Emigration and tax issues

If you move from the Netherlands to another country, it mostly concerns an emigration. Emigration has consequences for the levy of income tax and national insurance contributions. In this site section, you can read what the consequences are moving internationally are and what you should do.

M form

If you move to the Netherlands or from the Netherlands to another country, you cannot file your tax return digitally in the year of this move. You must always make use of the M form.

Protective assessment

You may be sent a separate assessment for income on which you currently do not pay any tax yet, but may have to do so in the future. This assessment is called a protective assessment.

Non-resident taxpayer status

If you still have income from or assets in the Netherlands after your move, you will still have to pay income tax in the Netherlands. In that case, however, you will be a non-resident taxpayer.

National insurance contributions/healthcare insurance contributions

Do you remain covered by the national insurance schemes (AOW, Anw and AWBZ) and by healthcare insurance in the Netherlands after your move? For example because you continue to work in the Netherlands? In that case, you will continue to pay national insurance contributions and, sometimes, also healthcare insurance contributions in the Netherlands. More information can be found under Social security.

 

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