The M-form: tax return for your migration year

Moved to or from the Netherlands mid-year? The M-form applies, and a refund is common.

If you immigrated to or emigrated from the Netherlands during the year, you file an M-form (M-aangifte) for that migration year instead of the regular return. Because wage tax is withheld as if you worked the full year, a part-year stay very often produces a refund. The M-form can be filed online in Mijn Belastingdienst (no more paper booklet), and the deadline in your aangiftebrief is often 1 July. For every year you were a resident the FULL year, you can file the regular return with Taxmo.

When the M-form applies

The M-form covers only the year you arrived in or left the Netherlands. It splits the year into a resident and a non-resident period, each with its own rules. For all other years (full-year resident) you file the regular P-style return, which is what Taxmo files directly to the Belastingdienst.

Why migration years usually mean a refund

Your employer withheld wage tax using annual tables, as if you earned that salary all year. If you only worked part of the year in the Netherlands, the withholding is usually too high, and tax credits are recalculated for your resident period. Refunds of several hundred to a few thousand euros are common for mid-year arrivals and departures.

How to file it, and what Taxmo covers

Since tax year 2020 the M-aangifte can be completed online in Mijn Belastingdienst with your DigiD; the old paper booklet is no longer needed. Taxmo does not file the M-form itself: our direct filing covers regular full-year resident returns. Use Taxmo for your full years in the Netherlands (also retroactively, up to five years back for a refund), and Mijn Belastingdienst for the migration year.

Frequently asked questions

Do I need the M-form?
Only for the calendar year in which you immigrated to or emigrated from the Netherlands. For years you were a resident the whole year, you file the regular return.
Is the M-form still a paper booklet?
No. Since tax year 2020 you can complete the M-aangifte online in Mijn Belastingdienst with your DigiD.
Will I get money back for my migration year?
Very often, yes. Wage tax is withheld as if you worked the full year, so a part-year stay usually means too much was withheld.
Can Taxmo file my M-form?
No, Taxmo files regular full-year resident returns directly to the Belastingdienst. For the migration year itself, file the M-aangifte in Mijn Belastingdienst. For your full years, Taxmo files from €49.