The M-form is a special income tax return form intended for people who moved to or from the Netherlands during the tax year. The form contains questions about your taxable income during the period of domestic and/or foreign tax liability, if applicable.
The M-form consists of two parts: one part relating to the period when you were a resident of the Netherlands and another part relating to the period when you were no longer a resident of the Netherlands. This allows the entire tax year to be treated correctly and certain parts to be applied pro-rata.
When completing the M-form, it is essential to determine when your Dutch tax liability began and/or ended. This depends on the date of immigration or emigration.
In addition, immigration should consider the period during which you may have already been a taxpayer in the Netherlands while you were not yet resident in the country. In case of emigration you may even stay liable to taxation even after your departure. Non-residents are not always taxed in the same way as residents, which may affect your taxation during your time in the Netherlands.
Exterus can support you in several ways when completing and filing your M-form. We have the right software to submit the M-form digitally and ensure that everything is submitted to the Dutch tax authorities correctly and on time.
Our experts are ready to guide you in gathering the necessary documents and information to ensure that your return is complete and accurate. In doing so, we minimize the chance of errors and maximize the chances of tax refunds.
One of the unique services offered by Exterus is a free quick scan of your tax position. This quick scan allows us to quickly and efficiently assess your eligibility for tax refunds.
The quick scan is an excellent way to quickly understand your tax situation without having to file a full tax return right away. This can save you time and effort and provides an initial indication of potential tax benefits.
See the link below for more information on this process and/or how to do the quick scan:
https://www.exterus.nl/nl/quickscan
The M-form for the year 2024 must be submitted to the Dutch tax authorities by 1 July 2025. If necessary, it is possible to request a postponement for this purpose.
If you choose to use the services of Exterus, we will automatically include you in our postponement scheme. This moves the deadline for filing your M-form to 30 April 2026. This gives you more time to gather all the necessary information and documents and ensures that your return is prepared carefully and correctly.
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