The M-Form: Your First Tax Return
The migration tax return is notorious among expats. Learn why you have to file it, the deadlines, and why it might actually earn you money.
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?
In the Netherlands, you pay income tax over an entire calendar year. However, because you only lived in the country for a portion of the year, the standard tax calculations used by your employer will be incorrect. The M-Form (Migration Form) corrects this.
You probably get money back
Because your employer withheld taxes assuming you worked the full year, expats who move halfway through the year almost always receive a substantial tax refund after filing the M-Form.
Do I have to file an M-Form?
You must file an M-Form if you migrated to or from the Netherlands during the tax year AND any of the following apply to you:
Mandatory Filing Checklist
If the Belastingdienst sends you an "aangiftebrief" (invitation to file taxes), filing is strictly mandatory, regardless of the outcome.
If you worked for only part of the year, you likely paid too much tax and are owed a refund. You must file to get this money back.
If you have other sources of income (like foreign income or investments) that haven't been taxed yet, you are legally required to file.
Deadlines
- If you receive a letterIf the Belastingdienst sends you an invitation to file, you must file your return before the deadline stated in the letter (usually July 1st of the following year).
- If you don't receive a letterYou have up to 5 years to file voluntarily. It is highly recommended to do so to claim your refund.
How to file the M-Form
- Get a DigiD: You need this to log in to the tax portal.
- Choose your method: You can file online via 'Mijn Belastingdienst', request the massive paper booklet (in Dutch only), or hire a specialized tax advisor.
- Gather details: Have your annual income statement (Jaaropgave) and details of your worldwide income ready.
- Wait for assessment: After filing, it can take anywhere from a few weeks to several months to receive your final assessment and refund.