M-form for your first year in the Netherlands

Moved to the Netherlands this year? Your first return is the M-form, not the ordinary return.

If you immigrated to the Netherlands in this calendar year, this year is your migration year. You file it with the M-form (M-aangifte): only your Dutch income up to your arrival date, and your worldwide income as a domestic taxpayer from that date. Only from the first full calendar year onward do you file the ordinary income tax return. Taxmo files the M-form directly to the Belastingdienst, from €129 incl. VAT.

From when your worldwide income counts

From your arrival date you are a domestic taxpayer and your worldwide income counts, including a Dutch salary with the 30% ruling if you have one. Before that date only Dutch-source income counts, for example a trial period or a first pay period that started before your actual move.

Savings and investments in your immigration year

For the box 3 savings-and-investments basis, only the period you were a domestic taxpayer counts. Savings or investments you already held abroad before moving fall outside Dutch box 3 until your immigration date. The valuation date for the calculation stays 1 January, even if you arrived later in the year.

What Taxmo handles for you

The screening questions tell you straight away whether your immigration year can be filed online. From there you go through your Dutch and foreign income, a fiscal partner if you have one, an own home, and box 2 or box 3 where they apply. If you had the 30% ruling, it is already reflected on your annual statement. You only pay once the return is ready to file.

Frequently asked questions

Do I need the M-form when I move to the Netherlands?
Yes, for the calendar year you arrive. From the first full calendar year onward you file the ordinary income tax return.
Does my foreign income from before I moved count?
No. Up to your arrival date you are a foreign taxpayer and only Dutch-source income counts. From your arrival date your worldwide income counts.
What happens to savings I already had before I moved?
That falls outside the Dutch box 3 savings-and-investments basis until your immigration date. From that date it counts, valued on the usual valuation date.
What does the M-form cost with Taxmo for my immigration year?
€129 incl. VAT Standard, with a fiscal partner included, or €159 incl. VAT Plus with a substantial shareholding, box 3 or business profit.