M-Form and Moving-Year Tax Return

PublishedMarch 16, 2026

UpdatedMarch 19, 2026

ByJolande Geerts

Short answer

If you lived in the Netherlands for only part of the tax year because you immigrated to the Netherlands or emigrated from it, Belastingdienst says you file a tax return M for that year. The M return is the migration-year return. It exists because a normal resident return is often too simple for a year in which your tax position changed. Belastingdienst’s current M-form pages also confirm that, for recent years such as M 2025, the return can be filed online and that a paper M form can still be ordered as a fallback.

Who this article is for

This page is for:

expats who moved into the Netherlands during the tax year
expats who left the Netherlands during the tax year
people with a split-year tax position
people who are not sure whether they should use the standard return or the migration return
entrepreneurs who moved and need to know whether extra forms are involved

What the M return actually is

The M return is the Dutch income-tax route for a migration year. Belastingdienst’s English migration page is very direct: you file a tax return M for the year of your emigration from or immigration to the Netherlands.

That matters because a migration year is almost never just a normal filing year with one extra question. Your residence position changed during the year, which can affect:

what period is treated as Dutch residence
whether worldwide income needs to be analysed differently
how foreign income should be treated
whether Box 3 assets must be assessed on the normal reference date
whether other emigration issues, such as a protective assessment, become relevant

When you should not use the normal mental model

If you lived in the Netherlands all year, the first question is usually: “What do I report in my annual return?”

If you moved during the year, the first question is different:

Am I in a migration year, and do I need the M return?

That question should be answered before you start collecting documents in the wrong way or trying to force a migration year into a regular filing workflow.

Online filing versus paper M form

Belastingdienst’s current order pages for recent M returns show a practical pattern:

if you lived in the Netherlands for only part of the year, you can file an online M return for that year
you can also request a paper M form
for M 2025, Belastingdienst says the paper form can be ordered and will be sent out starting 1 May

That tells you something important operationally: the M route is no longer something you should automatically assume is paper-only. Check the page for the exact tax year you are filing.

Are you an entrepreneur in the migration year?

Belastingdienst adds one extra warning on the M order pages: if you are an entrepreneur, you must also complete the M annual report and request that booklet through the tax information line for non-resident tax issues.

This is a good example of why migration years are easy to mishandle. The basic M return may be only part of your filing package.

Why migration years are more error-prone

A migration year creates at least three layers of complexity.

1. Your tax residence changed

If you arrived in or left the Netherlands during the year, you need to map your position properly. That is why the M page and the tax-residency page belong together.

2. Foreign income is often still relevant

People moving countries often assume that income from the other country can simply be ignored. That is risky. The filing logic, relief logic and evidence requirements all depend on the facts of the year.

3. Departure can trigger extra tax topics

Belastingdienst’s emigration checklist highlights that leaving the Netherlands can bring in other issues, including a protective assessment. Even when no immediate payment is due, it is still something readers should know exists.

What to gather before you start

The exact evidence depends on the year and your facts, but a clean M-return file usually starts with:

your move date
your Dutch address history and, if relevant, deregistration evidence
your foreign address details
income details for both sides of the move
annual statements for Dutch and foreign bank or investment accounts if they matter for the year
payroll information, benefits information and any entrepreneur records
partner information if the move affected joint filing logic

If your situation also involves Box 3, use the normal 1 January reference date with care. A migration year does not automatically erase that reference date. Belastingdienst’s non-resident guidance even notes that where you are not taxable in the Netherlands for the whole year, the 1 January reference date still applies for the Box 3 savings-and-investments base.

The biggest practical mistake

The biggest mistake is waiting too long because you are unsure whether your move was “serious enough” to count.

A migration year is not just for dramatic relocations. If you moved into or out of the Netherlands during the tax year, treat the case as a migration-year case first and then prove yourself out of that lane only if the official guidance clearly allows it.

How this article fits with nearby articles

Use this page when your problem is the filing lane.

Go elsewhere when the real problem is narrower:

use the tax residency page if you are unsure where you are resident for tax purposes
use the general Dutch tax return page if you need the ordinary filing workflow
use the correction page if you already filed and later discovered the migration-year route should have been used differently
use the leaving the Netherlands page if your move raises BRP and departure issues beyond tax alone

A clean workflow for expats

Step 1 — confirm that the year was a migration year

Did you immigrate to the Netherlands or emigrate from it during that tax year? If yes, assume the M return is relevant.

Step 2 — check the filing route for the exact tax year

Belastingdienst can offer an online M return and a paper fallback, but you should check the page for the exact year you need.

Step 3 — separate filing from tax analysis

Opening the correct form is not the same as understanding the correct tax treatment. Residence, foreign income and Box 3 still need to be analysed properly.

Step 4 — collect evidence before you log in

The M return becomes much harder if you open it before you understand your move dates and your cross-border income picture.

Common mistakes

filing a normal resident return for a migration year without checking the M route
assuming the M return is always paper-only
forgetting the extra entrepreneur booklet requirement
treating move dates casually instead of documenting them properly
overlooking departure issues such as a protective assessment
not pairing the M-return review with a tax-residency analysis

What to do now

Confirm whether you immigrated or emigrated during the relevant tax year.
Check the official M-return page for that exact year.
Gather move-date evidence and cross-border income details before you start filing.
If you are an entrepreneur, check the additional M annual report requirement.
Review the tax-residency page next so the migration-year analysis is not done in isolation.

Official sources

Tags:

Tax