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

Last updated: 09-01-2022

If you moved to or from the Netherlands during 2021, your Dutch income tax return will be more complicated than for the years during which you were a resident or non-resident of the Netherlands during 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 from, the so-called M-form. The "M" stands for "Migration". 

Below we will explain what the obligation to file an M-form entails, the apppriate procedure for the preparation and the filing of an M-form, our service offer in this respect and our fees in relation thereto.  

The M-Form

Tax refund ?

Protective assessment (conserverende aanslag)                                                                                 

Deadline for filing your M-Form

Tax registration and BSN number/ Expat Centres

Correspondence address for the Dutch tax office
Our fee for preparing your M-form

What we can do for you

The M-Form

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 basically consists of two income tax returns in one form; one part deals with the period during which you were a tax resident of the Netherlands and the other 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 right to tax you is in most cases 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, and some elements of taxation or tax deduction must be calculated pro-rata to the full year amounts.

Tax refund ? 

If you receive income from employment which was subject to regular withholding of Dutch payroll taxes, in most cases you will be eligible for a tax refund because

(A) the rates applied upon withholding are progressive and based on full year employment, and

(B) upon monthly withholding only a pro-rata part of the standard deductions and allowances is considered.

Protective assessment ("conserverende aanslag")

In case you depart from the Netherlands, and during your stay in the Netherlands you have earned certain categories of deferred income, the departure from the Netherlands may result in the levy of a so-called "protective assessment" (conserverende aanslag).  

The categories of income were this assessment relates to can typically include the income from shares  in Dutch or foreign corporations, and pension/ annuity rigths built up during your stay in the Netherlands.  

In most cases it is possbible to obtain extension for payment of this protective assessment, with or without security, depending on the circumstances. 

Deadline for filing your M-Form

The M-form for the year 2021 can be filed as of 1 March 2022. The deadline for filing the M-form is 1 July. 

It is under normal circumstances possible to obtain an extension for filing the Dutch personal income tax return.

When you engage us as your tax return provider/ tax advisor, we will automatically arrange for extension on your behalf.

Tax registration and BSN number/ Expat Centres

When you move to your new address in the Netherlands, its is generally required to register as a resident with City Hall in the municipality where you are going to live. The registraiton with City Hall can be combined with the issuance of a Dutch Tax Registraiton number (BSN-Number).

The major cities (like Amsterdam, Rotterdam, The Hague and Eindhoven) offer a one stop service for this at the so-called Expat Centres. Newly arrived Expats can make an appointment there for the registation with City Hall, and obtaining the BSN number in one go.  

Correspondence address for the Dutch tax office

When you depart from or arrive in the Netherlands, it is generally required to inform the tax office about this event. Upon emigration you also need to report your new address abroad.

In most cases, emigration will also imply deregistraton as a resident with City Hall in the municipality where you lived. If so, your emigration date and your new address will automatically be provided to the tax office.

We offer the service to be registered as your correspondence address in the Netherlands (as from service level Silver). We wil then be receiving your (final) assessments and other correspondence from the Dutch tax office, monitor the correctness thereof and keep you informed about actions required (as from service level Gold).           

Our fee for preparing your M-form

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 which you wish to receive. 

Our fee for the preparation and filing of a M-form starts at € 450, excl. VAT.

If you would like to get an indication of the fee which we would charge for the preparation of your (and your partner's) 2020 Dutch income tax return, you can consult our ONLINE FEE CALCULATOR. 

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

For employers we have special arrangements if they wish to engage us for providing tax services on behalf of their employees. In most cases we do this in combination with employer's assistance, like the application for the 30% ruling, A1-statements, etc. 

What we can do for you

We can prepare and file your M-form on your behalf, and take care of related compliance. 

If you desire, we can also advise you in a personal meeting on your Dutch income tax position, ways to optimize your Dutch tax position, and the "do's" and the "don'ts" going forward, etc.  

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

We are happy to make time for you !