DUTCH DUAL-STATUS TAX RETURN: THE M-FORM
You are a dual-status taxpayer when you have been both a resident of the Netherlands and a non-resident of the Netherlands in the same tax year. Dual-status does not refer to your citizenship, only to your resident status for tax purposes in the Netherlands. In determining your Dutch income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the Netherlands and the part of the year you are a non-resident. The years of arrival in the Netherlands and departure from the Netherlands are dual-status tax years. For these year, you are required to file a dual-status tax return: the M-Form.
Income from Dutch Sources
For the part of the year you are a resident of the Netherlands, you generally are subject to Dutch income taxation on income from all sources. Income from sources outside the Netherlands is subject to Dutch income taxation if you receive it while you are a resident of the Netherlands. For the part of the year you are not a resident of the Netherlands, only income from Dutch sources is subject to Dutch income taxation.
When and Where to File
If you are required to file a M-Form, you may receive a letter from the Dutch tax authorities (“Belastingdienst”). The letter will include a filing due date, which generally is July 1. If you are required to file a M-Form, but have not received a letter from the Belastingdienst, you can request a copy of the form on the website of the Belastingdienst. Unless filed through professional tax software, the Belastingdienst only accepts paper-filed M-Forms.
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