You can file a tax return for the year in which you moved abroad from the Netherlands only by means of an M Form. For 2020 and the years thereafter, this can usually be done online. It is also possible to do this via a paper M-form.
Each tax year has its own M Form. If you moved abroad in, say, 2019 and wish to file a tax return for that year, you need the 2019 M Form. The M Form is available in Dutch only.
Online M Form
For 2020 and the years thereafter, you can normally complete an online M Form via Mijn Belastingdienst (information in Dutch). You will need a DigiD or an EU-approved login key from another European country to do this. You can complete a paper M Form instead if you prefer. Please note: for the years before 2020 you must complete a paper M Form.
Tax Administration will send letter about M Form
You will receive a letter about the M Form at your home address abroad if your details have been entered correctly in the Non-residents Records Database (RNI).
Applying for a paper M Form
Do you prefer to complete a paper M Form? Then you can request a paper M Form from the Tax Administration.
The Tax Administration will post an M Form to you within two weeks of receiving your request. If you live outside the Netherlands, it may take longer before you receive the form. If you have difficulty requesting an M Form online, contact the Non-residents TaxLine.
Returning a paper M Form
Sign the cover page and send it with the completed tax return pages and any financial statement pages to the Tax Administration. If you live outside the Netherlands, send the form in an appropriately stamped envelope to Postbus 2545, 6401 DA Heerlen, Netherlands.
Tip: if you have any difficulty completing the M Form, you may be able to get help.
Providing additional information or amending your tax return
If you want to provide additional information or amend your tax return after you have filed it, request a new M Form, complete it in full and return it to the Tax Administration.
Filing a tax return outside the Netherlands
If you live outside the Netherlands for an entire calendar year, you can also file a tax return in other ways.
What you also need to arrange if you’re going to move abroad
If you have any questions, please do not hesitate to contact us.