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Having an M form filled in after emigration and immigration

Outsourcing international tax matters delivers benefits

More information

Niek Pilgram

tax specialist
+31 (0)35 628 57 53
niek@habermehl.tax

Have the M form completed by a specialist

In the year of immigration or emigration, you are required to file a migration income tax return via an M form. You will receive this migration tax return form from the Tax Department if you:

To complete this form, you need specific tax knowledge. For example, to calculate the income to be preserved. Need help? We will calculate the income to be preserved, prepare the M-tax return for you and submit it to the tax authorities. This will save you time and money.

What is the M form?

The M-form or M-bill is the migration form you use to file a tax return for the year of your emigration from the Netherlands or immigration to the Netherlands.

Why outsource M-declaration?

If you have not lived in the Netherlands for the entire year, there is a chance that you have paid too much tax. It is important that the complex M-form is properly completed to determine whether you are owed money by the IRS. Therefore, choose to outsource your M tax return.

Paper M form n of frustration and errors due to complexity

The printed M form consists of about 100 difficult questions. This makes it easy to make a mistake when filling in the form. Do you want to save tax and avoid a tug-of-war with the tax authorities? Make use of our expertise. You are guaranteed to benefit from it.

What is the deadline for the M-declaration?

De deadline voor het indienen van de M-aangifte van het voorgaande jaar is 1 juli van het huidige jaar. Dus de aangifte van 2023 moet voor 1 juli 2024 bij de Belastingdienst zijn ingediend.

If you are late, the tax authorities will impose a default penalty on you. To avoid problems, you can choose to file the return of the M-bill by us. We will ensure that your tax return is filed correctly and on time.

When does an M bill apply

If you emigrate or immigrate, you simply have to file income tax returns in the Netherlands. Both for the 'domestic' and the 'foreign' months. The tax authorities combine these returns and ask all your questions. That is why it is M-form so extensive and complex.

Can you fill out the M form online

You can file your own tax return online with the Internal Revenue Service. Do you want certainty? Let us take care of the declaration. We have specific tax return software, with which we look at the different scenarios for you and choose the most favorable one.

6 Reasons why doing it yourself is risky:

This we promise

What can we help you with?

You can reach us at (035) 628 5753 or info@habermehl.tax. Do you prefer us to contact you? Fill in your details and we will contact you as soon as possible.

1. Domestic and foreign taxpayer

For the months you live in the Netherlands, you are subject to domestic tax. And for the months abroad, you are subject to foreign tax.

As a domestic tax payer you declare your worldwide income. It is then important to know whether you can get a deduction or an exemption for your foreign wages, house or dividend, because the Netherlands has a treaty with that country. If there is no treaty, the 'Double Taxation Avoidance Decree' applies.
As a non-resident taxpayer, you only declare your Dutch income, assets and liabilities. But you can also be a 'qualifying foreign taxpayer'. In that case the rules are different.

2. The conservatory tax

In order to prevent tax evasion, the tax authorities impose a conservatory tax for example:

Most errors occur when reporting the value for this tax. There are also quite a few rules and exceptions. Make sure you are well informed about this.

3. Errors and delays in postal delivery

No one wants to pay too much tax. And certainly not for a gift.

Will you be receiving a gift or paper donation soon? Or do you have inheritance tax advice? Contact us. It's a shame to miss out on an exemption because you don't know the rules or explained them incorrectly.

4. Remains connected to the Netherlands after emigration

Are you leaving abroad, but your partner or family will stay in the Netherlands, for example? Possibly a M-form does not apply to you because, in exceptional situations, you remain fully domestic taxpayers.

5. Own company

In addition to inheritance tax, as an heir you will face questions about such things as:

A sole proprietorship cannot continue to exist in the Netherlands, unless there is a permanent establishment from which you supply goods or services. Think of a shop, salon or workshop.
A company can remain in the Netherlands, as long as it is managed from the Netherlands. This can be done by appointing someone to take care of the day-to-day affairs and decisions. We work together with trust offices for this. If your company remains in the Netherlands, be alert to paying double taxation.

6. Social insurance

Many emigrants forget that they pay premiums for the Dutch national insurance until the date of departure. If you work as an employee, your employer will deduct the contribution from your salary. The Tax Administration will then offset this against your income tax return.

If, after emigration, you no longer receive income from the Netherlands, your Dutch national insurance will lapse (unless you are a diplomat or civil servant). This means, for example, that you will no longer accrue AOW.
If you still have income from the Netherlands after you leave, you will sometimes remain compulsorily insured. For example, if you are a member of the military. Or if you have a secondment certificate because your employer has sent you to another country.

This is how we support an M form

Curious about our working method?

Step 1

Meet

We meet (by phone) to get a good picture of your situation.

Step 1

Step 2

Checklist

If you engage us, you will receive a checklist so you know which documents we need.

Step 2

Step 3

Reception

The tax consultant will take care of the tax return and will share the result with you. If you agree, he or she submits the assessment.

Step 3

Facts and figures about Habermehl

Over 1,000 individuals, businesses and international clients rely on us for tax advice

Customers rate our services and services with a: 4.7 out of 5 (source: Google)

In addition to (international) tax specialists, our team consists of lawyers, payroll administrators and assistant accountants.

Quality guaranteed: we are a member of the Dutch Association of Tax Advisers

Outsource M-Form to Habermehl

Emigrating and remigrating already involves enough. Don't feel like worrying about the M-bill? And are you not at all waiting for an unnecessarily high tax assessment, hassle with the conservative assessment and disagreement with the Inland Revenue? Call or email us, and we'll talk further.

Customer experiences

I totally recommend them if you are someone who wants to outsource the responsibility of dealing with the tax authorities.

Habermehl assist me with my Dutch Tax returns. My main reason for using a company for this is due to being British and getting very lost in the Dutch Tax system. In my first year of being in the Netherlands, Habermehl found quite a considerable return for me, of course this is individual but without their knowledge I would have never know this was available.

For years I had been struggling with my situation as a Dutch pilot living abroad. During the first phone call it immediately became clear to me that the specific knowledge was present here. Habermehl is always easy to reach. And with clear answers to my questions my problem was solved quickly.

I have worked with Habermehl since I started working abroad in 2009. At all times I have found reassurance and confidence for my international tax matters to be well taken care of.

Previously I was a client of a large accounting firm that did not do a good job. Habermehl helped me well, personally and quickly. They took care of the administration and tax returns for my private limited companies. And the settlement of an estate. Their tax advice is very valuable.

Habermehl has been my tax consultant for 10 years. I value good service, quick responses to questions or requests and that's great. Discussions are based on content and we always come to a conclusion.

"Really good service!

Bernd Koster is an expert, fast and gives adequate advice.

What a great feeling it is to have been helped by Bernd Koster".

Habermehl works together with

What can we help you with?

You can reach us at (035) 628 5753 or info@habermehl.tax. Do you prefer us to contact you? Fill in your details and we will contact you as soon as possible.