Did you move to the Netherlands part-way through the year, or emigrate from it? For that migration year you don't file a regular return, but an M-form. This return is considerably more complex: you are a resident taxpayer for part of the year and a non-resident taxpayer for the other part, and both periods are calculated separately. TaxMate prepares your complete M-form, accounts for tax treaties and the prevention of double taxation, and makes sure you often get back tax that was withheld unnecessarily.
The M-form (the M stands for migration) is the income tax return for the year in which you immigrate to or emigrate from the Netherlands. Because you did not live in the Netherlands for the whole year, you cannot use the standard online return. The form splits your income into a resident and a non-resident period, each with its own rules for tax, deductions and tax credits.
You file an M-form in the year you settle in the Netherlands or leave it for good. That applies to expats and highly skilled migrants coming to the Netherlands, to people emigrating, and to entrepreneurs registering here. Even if you only lived or worked in the Netherlands for part of the year, this is the correct return.
We map out your resident and non-resident income, apply the correct tax treaties and calculate your relief for double taxation. You don't have to fill in complicated forms yourself: TaxMate prepares your M-form in full, files it with the Tax Authority on time and explains in plain language what you can expect, including any refund.
The year in which you move to or leave the Netherlands is a special one for tax. You are a resident taxpayer for part of the year, during the period you live here, and a non-resident taxpayer for the rest. For that split year there is a separate return: the M-form. Unlike a regular return, you cannot simply complete this form online; it requires a correct split of your income and a careful application of the rules. TaxMate takes that entire return off your hands, so you can be sure everything is right.
You file an M-form for the year in which you settle in the Netherlands or leave permanently. If you come to the Netherlands as an expat, highly skilled migrant or entrepreneur, the M-form is your first return. If you emigrate, the M-form closes off your Dutch tax liability. You often receive an invitation or a return letter from the Tax Authority, but even without a letter you are obliged to file if you had income. TaxMate assesses your situation and makes sure you meet the right obligation.
The core of the M-form is splitting your income into the period you lived in the Netherlands and the period outside it. For the resident period your worldwide income is taxed; for the non-resident period only your Dutch income. That split determines how your tax credits, deductions and rates are applied, and it is precise work. TaxMate calculates both periods correctly, so you don't pay too much and the return matches your actual situation.
In your migration year you often have income from more than one country. To prevent you paying tax twice on the same income, tax treaties apply between the Netherlands and other countries. The M-form processes this relief for double taxation, for example on your foreign salary, pension or assets. TaxMate knows these treaties and applies them correctly, so you pay exactly what is due, no more and no less.
We gather your details across the whole year: your registration and deregistration, your income in and outside the Netherlands, and relevant foreign documents. On that basis we prepare your M-form in full, check the split and the treaties and file the return on time. You see a clear calculation in advance, so you know whether you have to pay or will receive a refund. For international clients we do this entirely in English if you wish.
The M-form is one of the most complex returns in income tax. An incorrect split or a wrongly applied treaty can cost you money unnecessarily or lead to questions from the Tax Authority. TaxMate is a modern accounting firm with experience in international and migration situations. We combine tax expertise with a dedicated, English-speaking point of contact and make sure your return is correct, on time and as favourable as possible. That way you start or end your Dutch tax liability without worries.
Moved to the Netherlands or emigrated from it? TaxMate prepares your complete M-form, applies the correct treaties and makes sure you often get back overpaid tax, with English-language guidance and a dedicated contact.
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