Are you moving to the Netherlands (immigration) or are you moving abroad (emigration)? It is important to know whether it is really about migration; but why? It determines if you still have to pay Dutch tax and are insured for social security in the Netherlands. Not sure which country is your tax residency? View our article about tax residency.
Before you move, you need to arrange a number of things. In this article, we will guide you through the migration to or out of the Netherlands.
Immigration to the Netherlands
Did you receive a good job offer, are you going to study here, or do you just want to live in the Netherlands? If you originally come from a country within the EU (or Switzerland), the immigration process before coming to the Netherlands is not that difficult. However, do you come from outside the EU to work in the Netherlands as a highly skilled migrant, for example? Then, you have to arrange some extra things before coming to the Netherlands (such as a visa and work and residence permit).
Whether or not you come from an EU country, the following matters need to be taken into account during your immigration to the Netherlands:
- Check your tax liability! You are probably a resident taxpayer after moving to the Netherlands. You, therefore, pay Dutch income tax. Are you also insured for social security? Then you pay national insurance contributions and the Zvw contribution (Healthcare Insurance Act).
- Find out if you are entitled to the 30% ruling. If you come to the Netherlands especially for work, you may be entitled to this. Your employer may then payout 30% of your wages tax-free. In addition, you can opt for a partial non-resident status (you do not have to give up your assets).
- File the Dutch income tax return (M-form). You must apply for a DigiD to do this. For the first year, you have to file the so-called M-form because you did not live in the Netherlands for the full year. Your employer probably withheld too much taxes and, therefore, you will probably receive a tax refund. For the following years, you can submit the general tax return.
- Provide your bank account number to the Dutch tax authorities. To this account, they transfer the tax that you might get back.
- Take a look at whether you are entitled to allowances (in Dutch: toeslagen), which compensates for certain costs you made. You may be entitled to housing allowance, healthcare allowance, child budget, or childcare allowance.
Emigration out of the Netherlands
Do you choose to emigrate back to your home country, have you been offered a good job in the United States, or are you perhaps going to study abroad? In the case of emigration out of the Netherlands, there are plenty of things to arrange and check. We list them here for you.
- Deregister with the Dutch municipality before you leave. Also, give your new address to the Belastingdienst where you will receive their letters.
- Check your health insurance. Sometimes you will still remain insured in the Netherlands after your emigration, so check this carefully.
- Look whether you are still entitled to allowances after your move and avoid having to repay these afterward.
- Last Dutch tax return: the M-form. Fill in this form if you have not lived in the Netherlands for the whole year.
- Do you still have a house in the Netherlands? Then, you still pay Dutch income tax on this, even if this is a holiday home.
Happy to help with your Dutch migration!
As you might read, there is a lot involved in your migration to/out of the Netherlands, including taxes. Do you have any questions about emigration or immigration, such as filing an income tax return (M-form) or applying for the 30% ruling? We are happy to help you! Contact us using the details below.
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