A taxatierapport (valuation report) records what a car is worth at a given moment. An appraiser (taxateur) inspects the car in person, describes its condition, damage and specification, and uses that to substantiate the value. You'll mainly come across one in three situations:
- Importing: as the third way to determine depreciation for rest-BPM.
- Insurance: for example for classic cars, where the insured value is often based on a valuation.
- Disputes: about damage or about the value of a car.
Why it matters when buying or selling
For rest-BPM, the Belastingdienst applies strict rules. You may only use a valuation report under specific conditions, including that the car has more than normal wear-and-tear damage. It must come from an independent, recognised appraiser who inspected the car in person within one month before the RDW inspection. You choose the method when you file and can't change it afterwards, and these returns get extra scrutiny. For most imports, the forfaitaire tabel or a price guide is therefore simpler. Compare the outcomes first with our rest-BPM calculator.