When to file an M form?
When you enter or leave the Netherlands during the year, you will have to file a so called M form, where M stands for Migration. The M form is a combination of a resident tax return and a non-resident tax return. As of the tax year 2020 the M form is electronically available via MijnBelastingdienst. Apart from the introduction the tax return is only available in Dutch. Besides this, the standard tax form that is available is the form for resident taxpayers. If you need another tax form, an M form for part year resident taxpayers or a C form for non-resident taxpayers, you will have to select the tax form that applies to your situation separately.
Where to find or how to apply for an M form?
You can find the M form on MijnBelastingdienst where you can log in by making use of your DigiD. Select the relevant tax year (‘belastingjaar’) and select show more (‘meer tonen’) where you can find the part year resident tax return (‘Aangifte inkomstenbelasting voor belastingplichtigen die een deel van het jaar buiten Nederland wonen’). It is also possible to apply for an M form on paper (for tax years prior to 2020) by calling the Dutch Tax Authorities at +31 55 538 53 85.
Can I prepare the M form myself?
As the M form consists of a non-resident period and a resident period, the tax return is rather complicated. Especially for tax years before 2020, a complete booklet needs to be completed and the explanation is only available in Dutch. Our experience is that a lot of mistakes are made when not only foreign nationals but also Dutch nationals prepare their own M form.
Besides this, when you make use of MijnBelastingdienst you specific situation will not automatically be taken into account. When you benefit from the 30%-ruling you cannot opt to be treated as a partial non-resident taxpayer in the tax return by ticking a box.
Is it advisable/necessary to file an M-form?
You are obliged to file an M form if you have received an invitation from the Dutch Tax Authorities to file a tax return and when you owe tax to the Dutch Tax Authorities. Normally, in this situation the filing deadline is 1 July of the year following the tax year. In case you did not receive an invitation to file, it may still be worth filing a tax return in migration years as in most situations a refund of taxes is to be expected. This is because of our progressive tax system. Payroll taxes are withheld based on your annual salary. As you only lived in the Netherlands for part of the year your average tax rate may be lower, resulting in a refund of taxes. It is possible to file a tax return until 5 years after the concerning taxable year, e.g. for 2021 tax returns it is possible to file a tax return until 31 December 2026.
Need help with preparation and filing of the M form?
We are pleased to assist you with preparation and filing at our standard fee of € 189 including 21% VAT for an individual tax return (including M forms) and € 45 extra for a fiscal partner. Please register here in case you would like to use our services. In case of any questions, please contact us via e-mail.