M form

M-aangifte

For the year in which you move into, or out of the Netherlands, in other words register or deregister with at the town hall, you will need to file a Migration tax return (or M form).

The migration tax return is a complicated form because it consists of a domestic/resident period and a non-domestic/non-resident period. A mistake is very easily made, amongst others because it can only be completed on paper, income and assets can be filled in the wrong period, several items have to be calculated time-related, etc. We are here to help you out and file your migration tax return correctly and without losing money to the tax office.

How do I get this M form?
In most caes you will automatically receive an M form on your new address in the Netherlands or abroad. If you emigrate make sure to notify the Dutch tax office and give them your new address.

In case you do not automatically receive an M form you can request one at the Belastingdienst Buitenland in Heerlen.

If you are not sure if you need to file an M form in your situation or how to file one you can contact us and let us take a look at your migration tax return situation. Often there are additional refund opportunities in a migration year.

After filing an M form it will easily take 6 months or longer before you receive an assessment from the Dutch Tax authorities.

Deadline for filing the M form
The deadline for filing the M form is usually July 1st of the following year.  If you file the M form yourself this needs to be done on paper. As a tax advisor we can file the migration tax return digitally. If you have requested an M form yourself the deadline is communicated in the accompanying letter.

5 tips for filing an M form
Filing an M form asks for precision. A mistake is easily made and can have unfortunate consequences. In this article you can read five tips.

If you want to save yourself some time, worries and money you can contact us for advice and/or filing the M form for you.