M form

Dutch tax form for emigrants and immigrants

Migration tax return for the year of emigration of immigration.

M form

Why did you receive a M form?

For the year in which you moved to or from the Netherlands, you will receive an invitation from the Dutch tax authorities (Belastingdienst) to file a M form. This form combines a foreign period with a resident period. You may not file your tax return in digital form if you lived in the Netherlands for only part of the year because you immigrated to or emigrated from the Netherlands. In that case, you must use the form. If you have received a M Form, you are required to file your return before the deadline stated on the return form.

Fiscal residency

Your fiscal residency is determined by real life and circumstances. Your central point of life determines where you have your fiscal residency. Based on the tax treaty it can be determined if specific foreign income must be reported or not.

Applying for a M form

Contact the Belastingdienst for a M form.

Need help by filling the form?

Our tax experts have a broad experience in filling and filing M forms and they can advise you regarding complex (international) matters. Send us an e-mail or call us via (035) 628 5753.

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