We optimise your fiscal position

Having an M form filled in after emigration and immigration

Outsourcing international tax matters delivers benefits

More information

Marieke Doves-Bierman

junior tax adviser
+31 (0)35 628 57 53
marieke@habermehl.tax

Paper M-form source 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.

This we promise

Contact with an international tax advisor within 1 working day

When does an M-bill apply?

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

Usually you receive the M-form automatically, sometimes you don't.

As soon as you register or deregister in the Key Register of Persons (BRP), the Tax and Customs Administration is notified. In principle, you will therefore receive the tax return form automatically. This sometimes goes wrong. In that case, you have to request the form yourself.

Only intermediaries can handle the tax return and the M-bill digitally

You can only fill in the form physically (with a pen) and send it by post. This means you have no insight into the outcome. Do you want certainty? We have specific declaration software. We use it to look at various scenarios for you and show you the result.

6 reasons why doing it yourself is risky

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

It often takes a long time before the M-form arrives by post. It also gets lost regularly. In that case the tax return form has to be sent again.

4. Remains connected to the Netherlands after emigration

Are you moving abroad, but your partner or family is staying in the Netherlands? It is possible that an M form is not applicable to you because, in exceptional situations, you remain fully liable to pay national tax.

5. Own company

If you have a business, get good advice before you leave.

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 300 international customers

Customers rate our services with a:

4.7

out of 5 (source: Google)

Our team consists of (international) tax specialists, lawyers, assistant accountants and payroll administrators.

Member of the Dutch Association of Tax Advisers

Outsource M-Form to Habermehl

Emigration and remigration involve enough. Don't feel like worrying about the tax return? And are you definitely not waiting for an unnecessarily high tax assessment, hassle with the preservation assessment and a difference of opinion with the Tax Administration? Call or mail, 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.