Kennisgroep auto: standpunt zijruiten dubbele cabine bestelauto geactualiseerd

The Dutch Tax Authority's Knowledge Group has updated its position on classifying vehicles with modified side windows. The guidance clarifies that a van with a double cabin qualifies as a commercial vehicle even when two original separate side windows are replaced with one large window on the right side of the cargo area. The vehicle still meets the structural requirements as long as only one side window is visible from the outside, regardless of the fixed frame divider remaining inside.