The M stands for migration. If you have immigrated into the Netherlands (Nederland, Holland) or if you have emigrated from the Netherlands, then in that year the M form is the type of tax return that can be filed.
You will either be ‘invited’ by the tax office to file this kind of tax return, or you may opt for it for your own reasons.
If you are being invited, it becomes obligatory to file this income tax return.
Determining fiscal residency
Migration is the situation in which you change your fiscal residency.
Your fiscal residency is determined by real life and circumstances. Your central point of life determines where you have your fiscal residency.
Your central point of life is where you live, work, have your family, friends, receive your bank statements, subscriptions.
Resolving fiscal residency issues
The Dutch tax office uses city hall as an indicator. City hall keeps track of everybody who registers with them in the Netherlands.
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This City hall registry (bevolkingsregister) is electronically available to the tax office, who base their decisions on this data.
For instance, if you move your address without notifying city hall, then the tax office will mark you as ‘moved, not known where’ so you will not receive any notifications from the tax office.
All the while, your tax obligations remain intact.
However, as much as the city hall registry is a convenient tool for the tax office, it is not the determining factor of your residency.
You are legally entitled to disagree, if you wish, with the city hall registration and its consequences for tax residency.
The burden is then on you to prove where you have your residency. These situations can occur when you move to or from the Netherlands and update the city hall in another year.
It is important to get this on record properly.
Filing the M form
The actual M form itself is a paper form, there is as yet no online version.
The form is also not the most straightforward.
If you complete it correctly and you have arrived or departed during the course of the year (i.e. not in January or December) then you can most likely receive a refund for excessive deduction of social security premiums if you are an employee.
Calculating your refund
If you provide us with the required documentation, such as Dutch income details, exact date of arrival/departure and details on your tax partner, we can calculate for you how much your refund should be.
The services we offer:
- Emigration income tax return
- Immigration income tax return
- Tax return: switching from resident to non-resident vice versa