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We optimise your fiscal position

Having an M form filled in after emigration and immigration

Outsourcing international tax matters delivers benefits

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More information

Marieke Doves-Bierman
Marieke Doves-Bierman

tax specialist
+31 (0)35 628 57 53

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?

The deadline for filing the previous year's M return is July 1 of the current year. So the 2022 tax return must be filed with the IRS by July 1, 2023.

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 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.

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:

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.

This is how we support an M form

Curious about our working method?

Step 1
We meet (by phone) to get a good picture of your situation.
Step 1
Step 2
If you engage us, you will receive a checklist so you know which documents we need.
Step 2
Step 3
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

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What can we help you with?

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