry receipts to prove that he was resident (although not domicile) in the UK and that the car was used there.