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4.9/5 Google Reviews

Emigrating from the Netherlands? Jan de Belastingman handles your tax affairs.

From M-form to conservatory assessment: we guide you fiscally when emigrating from the Netherlands.

Plan my emigration

No obligation · fixed price agreed upfront

A Jan de Belastingman tax specialist preparing client advice

What we arrange for you upon emigration

Jan de Belastingman guides you from M-form to treaty application

M-form tax return

We prepare your M-form and file it correctly with the Tax Authority, including the split between domestic and foreign income.

Components

Split domestic/foreign income
Pro rata Box 3 calculation
Optimize deductions
Start filing

Conservatory assessment

We assess whether and how a conservatory assessment applies to you and advise on deferral of payment.

Components

Calculate Box 2 SI claim
Arrange deferral of payment
Assess treaty application
Request advice

International structuring

We advise on tax treaties, pension export and preventing double taxation.

Components

Apply tax treaty
Assess pension and annuity
Prevent double taxation
Plan my emigration

What our clients say

CUSTOMER REVIEWS

Why 3,400+ people in the Netherlands trust us

4.9
Google Reviews
Daniel Gold

Daniel Gold

31 reviews on Google

“Mila and team were super responsive to my requests and came up with a very well priced package that perfectly addressed my needs. I didn't end up using the full package and they even refunded what I didn't use. Highly recommend!”
AS

Alvi Safira Syarifuddin

Local Guide · 12 reviews

“At first I wasn't so sure that a report would be enough to help me manage my issue alone, but all the steps are so clear that it was super easy! Definitely recommended and great value for the price!”
Robin Schirmer

Robin Schirmer

Review on Google

“I really enjoyed using Jan de Belastingman. Super straightforward and helpful service. Highly recommend if you are looking to outsource your tax preparation.”
Gabriela Uzunova

Gabriela Uzunova

Review on Google

“Would recommend for sure! Really helped me figure out how to claim back money from my income tax return and with really clear steps! Thank you!”
View all reviews on Google
How it works

Jan de Belastingman sorts your emigration tax in 3 steps

From first consultation to filed M-form

1

Free intake

We assess your situation: when are you emigrating, to which country, and what are your income and asset positions?

2

Tax advice

You receive a personal advice report on your M-form, conservatory assessment, treaty application and optimization.

3

Prepare M-form

We prepare your M-form with the correct split between domestic and foreign income.

File and finalize

We file your M-form and guide you through any correspondence with the Tax Authority.

Start free intake

Our promises

Jan de Belastingman's promises for emigration

Certainty about your tax affairs when leaving the Netherlands

  • Fixed price, no surprises

  • Expert advice on conservatory assessment

  • Correct treaty application

Get started in 2 minutes

Get your fixed price within 1 business day

Leave your details. A tax specialist from our team reviews your situation and quickly confirms the fixed price.

4.9/5 Google Reviews
  • Free first assessment
  • Upload documents later
  • Fixed price upfront

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Emigration and tax: key figures

When emigrating from the Netherlands, you face specific tax rules. These key figures help you prepare.

M-form deadline

July 1

Tax return for the year of emigration. Extension possible until November 1.

Conservatory assessment SI

Unlimited

For emigration after September 15, 2015, there is no maximum term for the Box 2 substantial interest claim.

Cons. assessment pension/annuity

10 years

After 10 years, remission is possible if the conditions are met.

Box 3 calculation

Pro rata

Reference date January 1, income proportional to months as domestic taxpayer.

Tax treaties

approx. 90 countries

The Netherlands has treaties with approx. 90 countries to prevent double taxation.

Emigration 2024

43,173

Number of Dutch-born persons who emigrated in 2024 (CBS).

Top destination

Belgium / Spain

Most popular emigration destinations for Dutch nationals, followed by Germany.

Tax interest IT

5.0% (2026)

Interest charged by the Tax Authority for late filing or assessment.

Sources: Belastingdienst · CBS

Frequently asked questions

Questions about emigration and tax

Answers to the most frequently asked questions about tax when emigrating from the Netherlands. /chat Ask your question

Yes, you are liable for tax until the moment of emigration. For the part of the year you lived in the Netherlands, you file an M-form. Additionally, the Tax Authority may impose a conservatory assessment on your substantial interest, annuity and pension.
The M-form is the tax return form for the year in which you emigrate or immigrate. It covers both the period as a domestic and non-domestic taxpayer. The deadline is July 1 (not May 1). An extension until November 1 is possible.
A conservatory assessment is a tax assessment imposed by the Tax Authority to safeguard tax claims upon emigration. It usually concerns substantial interest (Box 2), annuity and pension. You do not have to pay the assessment immediately — automatic deferral of payment applies within the EU/EEA.
That depends on the timing of emigration. For emigration before September 15, 2015, a 10-year term applies for the substantial interest claim, after which remission is possible. For emigration on or after that date, the term is unlimited. For annuity and pension, a 10-year term always applies.
Upon emigration, the Tax Authority imposes a conservatory assessment on the value of your accrued pension. You automatically receive 10 years deferral of payment. As long as you do not surrender the pension, you do not have to pay anything. After 10 years, the assessment is remitted if you have met the conditions.
You file a return for the full year via the M-form, but you are only taxed on the part of the year you lived in the Netherlands (domestic taxpayer). For Box 3, the reference date is January 1, with a pro rata calculation based on the number of months you lived in the Netherlands.
Without a tax treaty, there is a higher risk of double taxation. The Netherlands then applies the Decree for the Prevention of Double Taxation 2001 as a unilateral regulation. With a conservatory assessment, the Tax Authority may require securities (such as a bank guarantee) before granting deferral of payment.
Our emigration advice costs EUR 249 fixed price. This includes a personal advice report, preparing and filing the M-form, and guidance on the conservatory assessment. For complex situations (BV structures, multiple countries) we offer custom solutions.
A team member working at a desk.
What drives us

Tax matters don't have to be complicated. We make sure you know exactly where you stand and that you never pay more than necessary.

Our team of tax specialists helps you with carefully prepared tax returns and clear tax advice. We consider your situation, explain your options in plain language and help you decide on the next step.