You couldn't have asked a better person about these car taxes as a Dutch car driver.
The Dutch government has several car-taxes that they like to collect. These car taxes have nothing to do with the engine capacity but are based on car weight and gasoline-type.
We have to pay BPM and BTW over the price of a new car which makes a new SL600 almost twice as expensive as in Germany. The BTW is a common kind of tax that has to be paid over any kind of product and is 19,5% of the net price. The BPM is a luxury tax that needs s to be paid over cars only. The BPM is calculated over the new price and over all possible options (the options can drive the prices up sky-high). BPM will be decreased on a monthly base and every month of car age is worth 1% BPM discount. So if one is to import a car that is 50 months old, one will get 50% discount on the total BPM amount. As soon as the car is older as 90 months, one has to pay a bottom BPM of 10% always.
I went looking for a Belgium 1997 SL with glass hardtop and a little front damage last Saturday and was pleased by the price of the car. When I want to import that 4-year-old car to the Netherlands, I would have to pay an additional 40-45.000 guilder (19.500US$) just to get Dutch registration papers!
New diesel engine cars will get a 2000 guilder upgrade for the sake of the environment.
Owning a car has to be paid on a monthly base as well. Each month (or every three months) we have to pay road taxes. I have to pay almost 4000 guilder (1.750US$) per year for owning my C250D and 300SL (the 300CE is German registered).
In Germany one will have to pay for the capacity of the cars' engine.
If you want me to, I can try to get some more information (web related) so you can have a look into that and have it translated by a web-program.
...dutch taxes are a crime...greetingz,
with a minor 600+k