ACCESS NL > Leaving the Netherlands > Taxes and other formal requirements > How do I sort out my tax situation?
Taxes and other formal requirements
How do I sort out my tax situation?
If you decide to move to another country or repatriate back to your own country of origin, this is usually regarded by the Dutch authorities as emigration. However, there are situations in which you would not be deemed to have emigrated, at least not for tax purposes. In such situations, the Belastingdienst (Tax Office) continues to regard you as a resident of the Netherlands.
In order to determine whether your move abroad qualifies as emigration, it is important to establish your permanent country of residence. The regulations governing the status of ‘domicile’ or ‘living abroad on a temporary basis’ will help you determine whether your situation constitutes ’emigration’. More information about the regulations is available here .
It is also possible that you will be obliged to pay tax in the Netherlands after your emigration . This will be the case if you have an ongoing income which is generated from within the Netherlands. Under these circumstances, you will be regarded as a foreign taxpayer. Examples of such income are:
- Income from employer based in the Netherlands, e.g. if you commute from a neighbouring county to your regular place of work in the Netherlands.
- Pension or social security benefits that you receive from the Netherlands, income from immovable property that you own in the Netherlands, e.g. renting out a property owned by yourself
If you move from the Netherlands to another country, you will be unable to file your return digitally for the tax year of your move. Instead, you will be required to use the M form. You will either have been sent this form from the Dutch tax office prior to your move; or you can download a copy from their website. It should be noted that the ‘explanatory notes’ for the M form are only available in Dutch. However, most of the information required to complete the M form can be obtained by consulting the ‘explanatory notes’ for the C form (which is available in English and can be downloaded from the website, under the ‘tax return’ subject heading): here.