oh I know about the overseas EU territories , and this (checking in and out of them) is what the Dutch
customs suggested to me as well while I am circumnavigating
the caveat here was that the
boat may have been in
Curacao for more than 4 years. Its a moot point as VAT was never paid in the 1st place but if it was a EU VAT paid yacht it may have
lost its VAT paid status due to the fact it was outside the EU for more than 4 years .
And this is not a 'Dutch customs' thingy , the article referred to is a EU tax law article . Anything outside the EU for more than 3 years looses the VAT paid status . And as with anything tax related , you are guilty until proven innocent , so the burden of proof lays with yourself , not the tax office , so be prepared to come up with proof your yacht had not been outside the EU for more than 3 years.
And to come back to the original question , what needs to happen when selling a dutch yacht depends on the sort of
registration it has
if its registered through the 'kadaster' the new owner may consider to leave the
registration 'as is' and transfer
ownership through the 'kadaster' and keep it dutch flagged with an
english owner . If its registered through the ICP scheme , just get it deregistered from Dutch ICP and register it with the
English SSR
the Kadaster
route is probably easiest and cheapest *IF* the yacht is already registered there . The
Netherlands (like the UK) does not require a yacht to be registered at all , so probably there's an ICP . if the new buyer requires proof that the yacht has been taken out of the dutch registration , the ICP org. even offers a
service where the yacht gets registered and de-registered at the same time , just to be able to provide proof the yacht has been de-registered
Internationaal Certificaat Pleziervaartuigen (ICP) - Watersportverbond