The Dutch motorcycle market is facing a growing fraud issue involving the country’s purchase tax system, with industry organisations warning that millions of euros in revenue may be lost each year through manipulation of import values.
According to RAI Vereniging, large-scale fraud is taking place in the import of second-hand motorcycles, a problem first highlighted by De Telegraaf.
While individual cases typically involve hundreds of thousands to several million euros, broader estimates suggest BPM-related fraud across the wider vehicle market may cost the Dutch state up to hundreds of millions annually, with some sources pointing to losses of around €1 million per day. Against that backdrop, attention is now shifting to motorcycles.
Artificially lowering value
The fraud concerns the Dutch BPM tax (Belasting van Personenauto’s en Motorrijwielen), which is due upon registration and is based on factors such as CO₂ emissions, age and residual value. By artificially lowering that value, importers can significantly reduce the tax owed.
According to RAI Vereniging, the practice disproportionately affects higher-end motorcycles with a high BPM burden, with brands such as BMW, Ducati and KTM frequently cited due to the larger financial gains involved.
The mechanism is relatively simple. Importers submit manipulated documentation suggesting that a motorcycle is older or more heavily damaged than it actually is, sometimes supported by fictitious damage reports or images.
This lowers the declared value and, in turn, the BPM due. Industry representatives say the practice is widespread and relatively easy to execute, as imports often require only administrative checks rather than full technical inspections.
€500 to €800 per motorcycle
The per-vehicle gain may seem modest, but it accumulates quickly. Estimates indicate a typical tax advantage of €500 to €800 per motorcycle, rising to several thousand euros for higher-end models. On an aggregate level, the impact is substantial.
RAI Vereniging reports that discrepancies of €1.5 million were identified for a single brand in one year, pointing to total fraud volumes in the millions annually.
Beyond lost tax revenue, the practice distorts the market by undercutting legitimate dealers and creating risks for buyers, who may later face issues due to inconsistencies in a vehicle’s tax history.
The rise in fraud coincides with a structural shift in the Dutch motorcycle market. In 2025, more motorcycles were imported than sold new, increasing reliance on cross-border trade. Most imports originate from within the European Union, where no import duties apply and only BPM must be settled upon registration, making the valuation process a key vulnerability.
Belgium notable supplier?
While Germany remains the largest source of used motorcycles for the Dutch market, Belgium is also emerging as a notable supplier due to its proximity and competitive pricing.
Belgium registers around 90,000 motorcycle transactions annually, compared to an estimated 150,000 to 180,000 in the Netherlands, driven largely by a much bigger second-hand and import segment.
Although no official figures exist detailing exports by destination country, spokesperson Filip Rylant confirms that data from Traxio, the Belgian federation representing mobility service providers and vehicle dealers, suggests that Belgium has become a significant exporter.
According to Traxio, more than 60,000 motorcycles have disappeared from the Belgian registration system in recent years. While no official export data is available, the federation attributes a large part of this decline to vehicles being sold abroad.
The volumes involved are considered too large to be explained solely by scrappage and coincide with sustained second-hand market activity and growing demand from foreign buyers, including Dutch traders.
International buyers
Belgian dealers also report increased activity from international buyers, while regulatory changes such as mandatory inspections for second-hand motorcycles may have further encouraged exports.
Although Traxio does not provide country-level breakdowns, the combination of high export volumes and confirmed Dutch buyer activity points to Belgium as a plausible contributor to the supply chain feeding the Dutch import market.
The broader picture is one of a cross-border market in which motorcycles circulate freely within the EU, while taxation remains national — creating opportunities for arbitrage and, in some cases, fraud.
Dutch authorities have previously uncovered similar practices in the car market, and comparable patterns now appear to be emerging in the motorcycle sector. For policymakers, the challenge lies in tightening controls without disrupting the single market. For the industry, the priority is restoring fair competition in a market where, according to RAI Vereniging, prices sometimes simply do not add up.
