Help with the M-form for expats

Have you recently moved to the Netherlands or left the country? Then you’ll need to file a special tax return for that year called the M form. The “M” stands for migration. With this form, you report your income for the year, splitting it between the time you lived in the Netherlands and the time you lived abroad.

The M form covers all your income, whether that’s from a job in employment or freelance work.

What information do you need to file the M-form?

Because you immigrated to the Netherlands, the Dutch Tax Administration needs specific information about you, and via the M-form, you can give that to them. The M-form is divided into two parts. The first part of the migration tax return is about the period you were a Dutch resident. The second part is about the period you were living as a non-resident in the Netherlands.

How do you file the M-form?

Since June 2021, you can file the M-form online via “Mijn Belastingdienst”, you need to log in using your DigiD or a European-approved login method (eIDAS). Usually, you have to file your income tax return between the 1st of March and 1st of May. However, for the M-form, it works a little bit differently. You will receive a letter from the Dutch Tax Administration stating that you have to file the M-form. In this letter, you can find your deadline.

What about the following years?

Only for the year that you did not live in the Netherlands for the whole year (e.g., because of migration), you have to file the M-form. For the following years, you can file the ordinary Dutch tax return (called the P-form).

Get help from a tax advisor!

The M-form is an extensive Dutch tax return, and it is only available in Dutch. That makes it even more difficult if you’re not familiar with the Dutch language. If you’re not sure about something, you can always reach out to the Belastingdienst or get help from a tax advisor.