Vehicle use by foreign students

Operating the motor vehicle no longer than 6 months

If the maximum length of time you drive the vehicle is 6 months during a period of 12 months, you do not have to submit a declaration of use to the Tax Administration.

Operating the motor vehicle for longer than 6 months

If you drive the vehicle for more than 6 months during a period of 12 months, you must notify the Tax Administration of the vehicle’s tax-exempt use before 6 months have elapsed. Submit a declaration of tax-exempt vehicle use well in advance, before the date of the 6-month deadline.

Complete the declaration giving a full account of your permits and rights to pursue studies in this country, including information on any work assignment or job that you might have on the side. If you need more writing space, you can prepare an enclosure on as many sheets of paper as you need. If necessary, you can enclose a document from the university or other educational institution to prove that your studies are still ongoing.

If there are no valid reasons for tax-exempt driving, your driving the vehicle is subject to car tax. Read the instructions for importing a motor vehicle for taxable operation.

Submit a declaration of tax-exempt vehicle use

Once you have submitted the declaration in MyTax, the Tax Administration will send you a letter confirming that the declaration has been received. The confirmation letter appears immediately in MyTax, where you can print it. Go to the Communication tab and then click the See decisions and letters link under Decisions and letters. The letter will also be sent to you by post.

Always keep the confirmation letter in your vehicle, either as a paper print-out or available on the display of a mobile device. Present it to the police or Customs if necessary.

Note: Please note that the letter is not a statement of approval regarding tax-exempt use. You are expected to first make sure that the legal requirements for exemption are fully satisfied. If there are no valid reasons for tax-exempt driving by virtue of your student status, the vehicle is subject to car tax. You can request an advance ruling on how the act on car tax is applied to the tax assessment of your vehicle. Read more about requests for an advance ruling.

You can submit the declaration either in MyTax or on paper. MyTax opens on the Your tax types tab. Go to the Tax matters tab and then click the Activities relating to car tax link under Car tax. Then click the link for Declaration of tax-exempt use.

Submit a declaration of tax-exempt use in MyTax

If you cannot log in to MyTax to send the declaration, complete and submit Form 1245 on paper (Declaration of a foreign student’s tax-exempt vehicle use). You will receive the confirmation letter by post. It is sent to the address you have indicated.