How do I file the M-form?

Online via Mijn Belastingdienst with DigiD, or with the paper form M you request from the Belastingdienst.

How long until I hear back?

Usually within 3 months of filing; the final assessment follows within 3 years of the tax year by law.

Filing the Dutch M-form after moving to or from the Netherlands

Q: What is the Dutch M-form?

The income tax return for the year you immigrated to or emigrated from the Netherlands, filed instead of the regular return.

Published: October 6, 2026 · 6 min read

When you need the M-form

The M-form (M-biljet, formally the M-aangifte) applies to the year you immigrated to or emigrated from the Netherlands. The Belastingdienst splits that year into a resident period and a non-resident period. Source: Belastingdienst, filing a tax return for the year of emigration or immigration.

Two ways to file it

Online with DigiD via Mijn Belastingdienst, or on paper with form M requested from the Belastingdienst. No DigiD while living abroad? Apply for one from abroad, or use a European login from your country of residence. An electronic return takes a single moving date; a year with two moves goes on the paper M-form instead.

How long it takes

Usually a response within 3 months of filing. By law the final assessment for tax year 2025 must be imposed no later than 31 December 2028 (3 years after the tax year), plus any granted postponement.

How Taxmo files the M-form

Taxmo files the M-form directly to the Belastingdienst via Digipoort, through a guided wizard in nine languages. Every question is explained and your return is checked before you pay: from EUR 129 incl. VAT. Read the full guide at taxmo.nl/tax-return/m-form-tax-return.