In the year that you leave the Netherlands, you need to file your taxes by completing a Migration Form (M-formulier). This is a complex form available only in Dutch. You’ll need the help of a Dutch tax advisor to fill out the form correctly. The M Form calculates your income tax based on the amount of time you lived and worked in the Netherlands, and abroad, during that year. Your tax advisor will be able to find out whether you need to report any foreign earnings based on the tax treaty with the country in question.
Things to do when you leave NL
When you’re leaving the Netherlands, you must deregister from the Personal Records Database (BRP). You can do this in person at your local city hall (stadsdeelraad). Or online, using your Digid. (https://www.digid.nl/en)
You must also ask for proof that you have deregistered. This will automatically mean that the tax office will send you a Migration form (M-formulier). This is the form you use to file your taxes in the year that you’re leaving the country.
If you have savings, investments or property in the Netherlands, and you don’t have proof of deregistration, the tax office will continue to treat you as a resident taxpayer and will send you the wrong income tax form.
If the tax office doesn’t send you
an M form, you can ask for one yourself. Get in touch with the tax office via the Belastingtelefoon.
If you’re calling from the Netherlands, phone: 0800-0543
If you’re calling from abroad: +31 555 385 385.
When you call, make sure you’ve got your Dutch social security number (BSN) handy.
When you’re planning to leave, make sure you do the following:
- If you are renting: notify your landlord that you are leaving and claim you deposit.
- As a home owner: be clear about your costs and liabilities, which will differ depending on whether you’re selling your home or renting it out
- Notify your health insurer that you are leaving the country
- Notify your utilities provider that you are leaving the country
- Make sure you cancel memberships and subscriptions (you might not be able to cancel them all online)
You may also need to show proof of deregistration when you wind down your affairs in the Netherlands.