M-form with an own home in your migration year

Owned a home when you moved? It usually stays in box 1, with a possible conservatory assessment.

If you owned a home during your migration year, in the Netherlands or abroad, it normally stays in box 1 for as long as you live in it yourself and are a domestic taxpayer for it. An own home is included in Taxmo's Standard price of €129 incl. VAT, at no extra cost.

Your own home during your Dutch period

For as long as you live in the Netherlands and are a domestic taxpayer for it, your own home falls in box 1: the imputed home income and the mortgage interest deduction work as in an ordinary year, but only for your domestic period.

The conserverende aanslag at departure

If you held a capital insurance, savings account or investment right tied to your own home when you left, the Belastingdienst can issue a conservatory assessment over it. You do not have to pay it as long as the property stays your own home, and it can lapse after 10 years.

What Taxmo handles for you

The wizard includes your own home for the period it is relevant, including the imputed home income, the mortgage interest deduction and any conservatory assessment. Always check belastingdienst.nl for the conditions that apply to your own year and situation.

Frequently asked questions

Does an own home cost extra on the M-form?
No. An own home is included in Taxmo's Standard price of €129 incl. VAT.
Does my own home stay in box 1 during my migration year?
For as long as you live in it yourself and are a domestic taxpayer for it, yes, for that period.
What is a conservatory assessment for an own home?
An assessment over a capital insurance, savings account or investment right tied to your own home that you held when you left. You do not have to pay it as long as the property stays your own home.
Where do I find the official conditions for my situation?
Check belastingdienst.nl for the conditions specific to your year and situation, or contact the Belastingdienst directly if you are unsure.