M form digitally available as of June 2021
When entering or leaving the Netherlands generally you are required to file a special migration tax return, the so-called M form. With this tax form you submit your tax liability for the period that you are considered a tax resident of the Netherlands, as well as your possible tax liability for the period you resided outside the Netherlands when you could have been considered a non-resident taxpayer.
Traditionally the M form was solely provided as an approximately 90 page paper form in Dutch. In international situations the language barrier and size of the form has always been challenging. Especially for those who do not (sufficiently) understand the Dutch language or do not have enough insight into the Dutch tax system.
The good news is that the Dutch tax authorities have indicated that the M form will be digitally available as of 1 June 2021. As a result the M form has been made available in the digital portal of the Dutch tax authorities. This is good news of course, however we would like to provide some remarks and side notes.
Check whether you have the correct form
In the online portal of the Dutch tax authorities where taxpayers can consult and submit the tax return filings, the tax form for resident taxpayers is the standard form available for submission. If another situation is applicable, one has to mind the links to the different other forms, such as the M form for migration tax filing purposes. The correct tax form that is applicable to your situation is not automatically generated.
Insight into the Dutch tax system
Following the above, the question arises which form to use in your situation. To answer this one would require sufficient insights on the Dutch tax system and particularities of the tax filings. Even more so in case of an M form. As the M form is a resident and non-resident tax return combined, you may understand that filling out the form is challenging and complex.
Dutch language M form
An M form is for both emigration and immigration purposes. As such, for Dutch residents leaving the Netherlands the Dutch language of the M form will be no obstacle. For most foreigners arriving in the Netherlands though the Dutch language in the M form will be close to impossible to comprehend.
We noticed that the M form that is now available online by the Dutch tax authorities is unfortunately still only available in Dutch. This may result in difficulties for non-Dutch speaking individuals. Hopefully, the Dutch tax authorities will provide an English version of the M form soon.
Want to know more?
In short, submitting the M form can be challenging and there are numerous topics in the income tax return that may need special attention. Assistance from a tax filing consultant familiar with international income tax situations is therefore recommended. Should you require any assistance with the preparation and filing of your Dutch income tax return, please feel free to contact our global mobility services experts.