Unfortunately, the M form is susceptible to a wide variety of possible mistakes. There are several reasons why these mistakes are made, not taking into account the many questions that need to be answered, often by expats who have only just moved to the Netherlands and need to file their M-form.
1. M form not automatically received
Often, expats who move to the Netherlands don’t automatically receive an M-form. It is often unknown to expats that they need to file the migration form, so it is not uncommon that the P-form (for regular resident taxation) is filed instead of the M form, or no form is filed at all. If you aren’t sure whether to submit the migration form, then please contact us.
2. Refund potential
If you moved to the Netherlands and were employed part of the year, your employer will have taxed you monthly as if you were employed for the whole year. Therefore, a refund resulting from the migration form is not uncommon, depending on your situation. Feel free to contact us and we will check the refund potential in your situation.
3. Language
The M form is only available in Dutch. This adds another level of difficulty to the already extensive and complicated tax return. With google translate, or with help of a friend, it is possible to file it yourself if you do not know the Dutch language. However, mistakes are easily made. Many expats try themselves and find out later that they made a mistake, and consequently the tax return needs to be corrected.
Nowadays, the M form can be submitted using the Mijn Belastingdienst website. However, when completing the tax return on Mijn Belastingdienst, the due amount or refund is not calculated. This means you could wait months before you know what the outcome of the tax return is. We file the tax return with our own software which directly calculates what you are entitled to, and therefore provides immediate clarity in regard to your tax liability.
5. Pre-filled information
The pre-filled information in the tax return often contains items that should not be declared in your tax return or does not contain items that should be declared. Therefore, it is very important to check whether you are filling your tax return correctly. Feel free to contact us if you are unsure.
Have you moved to The Netherlands in 2025? There are a few things to consider then, tax-wise. We can help you file your taxes and claim any deductions or benefits you are entitled to. But not only on the tax-side can a Dutch tax advisor help you.
A Dutch tax advisor can also help you understand the Dutch culture and language better and make your transition to the Netherlands smoother and easier. Hiring a Dutch tax advisor can save you time, money, and hassle in the long and short run. Our team has listed the most important tax-related questions and topics to consider for you.
1. M-form
Unlike the regular Dutch tax return for domestic tax situations, the deadline for the M-form is July 1st. The M-form is a tax return for migration situations. Several items in this form are declared and calculated on a pro-rata basis. The M-form is a complicated form and mistakes are often and easily made. Our specialists will be happy to file your 2025 M-form for you.
Hiring a tax advisor can prove to be very beneficial in the short and long term.
2. 30%-ruling
This brings us to the next point: the 30%-ruling. If you are eligible for this favourable ruling, this means your net wealth remains untaxed and consequently your bank accounts, other investments and property abroad do not need to be mentioned in the tax returns for the years in which the 30%-ruling is applicable. However, there is a list of specific requirements you will have to adhere to in order to apply for the 30%-ruling.
If you have an international living or job situation it might be worth letting us have a look at your situation. There are often things that can be improved. For example, if your income is from a Dutch employer, it could also be taxed elsewhere if you work abroad. The 183-day rule may be applicable if this is the case. This rule prevents double taxation deduction and is therefore something that could be worthwhile looking into.
4. Self employed or business in the Netherlands?
Have you thought about getting help with payroll taxes, Dutch VAT returns, and the like? It can be a tiresome and lonely affair, trying to file Dutch corporate taxes and VAT returns. Not to mention keeping up with the bookkeeping. Or if you are starting a business in the Netherlands, it is essential to seek help from a Dutch tax advisor or accountant. We can assist and help you decide which business structure is the best for you. We can also help with the bookkeeping and with filing your taxes correctly and in a timely fashion.
Are you receiving a gift from abroad? A gift received from outside of the Netherlands might not be subject to Dutch tax regulations. In cases where the gift originates from someone who is neither a resident nor a Dutch citizen and has relocated from the Netherlands more than one year ago, there is no obligation to pay gift tax. However, when the money arrives in The Netherlands, it is important to be aware you may become liable for box 3 tax.
These are 5 reasons to look into hiring a Dutch tax advisor. This can prove to be very beneficial in the short and long term. We are happy to advise you in the best possible way. We will be glad to file your 2025 taxes. Click here for the rates, or call or drop us an e-mail to find out specifically how much we will charge in your situation.
Are you living in the Netherlands but working abroad? For many expats, it is becoming increasingly easier to work remotely from abroad for their Dutch employer.
183 day rule Netherlands
Keep in mind that living in the Netherlands and working (from) abroad can have tax consequences. Your physical work location is very important from a tax point of view and determines where you have to pay income tax. In any case, it is important that you keep a close eye on how many days you work abroad in such a situation, including holidays. If people work abroad for more than 183 days, that country will also tax the income. The Netherlands should then grant double tax deductions in proportion to the days worked abroad.
Tax return consequences
If you were in the above situation or similar in 2025, please ensure that your 2025 tax return is filed correctly. Our specialized tax advisers can support you in this and ensure that you are not taxed twice or too little. . But in this case you may still be in time to organize the situation in such a way that the tax consequences are minimal or the most favorable. By submitting your international work situation to us, you can make the best possible decisions.
The tax return period is back, and 1st of May deadline is prominently highlighted in the news. But is all the attention on this dreaded date actually justified? And what about the other date we hear about, the 1st of April?
Do You Need to File a Tax Return for 2024?
If you are required to file a tax return for 2024, you’ve likely already received a letter from the Dutch Tax Authorities (Belastingdienst) inviting you to file your return. The letter specifies the final submission date for your tax return, which depends on the type of tax form you need to complete. Additionally, you may have heard that you can avoid paying interest on your tax assessment by filing your return before the 1st of April. This interest is often referred to as a penalty or tax increase, raising alarms for many taxpayers.
Filing a Tax Return After the Deadline Is Possible
For all our clients, we request an extension until the 1st of May 2026. The tax authorities grant extensions to spread the workload throughout the year. As long as your return is submitted by this extended deadline, you will not be fined. We request extensions due to the high volume of returns and processing times, ensuring each tax return gets the attention it deserves.
The shift from the the 1st of April deadline to the 1st of May coincides with the VAT return filing period, creating a challenging workload peak for us as tax filing office, especially since the VAT return deadline is strict and non-negotiable.
No Need to Panic
If you are not yet a client of ours and your tax return has not been submitted by the 1st of May, you will receive a reminder from the Tax Office. Even after receiving this reminder, there’s no need to worry. No fine will be issued immediately. If you still haven’t filed after the reminder, you’ll receive a formal warning (aanmaning), providing you with additional time to submit. Only after this will a fine be imposed. If you have received a reminder, we can still request an extension for you—but not after receiving a formal warning.
What is important?
The key is to avoid tax interest (belastingrente). This interest is charged if the tax assessment is issued after the 1st of July and is set at 6,5% for income tax. It begins accruing from the 1st of July. To prevent this, file your tax return before the 1st of May.
To avoid rushing your tax return, it’s often wise to estimate your situation and request a provisional tax assessment, which can later be adjusted with the final tax assessment. This is particularly relevant if you expect to owe a substantial amount. For refunds, this interest does not apply (unfortunately, no interest is paid on refunds), and for small payable amounts, the financial impact is negligible.
Tax Return Deadline for M Forms: July 1
The 1st of May deadline only applies to the standard P form. If you were a resident of the Netherlands for all of 2024, you will need to file a P form. However, if you emigrated from or returned to the Netherlands during 2024, you’ll need to complete an M form, which has a deadline of the 1st of July.
In some cases, no tax form is issued at all. It is your responsibility to determine whether you owe taxes and request a form if needed. In years of immigration or emigration, refunds are not uncommon, making it worth your time to check this carefully. The M form is a critical filing that changes your tax obligations, so seeking professional advice is highly recommended.
Other Reasons to File Promptly
There are situations where it’s beneficial to file your return promptly, such as when you expect a significant tax payment or refund, or if you need to apply for a mortgage. In these cases, it’s wise to contact us early. We can prioritise your return or request a provisional tax assessment to avoid interest charges.
Conclusion
You will not incur a fine or penalty for filing your return after the deadline, provided extension has been granted. If extension is requested it is important to make a reasonable estimate of your due tax and if necessary, request a provisional assessment. Extension is always possible and easy to arrange unless a formal warning has been issued. A reminder will always precede a warning, so there’s no reason to panic as long as you respond to communications from the tax authorities.
With our expertise, you can rest assured that your tax return will be filed accurately and on time. If you’re not yet a client and want to ensure your (international) tax situation is optimised, we’re here to help.
If you own a business in the Netherlands or are considering starting one, accurate financial reporting is essential for achieving success. Whether your business is newly established and you are still getting used to the Dutch corporate tax system, or you are preparing to make a significant decision for its future, keeping good accounts of your business is very important. It serves as the foundation of a thriving business and is crucial for informed decision-making. Here are a few reasons why to hire a Dutch accountant:
The certainty of correct reports & (interim) accounting reports.
For every business in the Netherlands, annually a financial report will have to be made with all the accounting details. This information will be processed in your (corporate) income tax return, depending on the business form. These details are also very useful: it enables you to have a good view of the way your business is heading. It also helps you make right important decisions when you have accurate financial information.
The need of professional business advice as to the opportunities and improvements of your business.
This can only be done, once more, with correct financial accounts! We are happy to advise you on the structure of your business and also look at the international tax laws if needed, as not only the Dutch tax law is relevant for international companies. Are you moving your business to the Netherlands? Seek advice on time, as the timing of the move can be important.
If you don’t know the Dutch corporate system well enough.
We will be happy to advise you and guide you through. We will look at your business and try and structure everything as favourable as possible and reducing your tax burden as much as possible. We will make sure you do not overlook anything, and will not miss any tax opportunities.
If you have a BV in the Netherlands.
There will be some extra requirements, which we will be happy to take care of for you, such as submitting the (corporate) income tax return to the Dutch chamber of Commerce (KvK).
You can focus on running your business
The accounts and financial matters are often not the favourite activity of business owners and entrepreneurs. If you have the peace of mind that your accounts and financial matters are in good hands, you can focus on the business itself and doing what you are good at. We can assure you that we will do the utmost to ensure that your accounts and financial matters are taken care of in the best possible way.
In 2024 a two bracket tax rate was introduced in box 2. This concerns income from substantial interest, such as dividends and capital gains on shareholdings above 5%. The rate in 2025 will be 24,5% for the first € 67.000 and 31% for the amount above that. Since this applies per partner, a total of € 134.000 can be taxed at the low rate in case of fiscal partnership.
It isn’t hard to find reasons to move and start a business in the Netherlands or to move to the Netherlands with your business.The Dutch are known for having a good business climate. Not only is there good infrastructure, good healthcare and education, but the Dutch government actively promotes foreign direct investments. Here are a few things you will have to consider or do, when setting up a business in The Netherlands!
Structure
When bringing your business to The Netherlands or starting a business in the Netherlands, you will have to choose the right business structure for your business. We can help to determine which structure suits your company best. It can have a very big impact on your tax liability.
Registration
It sounds pretty straightforward, but yes, the first step if you want to set up your business in the Netherlands is to register with the Chamber of Commerce (KvK) and also with the Dutch Tax Office (Belastingdienst). We are happy to do this on your behalf. The communication with the Dutch Tax Office especially as a foreigner, can be time-consuming and complicated when having just moved country for example.
Eligible
It is wise to check if you are eligible for the Dutch tax benefits and deductions. Here is an overview of the available deductions:
Self-employed deduction: This is a fixed deduction for self-employed entrepreneurs who meet certain conditions resulting in lower income tax.
Starting deduction: This is a deduction for starting entrepreneurs, who qualify for the self-employed deduction. This applies for the first three years of business.
SME Profit Exemption: A percentage of the profit from small and medium-sized enterprises (SMEs) is exempt from tax. This reduces taxable profit and thus the amount of payable tax.
Small Businesses Scheme (KOR): If your annual turnover is less than €20,000, you may qualify for the KOR. This means you do not have to pay VAT, but you also cannot reclaim VAT.
Investment Deduction (Investeringsaftrek): This includes the small-scale investment deduction (KIA), energy investment deduction (EIA), and environmental investment deduction (MIA). These deductions are designed to encourage investments in business assets, energy-efficient, and environmentally friendly technologies.
30%-ruling: click here to view the most recent update, as the ruling has undergone a lot of changes recently. This favourable ruling allows the employer to reimburse 27% of the employee’s gross salary tax-free.
There are various requirements for these tax benefits and rulings. We can help you check if this applies in your situation and if you are eligible.
Complete service
Not only can we help you with registering your business and helping you choose the right structure for your business in the Netherlands, but also afterwards it is important to keep up to date with the latest changes in the Dutch tax laws. Finally, there are quarterly and yearly tax returns that will have to be filed. We would be happy to look after these as well. We offer a complete service, from setting up your business, to filing the needed returns and making sure your business is gaining maximum tax benefit, yet is tax-compliant as well. Contact us now!
In the Netherlands, capital gains and actual rental income on a property are currently not taxed. Instead, the Dutch tax authority assumes a fixed yield of up to 6.04% on your total asset value as per January the first, regardless of the actual return on your assets. However, this system is set to change soon, as the government soon plans to transition Box 3 into a system in which the actual return is taxed, including capital gains.
What will the new system look like?
Under the new box 3 system, which is expected to be introduced in 2026, unearned income such as interest, dividends, and rental income will be taxed annually. Additionally, tax will be levied on changes in the value of assets, including capital gains or losses on shares and appreciation or depreciation of property values.
What is the difference to the current system?
Currently the Tax Office assumes a fixed fictitious percentage of your wealth to be unearned income. A distinction is made between three different categories; these are bank accounts, debts, and other assets. For 2024 the fictitious yield is 1.03% for bank accounts, 6.04% for other assets, and 2.47% for debts. On this yield, 36% tax is due.
This system can be advantageous if you have assets with a high return (higher than the fictitious return) as you only pay tax on the lower fictitious return. However, if your assets have a lower return, the tax can be disproportionately substantial. In the new system this will no longer be the case, and you will be taxed on your actual income and capital gains.
What about the tax-free threshold?
It is expected that instead of a tax-free wealth threshold in Box 3, there will be a tax-free income threshold instead. Income from assets that exceed this exemption will be subject to taxation.If you would like to inquire about the latest box 3 developments and how your assets and unearned income are taxed, please contact us and we will be glad to advise you!
In the Netherlands, Budget Day, known as Prinsjesdag or ‘Prince’s Day,’ takes place on the third Tuesday of September. During this event, the King delivers the Speech from the Throne, which officially marks the opening of the parliamentary year. The speech outlines the goverment’s main plans and priorities for the upcoming year.
Third Tuesday in September
Initially, Budget Day (Prince’s Day) was held on the first Monday in November, and later moved to the third Monday in October. However, this schedule didn’t provide Parliament with sufficient time to finalize the national budget before the January 1 deadline. As a result, in 1848, Budget Day was rescheduled to the third Monday in September. Not everyone, however agreed with this change! Members of parliament living outside The Hague needed to begin their journey on Sunday to arrive on time, which was particularly problematic for Protestant politicians who objected to traveling on a Sunday. Consequently, in 1887, Budget Day was moved to the third Tuesday in September.
Bit of history
The name Prince’s Day (Prinsjesdag) originates from the 18th century during the time of Prince William V, whose birthday on March 8th was celebrated as Prince’s Day. During the French occupation, supporters of the House of Orange-Nassau expressed their loyalty by continuing to celebrate this day.
The exact reason why the name Prinsjesdag was later associated with the opening of Parliament remains unclear. Despite this, it continues to be a day for people to show their affection for the royal family.
Budget day
So what actually happens on Budget Day? On Budget Day, the King will travel in the Glass Coach to the Royal Theatre in The Hague, where ministers, state secretaries, members of parliament, and other guests will be gathered. Since 1904, the head of state (the King or Queen) has traditionally delivered the Speech from the Throne in the Hall of Knights, outlining the government’s main plans for the upcoming year. Following the speech, the Minister of Finance presents the House of Representatives with a summary of the costs associated with the plans announced in the Speech from the Throne. This year however, like the year before, the speech will be in the Royal Theatre due to renovations at the Binnenhof.
Would you like to know what the impact of the decisions of Budget day will be on your taxes? Then contact us now!
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