M-Form The Netherlands

If you receive an invitation from the Dutch tax authorities to file and submit a M-form, you are required by law to file it. If not, there is a risk that the Dutch tax authorities will issue a fine. If you do not receive any invitation from the Dutch tax authorities to file the M-form Netherlands, an invitation needs to be requested in case it can be foreseen that Dutch income tax is due in a certain year. The chance is high that you can claim a tax refund for the year you are the first time in the Netherlands (the year you entered or left the Netherlands). The same is applicable if you were not living in the Netherlands and worked for a short period of time here.

Yes it is. If you work temporarily in the Netherlands, you have Dutch-sourced income and must pay tax in the Netherlands, which is done via the wage tax. The wage tax is an advance tax payment for the income tax. In this way, it is prevented that taxpayers have to pay a single large payment for income tax and social security contributions once a year. The employer withholds the wage tax at the time the employee receives salary. Most times, the collected wage tax is sufficient. However, there are situations that too much wage tax is withheld by the employer, for example when employees enter the Netherlands during a tax year of temporary employees. In order to claim back the overpaid tax, a personal income tax return has to be filed.

No, it is not possible to file the M-form Netherlands online, since the Dutch tax authorities (Belastingdienst) provide these forms only in hardcopy. We can arrange through our special program connected with the Dutch tax authorities that the M-form is filled electronically.