Deregistering is only the beginning
Many people think that once they deregister from the Dutch municipality, their Dutch tax story is over. In reality, that is often when the complicated part starts.
The M return: your exit-year filing
The M return applies in the year you leave the Netherlands or move to it. The year is split into a Dutch period and a foreign period, and the tax treatment changes between those periods.
For a 2025 M return, the Belastingdienst states that online filing is available from 1 May to 1 July 2026.
For more detail, see our M return guide.
Conserving assessment
When you emigrate, the Belastingdienst can impose a conserving assessment. This can become relevant for pension rights and for a substantial shareholding in a BV.
Pension
If you built up pension in the Netherlands with tax relief, the Belastingdienst may preserve a tax claim when you leave.
Substantial interest (box 2)
If you own at least 5% of a company and emigrate, a deemed disposal may trigger a preserving box 2 claim. For 2025, the box 2 rates are 24.5% up to EUR 67,804 and 31% above that.
Tax treaties can matter a great deal here, but the outcome depends on the country involved and the facts.
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What happens to your Dutch home?
If you keep your Dutch home after emigration, mortgage interest deduction may still be available if you qualify as a qualifying non-resident taxpayer. In practice, this largely depends on the 90% test and on the information you can provide.
If you qualify, mortgage interest may still be deductible up to 37.48% for 2025. If you do not qualify, the deduction can fall away and the home may move into box 3.
Your 30% ruling after emigration
If you leave the Netherlands permanently, the 30% ruling stops. If you return later, you cannot simply pick it up again; the normal conditions, including the 150-kilometre test, have to be met again.
Practical checklist before departure
- Keep your DigiD active
- Store your BSN safely
- Check your Dutch bank account position before leaving
- Review your health insurance position
- Arrange tax advice before you leave, not after
Emigration can be exciting, but the tax side is real and can be expensive if handled too casually. If you want help with the cross-border tax impact, see our expat tax advice.
