When you emigrate from the Netherlands, you must file an M-form with the Dutch Tax Authority. This form covers the part of the year you lived in the Netherlands. The deadline is July 1 (not May 1 as with the regular tax return), with an extension possible until November 1. Upon emigration, the Tax Authority may impose a conservatory assessment on your substantial interest (Box 2) and accrued annuity or pension. For emigration after September 15, 2015, there is no maximum term for the substantial interest claim. Our tax specialists guide you completely: from M-form to treaty application. Fixed price EUR 249.
Step 1 of 3|Choose your question
Choose what best matches your situation below. Not sure yet? Pick the last option.
From M-form to treaty application
We prepare your M-form and file it correctly with the Tax Authority, including the split between domestic and foreign income.
Components
We assess whether and how a conservatory assessment applies to you and advise on deferral of payment.
Components
We advise on tax treaties, pension export and preventing double taxation.
Components
Atanas Youroukov
Expat with RSU & overseas properties
“I requested support regarding RSU (Restricted Stock options) from my employer and my overseas properties. The team handled everything with professionalism. The tax advice report was concise with clear action steps.”
Daniel Gold
International client
“Mila and team were super responsive to my requests and came up with a very well priced package that perfectly addressed my needs. They ended up refunding me the portion I didn't use. Very honest company. Would 100% work with them again.”
Wolfgang Koeth
Double taxation question
“Even without being registered as a client I got quick and competent advice on a question on double taxation.”
Sofia
Expat tax client
“Very responsive and nice team that provided a tailored assessment of my situation and gave clear guidance on how to navigate taxes.”
From first consultation to filed M-form
We assess your situation: when are you emigrating, to which country, and what are your income and asset positions?
You receive a personal advice report on your M-form, conservatory assessment, treaty application and optimization.
We prepare your M-form with the correct split between domestic and foreign income.
We file your M-form and guide you through any correspondence with the Tax Authority.
Certainty about your tax affairs when leaving the Netherlands
Fixed price, no surprises
Expert advice on conservatory assessment
Correct treaty application
Personal guidance until completion
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
Answers to the most frequently asked questions about tax when emigrating from the Netherlands. /chat Ask your question
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.
Luuk
Tax Specialist & Director
As the person ultimately responsible, Luuk leads our team of tax specialists and ensures the quality of every tax return and every piece of advice. With years of experience at leading firms, he knows exactly where the opportunities lie — and makes sure you benefit from them.