M-form with savings and investments: box 3 in your migration year

Had savings or investments when you moved? Only your Dutch period counts for box 3.

If you had savings or investments during your migration year, the box 3 savings-and-investments basis only counts for the period you were a domestic taxpayer. The valuation date for the calculation stays 1 January, even if you moved later in the year or left earlier. Taxmo files the M-form with box 3 for €159 incl. VAT (Plus).

Which period counts for box 3

If you lived in the Netherlands for part of the year, your box 3 basis reflects only the value of your assets and debts during that domestic period, not the whole year. Savings or investments you already held abroad before moving stay outside the Dutch basis until your migration date.

The tax-free allowance still applies

You are still entitled to the tax-free wealth allowance in a migration year. With a fiscal partner you may only divide the basis jointly if you meet the conditions for that; otherwise each partner reports their own assets separately.

What Taxmo handles for you

The wizard asks about your assets and debts during your Dutch period and calculates the basis, the tax-free allowance and the tax due on it. You see the result before you pay.

Frequently asked questions

Does all my savings count in box 3 for my migration year?
No, only the value during the period you were a domestic taxpayer. Savings from before or after that period fall outside it.
What is the valuation date in a migration year?
1 January stays the valuation date for the calculation, even if you moved later in the year.
Am I entitled to the tax-free wealth allowance in my migration year?
Yes, that still applies in a migration year.
What does the M-form with box 3 cost with Taxmo?
€159 incl. VAT Plus, which also covers a substantial shareholding or business profit if those apply too.