Immigration to the Netherlands
Want help with the 30% ruling, income tax return (M-form), permits & more migration services?
Or call us on +31 20-2170120
30% ruling
M-form
Worldwide income
Tax residency
30% ruling
M-form
Worldwide income
Tax residency
Are you going to move to the Netherlands? Or the other way around? During the migration, a lot will change in your personal situation. Also, from a tax point of view, several things have to be arranged. Especially in the year of migration, your tax return is a bit more complicated. You have to file an extensive migration tax return, the so-called M-form.
We will file a complete tax return for you and ensure that you never pay too much or too little tax!
Did you just move or are you planning to move to the Netherlands? We can help you with your relocation to the Netherlands. Think of applying for official documents (permits and MVV visa), the 30% ruling, and filing the M-form. We take care of your tax return and explain step-by-step what we have done so you can do it yourself in the following years. Fill in the contact form or call us on + 31 20-2170120 to discuss the possibilities.
Are you going to move to or out of the Netherlands? Then, the tax authorities need certain information about you. Through a special migration form, also known as the M-form, you can provide information to the Belastingdienst. The reason why it is so important to declare your migration is to determine where you have to pay taxes and where you are insured for social security. The good news is that in most cases you can expect a tax refund! The reason for this is that when you did not live in the Netherlands for the whole year due to migration, there is a good chance that the average tax rate has been set too high.
Did you just move to the Netherlands and would you like more information about the M-form? We wrote an eBook about this how to file a correct and complete migration tax return.
Immigration can affect your Dutch taxes in important ways:
When you move to the Netherlands, you will be classified as either a non-resident or resident taxpayer. You’re considered a resident if you live in the Netherlands or if you have personal connections here. Residents are taxes on their worldwide income and non-residents on Dutch-source income.
When you start working as a skilled worker and you are recruited from abroad, you may be qualified for the 30 ruling tax advantage. This rule is considered a reimbursement for extraterritorial expenses.
You are considered a resident taxpayer in the Netherlands if you live or maintain personal ties in the country. As a resident, you are taxed on your worldwide income. This includes your wage, business income and other sources from both the Netherlands and abroad. Non-residents, only pay Dutch tax income sources within the Netherlands.
When you immigrate to the Netherlands, the first year you typically need to file an M-form (also called M-biljet). This form is designed for people who became non-residents or residents through the tax year, to report the income earned both before and after moving to the Netherlands.
The deadline for filing a Dutch tax return is on May 1st of the following tax year. You can however request an extension until September 1st through the Tax Authorities by contacting them through their website or by phone. It is wise to keep in mind that it may take several months until the Tax Office processes your information after you have registered in the Netherlands.
When you are recruited from another country to the Netherlands as a highly-skilled migrant, you might be confronted with some extra costs (e.g. travel costs), also known as extraterritorial costs. To compensate for these costs, you can apply for the 30% ruling: 30% of your income is excluded from taxes! Be aware: some requirements are attached to this.
When you move towards the Netherlands, certain things will change in your situation. First of all, your tax liability will change. From now on, you will be seen as a resident taxpayer in the Netherlands. Next to this, you have to apply for a DigiD and you need to inscribe yourself at the municipality (this way, you will receive a BSN). You can find the complete list here.
There are many things you have to take into account when you are going to emigrate: certain things have to be arranged. First of all, you have to unsubscribe yourself from the municipality and inform the tax authorities about a change of address. Next to this, it is important to check the health insurance and allowances (whether you are still eligible for this). You can find the checklist here.
Yes you have to pay taxes after moving to the Netherlands, the amount you pay depends on your status and income sources.
When you become a resident taxpayer, you will start paying taxes based on your worldwide income.
If you are classified as a non-resident, you only pay tax based on your Dutch income.
To be considered a resident taxpayer, you have to meet certain requirements:
The M-form is a special form that you file your first tax year moving to the Netherlands. Often you are notified by the Dutch Tax Authorities and asked to file an M-form (M-biljet in Dutch) instead of filing a tax return. You are suppose to file the form before the 1st of May of the following year.
The 30% ruling is a tax benefit for skilled workers that reimburses for relocation costs. There are specific requirements for being able to apply to the 30% ruling.
To check if you are meet the requirements, click here
Talk directly to one of our tax advisors
Could you use some help with your immigration to the Netherlands, like applying for official documents, the 30% ruling, and the migration tax return (M-form)?
Please, contact us using the details mentioned below.
Fill in our contact form, and we will get in touch
Send your message to + 31 20 – 2170120
Call us on +31 20 – 2170120