M-form Dutch income tax return

Filing an M-form is often profitable

While determining the amount of wage tax to be withheld from your salary the calculation is based upon a period of 12 months. The year upon entering or leaving the Netherlands consists of fewer months. Resulting in too much wage tax. You can get a tax refund if you file an M-form.

How to get hold of an M-form

When you enter or leave the Netherlands you'll receive the M-form through the post at your (forwarding) address. You can also request one at Belastingdienst Buitenland by phone +31(0)55 538 585. There's no download available on the website of the Dutch  tax authorities.

Please be advised

When you leave the Netherlands and you are planning on filing your last income tax return through the website of the Belastingdienst yourself. The tax return that in the online portal awaiting your approval is not an M-form and therefore not the right type of tax return. It will not be processed upon filing.

Make sure the Dutch tax authorities can reach you

The Dutch tax authorities will send the M-form and all other correspondence to your forwarding address. Not receiving their letters abroad can result in costs and fines. For example: Not receiving the M-form and subsequent reminders to file your income tax return will result in an estimated tax assessment. The Belastingdienst likes to exaggerate in these cases to get you moving. Therefore it's wise to get a Digid and activate your government e-mailbox at MijnOverheid which will enable you to receive all communication digitally. Even after leaving the country.

Qualifying non-resident taxpayer

In some circumstances it is is possible to be considered a resident taxpayer for the whole year. Also for the period, you spent outside of the Netherlands. This means your entitled to the same Dutch tax facilities as residential taxpayers. For example, making negative expenses (mortgage interest) from your home abroad deductible.

In order to qualify you need to live in an EU country, Liechtenstein, Norway, Iceland, Switzerland or one of the BES islands. At least 90% of your worldwide income needs to be subject to Dutch income tax. And you need an income statement from the tax authorities in the country of residence. Obtaining one can sometimes be a challenge.

Get professional help if you need to file an M-form

The M-form requires specific knowledge that only tax professionals possess. A tax advisor can walk you through different scenario's and the outcome will always be the most advantageous. If you file the paper form yourself you will not know the result until you receive your tax assessment.