When you arrive (back) in the Netherlands, your first tax year as a resident will be a little different. Instead of filing normal tax forms online, you need to fill out the M-form for the Belastingdienst Dutch tax office.
The M-form, which stands for “migration”, tells the Belastingdienst how to treat a special tax year when you were not a resident here for the whole time. It will also probably apply if you leave the Netherlands.
You may have had income tax deducted by your employer as though whole-year allowances were applied. This means you might have overpaid and be due an extra tax refund.
Date of arrival/registration date
For the M-form, the date of arrival/registration in the Netherlands is very important. Many expats get confused about their tax date of arrival. This is normally not the date when you arrived in the Netherlands. It is the date that you were registered at your municipality (gemeente) or at the Ministry of Foreign Affairs. This is the date you should generally use since this is the reference date known by the Dutch tax office.
If you were living in a hotel or serviced apartment where you could not register, the reference date is not the real date you started living in the Netherlands. In that case, you have to prove, if you do not use the registration date, that you were already living in the Netherlands because you started your job but did not have a permanent address at first. If you’re unsure, ask Blue Umbrella for expert advice.
Another area that catches many people out is the date you need to begin paying your national insurance contributions (premie volksverzekering). Generally, this is the country where you are living.
But, if you are working in another country than where you are living then you might have to pay national insurance contributions in the other country.
Starting your tax year early
It might be in your interest to extend your tax residency to the start of the financial year in the year you can arrive.
You can do this if you are an EU citizen, if 90% of the income you earned in the tax year was in the Netherlands, and you can prove this with a tax declaration from your home country. Ask us for expert advice!
M-form in English thanks to Blue Umbrella!
Our normal Dutch income tax return price of €135 for a single individual and €185 for a family, including VAT, also includes filling in the M-form for you. We have special software that connects with the Dutch tax office so that we can do this online.
All you have to do is fill in our normal questionnaire, in plain English and a few simple clicks. We do the rest for you – a real perk of the service!
In addition, sole traders and sole business owners also need to fill in a 24-page appendix in Dutch to make clear their business activities during the first partial tax year.
Blue Umbrella has a special subscription service for business owners, to tackle this form for you.
Need help with filing the M-form in the Netherlands as a business owner?