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First-year return

Your first year. The M form.

The special tax return for the year you came to the Netherlands – and why it often means money back.

123 Tax › First-year return · Last checked: 26 October 2026

The year you move to the Netherlands is different for tax. You lived here only part of the year, you may have income from two countries, and the normal online return does not fit. That is why the Dutch Tax Administration uses a special return: the M form (M-aangifte).

It is longer and more complex than the normal return – but it is also where many newcomers get money back.

What the M form asks

  • Your date of arrival in the Netherlands
  • Dutch income after arrival – and in some cases foreign income before
  • Assets in the Netherlands and abroad
  • Deductions and your partner’s situation

Sources: Belastingdienst – M-aangifte, Taxlive – M form 2025.

Your first year, step by step

1

BSN

Register at your municipality and receive your BSN.

2

DigiD

Request DigiD with your BSN – you need it for the tax office.

3

Keep papers

Keep payslips, bank statements and proof of your arrival date.

4

M form

File the M form in the spring of the next year.

Questions

What is the M form?

The M form (M-aangifte) is the income tax return for the year you came to live in the Netherlands, or left it. It covers the part of the year you lived here and, for some items, the part before or after.

When can I file it?

Later than the normal return. For the year 2025 you could file the M form from 1 May to 1 July 2026. Watch for an extension if you need more time.

Can I get tax back?

Often, yes. In the year you arrive, your employer has withheld wage tax as if you earned a full year. Many newcomers get money back with the M form.

I have no DigiD yet. What now?

Request DigiD as soon as you have a BSN. In the meantime, a paper M form can be requested, or we can file with an authorisation.

Do I need to report income from abroad?

Yes, in many cases foreign income and assets must be stated on the M form, also when they are not taxed in the Netherlands. Tax treaties prevent double tax.

M form or tax return done for you?The M form for € 149, the normal income tax return for € 59 – incl. VAT, in your language.
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General information about Dutch tax for 2026, not personal tax advice. Rules and amounts change every year – we check your own situation before we file anything. 123 Tax is not part of the Dutch Tax Administration (Belastingdienst).