How do I file my tax return for the year of my emigration or immigration?

You can do this online in Mijn Belastingdienst, or with a paper tax return form.

Filing a 2023 tax return for the year of emigration or immigration online

Log in and click on 'Aangifte inkomstenbelasting voor belastingplichtigen die een deel van het jaar buiten Nederland wonen doen', under 'Inkomstenbelasting', 'Belastingjaar 2023’.

(Income tax return for taxpayers living outside the Netherlands for part of the year, under Income tax, Tax year 2023).

Unable to log in?

Apply for DigiD. If you live in the Netherlands, at Apply for DigiD. If you live abroad, please read first How do I apply for a DigiD from abroad?

Or read more about logging in with an EU-approved login key from your country of residence.

Unable or unwilling to file a tax return online?

Then file a tax return using the paper tax return form M (migration). For 2019 you can only use a paper tax return.

Request the tax return form:

You are an entrepreneur? And you are filing a tax return using a paper tax return form M, then you will also have to fill in the M annual report. Request the annual report booklet from the Tax information line for non-resident tax issues.