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Filing the Dutch income tax return over the year of migration (M-form)

Last updated: 18-12-2018

If you moved to or from the Netherlands in 2018, your Dutch income tax return can be more complicated than for the years during which you were a resident or non-resident of the Netherlands the entire year.

For the year of arrival in the Netherlands and the year of departure it is required to file a special tax return, the so-called M-form. The "M" stands for "Migration". 

Migration form – Dutch personal income tax return

The Dutch tax authorities will issue a so-called M-form with regard to the migration year - the year of arrival or the year of departure. The M-form is only available in the Dutch language and in hard copy.

The M-form basically consists of two income tax returns in one form; one part deals with the period during which you were a resident in the Netherlands and one part deals with the period that you qualified as a non-resident of the Netherlands. This way the entire calendar year is covered although the Dutch jurisdiction to tax you is limited to the period during which you are/were subject to Dutch tax as a resident or as a non-resident.  Both periods have different taxation and allocation rules, which should be carefully assessed.

If you receive income from employment, in most cases you will be eligible for a tax refund because the rates applied upon withholding are progressive and based on full year employment and upon monthly withholding only a pro-rata part of the standard deductions and allowances is considered.

Deadline

The 2017 Dutch personal income tax return (M-form) could be filed as of 1 March 2018. The deadline for filing the M-form was 1 July 2018. Similar deadlines are expected for the 2018 Dutch personal income tax return M-form.

It is possible to obtain an extension to file the Dutch personal income tax return 2018. When you decide to engage us as your tax return provider/ tax advisor, we will automatically arrange for extension on your behalf.

Fees

We charge a fixed fee for the preparation and filing of your M-form. The exact fee depends on the complexity of your situation and the Service Level you wish to receive. 

If you would like to know the exact fee which we would charge for the preparation of your (and your partner's) 2018 Dutch income tax return, please consult our ONLINE FEE CALCULATOR.

It will take you no more than 5 minutes to establish the fixed fee which would apply in your situation, just answering just 4 basic questions. If you prefer, you can of course contact us to discuss your personal situation in detail.

For employers we have special arrangements if they wish to provide for tax services on behalf of their employees.

What we can do for you

We can prepare and file the M-form on your behalf by taking all relevant sources (Dutch and foreign) of income into account.

If you desire, we can explain the Dutch tax regime to you and advise you on the opportunities, the "do's" and the "don'ts", in a personal meeting.

Please note that the M- form cannot be filed electronically, but only on paper and it is only available in Dutch. Given this and the complexity of this return, we are able to help you every step of the way.

If you are interested in our services, please feel free to contact us at our office, via e-mail or by telephone at+ (31) 20 570 94 40 (Amsterdam) or + (31) 10 20 10 466 (Rotterdam).