M form Netherlands

Make sure your M form is filed correctly and tax-efficient. Mistakes are easily made and can unnecessarily cost you a lot of money. Our expert tax advisors are happy to help you save money, time, and worries.

How does it work and what does it cost?

Would you like to know more about the possibilities of having us complete your M form? Send us an email or fill in the contact form and describe your situation and questions. One of our advisers will then indicate by email what we can do for you, what the hourly rates are and how many hours we estimate we need in your situation. For the M form, we usually need 2 to 4 hours in standard situations.

Do you want to get a better picture of what we can do for you? Check the example situations.

Do you need to file the M-form?

Do you want to know if you should apply for the M form in your situation? The M form must be submitted for the year in which you enter or leave the Netherlands. In most cases you will automatically receive an M form from the tax authorities. If you do not automatically receive the M form, it can also be requested. Not sure whether to submit an M form; then let us review your migration situation. An M form can be requested and completed up to 5 years ago.

What can we do for you?

In a migration year there are often extra options for tax benefits. But these are easily missed. The M form has been expanded and a costly mistake is easily made. As experienced tax advisers, we take care of the M form for you, so that you can be sure that it has been filed correctly and tax-efficient. We look at your entire situation so that we do not miss any opportunities for tax benefits, but also do not overlook tax obligations. We do not offer assistance if you want to file the M form yourself.

What about the deadline?

In most cases, the deadline for the declaration is July 1. If you let us take care of your M-tax return, we usually request an extension. After completing the form, it will take a few months before you receive a provisional assessment. It can then take up to three years before you receive the final assessment. If you would like to outsource the completion of the M declaration to us or submit your situation to us first, please contact us.

Examples of M form situations in the Netherlands

You have filed a regular tax return instead of an M form for your first year in the NL.

You started working in August 2020 in Rotterdam. You did not receive a notification to file a tax return but wanted to file it anyway. At first, you wanted to file an M form but you did not understand dutch and were not sure. Since on the Belastingdienst website you saw that you could submit your tax return as well and that all my data was already filed, you submitted it this way. It was accepted and returned to you. However, your colleagues told you again that for the first year working in NL you need to submit the M form anyways. And that probably next year the Tax office will ask back what was returned to you now.

We assume that the assessment you received was provisional and that it could yet change. It could be that your refund was too high or not high enough. Please send us a copy of your submitted tax return as well as your immigration date, annual salary statement and December pay slip. We will then have a look and advise what should be done.

You have to file an M-form for your last year in the Netherlands in which you received no income here anymore but only kept an apartment.

You are a Greek national that lived in the Netherlands from 2014 until 2020 working full time in a company with a fixed salary. You moved back to Greece on January 1st, 2020. In that year you did not receive any income in the Netherlands, but you did keep your apartment until July 2019 and then deregistered from the council in Amsterdam. You originally filed a regular tax return for 2020, but received an M-form from the tax authorities, notifying me that an M-form is the only tax return form they will accept in my case. What can our office do for you in this case?

It may be advantageous to correct the emigration date to the beginning of the year 2020. Would you please send us a copy of your 2019 tax return as well as a copy of the 2020 tax return that you submitted incorrectly? In this case, it is already important whether the property was already for sale since January 1st, 2020.

You have never filed an M-form and this has consequences for your later tax returns.

You are an Italian ex-pat living in the Netherlands. You moved to the Netherlands in 2018 for your studies and started working in the Netherlands in 2019. You have declared your tax returns from 2018 (till 2020) yourself but never filed an M-form. In your 2020 tax return, you deducted your study costs. Initially, you received tax back, but later the Tax office asked you to pay the received amount back to them. Their reason is that you never filed an M-form and never declared these study costs before. You want to know how to proceed.

In your situation indeed an M-form needs to be submitted for 2018,, appeal against the 2019 final assessment is needed, appeal against the 2020 final assessment, and consequently submitting the 2021 tax return. If you would like to proceed we will send you a list with information that we need.

Do you need to file an M form together with your partner or separately?

You emigrated or immigrated together with your partner. You are tax partners. Is it sufficient if you process your partner's data and income in the M declaration, or does your partner have to fill in an M form?

In the event of migration, it is necessary that both taxpayers submit an M form.

During your emigration year, you worked partly as an employee and partly as a self-employed person.

In the year in which you emigrated, you partly worked in the Netherlands as an employee and partly from your own company. You are wondering how to file your M form.

With your emigration, the sole proprietorship has also moved and should be deregistered. A sole proprietorship is not a separate entity. Annual accounts should be prepared for the Dutch period in the migration year and then the company should be deregistered. In a number of cases, a Dutch EMS can continue to exist.

Do you have to fill in an M form after emigration if your family continues to live in the Netherlands?

You moved back to your home country last year for work. Your family remained in The Netherlands to finish school. You visited your family regularly. You have deregistered from The Netherlands and received an M form from the tax authorities with the request to complete it. Is this correct?

Since your family still lived in the Netherlands, your life center was still in the Netherlands. In that case, you remain taxable in the Netherlands. An exemption can then be requested for the days worked in England, as well as for the national insurance contributions. consequently, your deregistration and the M-form may not be correct.

You did not registered until a year after immigration. For which year do you have to fill in an M form?

You moved to live and work in The Netherlands in 2020. However, you did not register in the Netherlands until 2021. You subsequently received an M-ticket for 2021.

In your situation, a bill of exchange may need to be applied because you have in fact already emigrated in a previous year. In practice, however, exchanging a banknote at the tax authorities is often difficult.

Untaxing Taxes!

Other relevant pages:

Example situations M form Netherlands
Why outsourcing the M form?
M form 2021
30% ruling Netherlands
Leaving the Netherlands
Wealth tax
Tax advice Netherlands

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