If you moved to or from the Netherlands this tax year and ran a business or had freelance (zzp) income, you file the M-form including your business profit for the part of the year you were an entrepreneur in the Netherlands. If you already keep your bookkeeping in Taxmo, you file the M-form from your own ledger at /m-form-zzp, with your profit prefilled from your books, for €149 excl. VAT. Without ongoing Taxmo bookkeeping, you use the M-form Plus in the personal portal for €159 incl. VAT, where you enter the profit yourself.
If your Dutch business started when you moved, you count profit from that point. If you already ran the business before moving, for example abroad, the M-form splits your financial year on the same date as your migration date.
The 1,225-hour test is not pro-rated for a part year, but you only need to meet it over the period you were an entrepreneur in the Netherlands. Meet it, and the self-employed deduction, and the starter's deduction if you qualify, apply the same as in a full year.
If you already book as a freelancer in Taxmo, /m-form-zzp pulls your profit, costs and deductions straight from your ledger, and you only complete the rest of the M-form, for €149 excl. VAT. Without ongoing Taxmo bookkeeping, you enter your profit yourself through the M-form Plus in the personal portal, €159 incl. VAT, with a fiscal partner, box 2 or box 3 also possible.