When the first registration of a commercial vehicle has taken place after 1st July 2015, the tax authorities will grant an exemption to the next owner from paying the remaining due BPM. In certain instances, the same applies to (ex)taxis.
It is not a problem for a private person to buy a vehicle with a deferral arrangement. The BPM-remittance is arranged by BVA Auctions. If you wish to purchase the vehicle for a company, the following applies: if you meet the legal requirements, the BPM-exemption can be transferred and the BPM amount due will not have to be paid.