Resident taxpayers

Moving to the Netherlands

If you move to the Netherlands, this usually constitutes immigration. From the moment of immigration, you will be considered a Dutch resident taxpayer. This means that you have to file a digital tax return. You cannot file a digital tax return for the year in which you move to or away from the Netherlands. In these cases you must file a hard copy M form. Please contact us for more information about the consequences of immigration/emigration and what you should do.

Non-resident taxpayers

If you are a non-resident taxpayer, you are required to file a digital tax return, in the Netherlands if:

  • you have received an invitation to file a return; or
  • you have received a C Form; or
  • you have not received an invitation to file a tax return, nor a C Form, but you earned income in or from the Netherlands over which you owe more than € 45 Dutch income tax.