Quick answer
If you moved into or out of the Netherlands during a tax year: a migration income-tax return may apply to that year.
If the Belastingdienst invites you to file: submit the return by the deadline in that letter.
A refund is possible, not guaranteed: part-year residence and work can change the final calculation, but the result can also be additional tax due.
Prepare before filing: you will need your income information and other relevant Dutch and foreign tax details for the migration year.
Who is this guide for?
- You moved to the Netherlands during the previous calendar year.
- You received a blue letter from the Belastingdienst.
- You want to know if you are entitled to a tax refund.
Why does this matter?
A migration year is different from a normal full-year Dutch tax return because you were resident in the Netherlands for only part of the year. The M-return is the income-tax return used to report that migration-year situation, including the relevant Dutch and foreign periods.
A refund is possible
Moving partway through the year can change your final tax calculation. Depending on income, withholding, deductions and insurance periods, you may receive a refund or owe additional tax. A substantial refund is not guaranteed.
Do I have to file an M-Form?
If you migrated to or from the Netherlands during the tax year, use the M-return when you need to file Dutch income tax for that migration year. Filing is compulsory if the Belastingdienst invites you to file, and it can also be compulsory without an invitation if the completed return shows tax due above the assessment threshold.
When should you submit the return?
If the Belastingdienst sends you an "aangiftebrief" (invitation to file taxes), filing is strictly mandatory, regardless of the outcome.
Complete the return to check the outcome. Refund thresholds depend on the tax year; part-year work alone does not guarantee money back.
The assessment threshold is €57 for tax year 2025 and €58 for 2026. Check the official assessment rules for the relevant year. Always file if you receive an invitation.
Deadlines
- If you receive a letterIf the Belastingdienst sends you an invitation to file, you must file before the deadline stated in that letter. Do not substitute a generic date for the date on your own invitation.
- If you don't receive a letterIf you were not invited to file, first complete the return to see the outcome. If tax due is above the assessment threshold, filing is still required. If you are filing to claim a refund, the Belastingdienst generally allows income-tax returns up to 5 years back.
How to file the M-Form
- Choose your login or paper route: You can file online through Mijn Belastingdienst using DigiD or an accepted European login method. A paper M-form is also available.
- Open the migration return: In Mijn Belastingdienst, choose the income-tax return for taxpayers who lived outside the Netherlands for part of the year.
- Gather details: Have your annual income statement (Jaaropgave) and details of your worldwide income ready.
- Wait for the assessment: The Belastingdienst says you will usually receive a message within about 3 months after an M-return, although the statutory period for a final assessment can be much longer.