M-form with a fiscal partner in your migration year

Moved together with your fiscal partner? That changes what you can divide in box 3.

If you had a fiscal partner during your migration year, you usually file the M-form together. A fiscal partner is included in Taxmo's Standard price of €129 incl. VAT, at no extra cost. The harder part is the box 3 savings-and-investments basis, which you may only divide under specific conditions tied to your periods as a taxpayer.

When you may divide box 3

The Belastingdienst allows you to divide the savings-and-investments basis only if you were both a qualifying foreign taxpayer for the whole tax year, or both a domestic taxpayer for part of the year with exactly the same start and end date. Meeting neither condition means you may not divide it.

Different moving dates

If your partner moved on a different date than you, your periods as a domestic taxpayer are not identical, so the division rule does not apply. Each partner then reports their own assets separately instead of a shared basis.

What Taxmo handles for you

The wizard asks about your fiscal partner's situation and applies the division rule when the conditions allow it. If your situation is too specific, for example a partner who lived in Belgium, Suriname or Aruba, the screening questions tell you before you start.

Frequently asked questions

Does a fiscal partner cost extra on the M-form?
No. A fiscal partner is included in Taxmo's Standard price of €129 incl. VAT.
Can we always divide the savings-and-investments basis?
Only if you were both a qualifying foreign taxpayer the whole year, or both a domestic taxpayer for part of the year with the same start and end date.
What if my partner moved on a different date than me?
Then your periods as a domestic taxpayer are not identical, and you do not divide. Each partner reports their own assets separately.
Can Taxmo always include a fiscal partner in the M-form?
Almost always. A few narrow situations, such as a partner who lived in Belgium, Suriname or Aruba, still go to the Belastingdienst or an adviser; the screening questions tell you upfront.