Filing the Dutch income tax return over
the year of migration (M Form)

If you moved to or from the Netherlands during 2023, your Dutch income tax return will be more complicated than for the years during which you were a resident or non-resident of the Netherlands during the entire year. 

For the year of arrival in the Netherlands and the year of departure it is required to file a special tax return from, the so-called M-form. The "M" stands for "Migration".

Below we will explain what the obligation to file an M-form entails, the appropriate procedure for the preparation and the filing of an M-form, our service offer in this respect and our fees in relation thereto.

The M-Form

The Dutch tax authorities will issue a so-called M-form with regard to the migration year - the year of arrival or the year of departure.

The M-form basically consists of two income tax returns in one form; one part deals with the period during which you were a tax resident of the Netherlands and the other part deals with the period that you qualified as a non-resident of the Netherlands. This way the entire calendar year is covered although the Dutch right to tax you is in most cases limited to the period during which you are/were subject to Dutch tax as a resident or as a non-resident.

Both periods of your Dutch tax liability have different taxation and allocation rules, which should be carefully assessed, and some elements of taxation or tax deduction must be calculated pro-rata to the full year amounts.

Tax refund ? 

If you receive income from employment which was subject to regular withholding of Dutch payroll taxes, in most cases you will be eligible for a tax refund because

(A)  the rates applied upon withholding are progressive and based on full year employment, and

(B)  upon monthly withholding, only a pro-rata part (1/12) of the standard deductions and allowances is considered.

Protective assessment ('conserverende aanslag')

In case you depart from the Netherlands, and during your stay in the Netherlands you have earned certain categories of deferred income, the departure from the Netherlands may result in the levy of a so-called 'protective assessment' (or in Dutch "conserverende aanslag").

The categories of income were this assessment relates to can typically include the income from shares in Dutch or foreign corporations, and pension/ annuity rights built up during your stay in the Netherlands.

In most cases it is possible to obtain extension for payment of this assessment, with or without security, depending on the circumstances. 

Deadline for filing your M-Form

The M-form for the year 2023 can be filed as of 1 March 2024. The deadline for filing the M-form is 1 July, but under normal circumstances it is possible to obtain an extension for filing the Dutch personal income tax return.

When you engage us as your tax return provider/ tax advisor, we will arrange for extension on your behalf.

Tax registration and BSN number/ Expat Centres

When you move to your new address in the Netherlands, its is generally required to register as a resident with City Hall in the municipality where you are going to live. The registration with City Hall can be combined with the issuance of a Dutch Tax Registration number (BSN-Number).

The major cities (like Amsterdam, Rotterdam, The Hague and Eindhoven) offer a one stop service for this at the so-called Expat Centre. Newly arrived Expats can make an appointment there for the registration with City Hall, and obtaining the BSN number in one go.

Due to the Covid- realtion rules it is currently possible to obtain a BSN-number remotely.  We gladly assist you in this field as well. 

Correspondence address for the Dutch tax office

When you depart from or arrive in the Netherlands, it is generally required to inform the tax office about this event. Upon emigration you also need to report your new address abroad.

In most cases, emigration will also imply deregistration as a resident with City Hall in the municipality where you lived. If so, your emigration date and your new address will automatically be provided to the tax office.

We offer the service to be registered as your correspondence address in the Netherlands (as from service level Silver). We will then be receiving your (final) assessments and other correspondence from the Dutch tax office, monitor the correctness thereof and keep you informed about actions required (as from service level Gold).

Our fee for preparing your M-form

We charge a fixed fee for the preparation and filing of your M-form. The exact fee depends on the complexity of your situation and the Service Level which you wish to receive. 

Our fee for the preparation and filing of a stand alone M-form in 2023 starts at € 250, excl. VAT.  Lower fees are possible, for instance in the context of a package deal if you are an employer who wants us to take care of the Dutch tax returns of its employees. 

If you would like to get an indication of the fee which we would charge for the preparation of your (and your partner's) 2023 M-form, please consult our ONLINE FEE CALCULATOR.

It will in most cases (beware special circumstances) take you no more than 5 minutes to establish the fixed fee which would apply in your situation, just by answering 4 basic questions. If you prefer, you can of course always contact us to discuss your personal situation in detail. If you prefer, you can also contact us directly for a personal fee quote. 

For employers we have special arrangements and package deals if they wish to engage us for providing tax services on behalf of their employees. In most cases we do this in combination with employer's assistance, like the application for the 30% ruling, A1-statements, etc. 

What we can do for you

We can prepare and file your M-form on your behalf, and take care of related compliance.

If you desire, we can also advise you in a personal meeting on your Dutch income tax position, ways to optimize your Dutch tax position, and the "do's" and the "don'ts" going forward, etc. 

If you are interested in our services, or if you wish to receive a personalized fee quote, please feel free to contact us. You can do this via e-mail, or by telephone (our Amsterdam office at + 31 20 570 9440 or our Rotterdam office at + 31 10 20 10 466).

You are also welcome to visit our office in Amsterdam or Rotterdam, but please make an appointment in advance.

We are happy to make time for you!