You need an M-form (M-biljet, the M-aangifte) for the calendar year in which you moved to the Netherlands or moved away from it. If you lived in the Netherlands the whole tax year, or outside it the whole year, you file the ordinary income tax return instead. This free check asks a few questions about your move and gives the answer for your situation, no account needed.
The Belastingdienst splits a migration year into a period as a domestic taxpayer and a period as a foreign taxpayer. Moving to or from the Netherlands this year makes it a migration year, so the M-form applies. A year in which you moved both to and from the Netherlands is not supported electronically: an online return takes only one moving date, so that year is filed only on the paper M-biljet, which you request from the Belastingdienst.
Whether you are required to file follows from your move, not from an invitation letter from the Belastingdienst. Without a letter you can still be required to file, or be owed a refund, because your employer withholds wage tax as though you worked in the Netherlands the whole year.
With a fiscal partner who also moved, you may only divide the box 3 savings-and-investments basis if you were both a domestic taxpayer over the same period, or both a qualifying foreign taxpayer the whole year. If you held a capital insurance, savings account or investment right tied to your own home when you left, you may get a conserverende aanslag (conservatory assessment), which you do not have to pay as long as the property stays your own home. Taxmo files the M-form with a fiscal partner and an own home included for EUR 129 incl. VAT (Standard), or with a substantial shareholding (box 2), box 3 or business profit for EUR 159 incl. VAT (Plus).
Only for the calendar year in which you moved to or from the Netherlands. For a year you lived fully inside or outside the Netherlands, you file the ordinary return.
The letter is not a condition. The requirement follows from your move, and without an invitation you can still file yourself to claim a refund.
Almost always. The exception is a year in which you moved both to and from the Netherlands: the electronic return takes only one moving date, so that year goes through the paper M-biljet.
EUR 129 incl. VAT Standard, with a fiscal partner and an own home included, or EUR 159 incl. VAT Plus with a substantial shareholding, box 3, or business profit.
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Indicative calculation, not tax advice. No rights can be derived from the result. Check amounts and rates for your year with the Belastingdienst or your adviser.