What is Form M?
Form M, or the so-called M-Biljet, is one of the types of annual tax return used in the Netherlands. This type of tax return is filed if the person filing the tax return did not reside in the Netherlands for the entire reporting period (reporting year). For tax return purposes, the definition of “resided” means that the person filing the tax return was, during a certain period of the reporting year, officially registered (registered) in the relevant database operating in the Netherlands (GBA). If you came to the Netherlands in the reporting year, or, conversely, left the Netherlands for permanent residence in another country in the reporting year, then in these cases you must submit a tax return in the form of Form M. If you were in the Netherlands temporarily, according to tourist or visitor visa, you are not required to file a tax return at all and are not a taxpayer.
If, however, you are a taxpayer (tax residents of the Netherlands) once a year you must file a tax return. To file a tax return, you must fill out the appropriate form and either send it to the tax office, or, if you do it online, just fill out everything on the website and also send all the information electronically.
Where can I get the Form M?
There are several options for requesting and completing Tax Return Form M:
- You can order this form by calling the tax office (0800-0543). The form will be sent to your home at the registration address within 8 weeks, but this usually happens much faster.
- You can order it in writing by sending a request to the following address (Belastingdienst kantoor Buitenland, Postbus 2865, 6401 DJ, Heerlen). And in this case, you will receive Form M at your registration address within 8 weeks, but again, you almost never have to wait so long.
- This can also be done online in your personal account on the tax service website. https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/themaoverstijgend/applications_and_forms/order-m-form-2019
- Finally, you can have a registered tax advisor fill out this form. As a rule, the tax advisor has the necessary forms, and in this case you do not have to wait an additional 8 weeks. Nalog.nl provides this service.
Filling out the M form can be ordered here
Do I have to file a Tax Return Form M and why?
The obligation to file a tax return does not depend on which tax return form is being filed (Form M, Form C or Form P). The obligation to file a declaration is usually determined upon receipt of a letter from the tax service.
Usually, such letters are sent by the tax office in February. The recipients of such letters are those people who, in the opinion of the tax authorities, must pay something in addition, or who received something in advance in the reporting period (for example, a deduction for a mortgage, subsidy, etc.). If you have not received a letter from the tax office with a demand to pay tax before April 1 of the current year, this means that, in the opinion of the tax office, you do not owe her anything. However, in the case of the Form M, the situation is different. Most emigrants, as a rule, are entitled to a refund of part of the taxes paid in the year of arrival (departure). Therefore, it is advisable for you to think about how to submit this very form M, without waiting for correspondence from the tax office.
I (my partner) did not have income in the reporting year, do I need to file Form M?
In the absence of income, you are not required to file a tax return. However, if you have a working partner who pays taxes, the chances are that you are eligible for a so-called non-working partner tax refund. The cost of such a calculation is insignificant, and in the event that it turns out that you have something to return from the tax office, it will be deducted from the total cost of filing the declaration.
What is the deadline for filing Form M tax return?
Since Form M is not a standard tax return form, the standard filing deadlines do not apply to it. In the event that you order a paper form M directly from the tax office, the deadline for filing a tax return will be imprinted on the form itself. So for example, if you order Form M in the first half of the year, then the deadline for its submission is usually determined by July 1, but not less than 1 month from the date the tax service sent the form to you. If you request Form M in the second half of the year, then the period for filling it out is on average up to 6 weeks.
The advantage of filling out Form M by a tax consultant leads to a significant increase in the time for filing a declaration, in particular, up to five years after the end of the reporting year. Surprisingly, it is exactly so! At the same time, you can request a tax refund for a non-working partner for 2014 until December 31, 2019.
What is the best way to file a tax return (separately or with a partner)?
Form M is filled out individually for each person. At the same time, if there is a partner, his data is also indicated and taken into account when calculating taxes (refunds). Accordingly, it is more expedient to fill out both forms for partners at the same time, which leads to minimization of errors.
Sometimes a situation arises when the employer organizes and pays for the filling of the tax return form for the working partner, and the second partner has to take care of his return on his own. In such cases, we will help you fill out Form M for the second partner, while you must provide us with data for both partners.
When to expect results (payments)?
As practice shows, the tax service rarely fits into its own set deadlines for processing a declaration within 3 months. Results range from 8 weeks to 2,5 years.
What is the cost of filing Form M through a tax advisor to Nalog.nl?
The cost of preparing the Form M tax return is 80 euros + VAT = 96,80 euros per person. If there are complicating factors (for example, buying real estate in the Netherlands in the year of arrival, the presence of entrepreneurship, income from shares, changing partners, etc.), the cost may increase. In such cases, the price is negotiated additionally. The calculator will calculate the approximate price for you at the time of ordering.
What does it take to file a Form M tax return with a tax advisor?
To file a Form M tax return through a tax advisor to Nalog.nl, you need to fill out the form on the page https://www.nalog.nl/all_services/private_persons/nalogovye-deklaracii/tax_report_2019/
After filling out the form, you will receive a set of forms and instructions for filling them out, as well as a list of documents that you must submit, indicating which document to which item of the form should be attached. You can request forms in Russian or English. Completed forms, client cards and documents can be sent to us in any way convenient for you (mail, e-mail, mms, as well as bring them to our office, or drop them into our mailbox). We recommend that you send us copies of the documents, keeping the originals with you. However, if you sent us the originals by mail, we will ensure their safety and confidentiality and return them to you upon your request.
I have not received a letter on filing a declaration, is it worth submitting a declaration?
If you have worked in the Netherlands for part of the reporting year, then most likely filing a tax return will bring you income in the form of tax refunds. The amount can be several thousand euros. This is due to the fact that all payroll programs in the Netherlands make calculations based on annual income. Similar principles are used in tax calculation programs. Thus, if a person works in one job all year, and his taxes are deducted, then the result of filling out a tax return is usually zero, in other words, no one owes anyone. What happens to the emigrant? Let's say you have a salary of 5000 euros gross per month, and you started work on August 1 of the reporting year. The payroll program calculates your annual income as 5000 * 12 + 8% = 64800. Of this amount, part of your income will fall into the high scale of 52% of tax deductions, the rest will be proportionally divided between 36,6% and 38% in taxes. In our example, you received 5000 * 4 = 25000 per year and you did not receive vacation pay either. So, almost all of your salary falls into the first scale of 36,6% of tax deductions and an insignificant part in the second 38%. At the same time, not a single euro of your income falls into the 52% scale. But taxes have already been withheld from you when paying your salary. It is this difference, between what should have been retained and what was actually retained, that we can return to you. The fewer months you have worked in the reporting year, the greater the expected tax refund. In addition, it is possible that your non-working partner, who came with you, also has the right to a refund (for more details, see the article “Tax refunds for an inoperative partner”). But in the case of a low annual income, your family may be eligible for subsidies in the reporting year.
If you still have questions about Form M or have other questions,
related to Dutch tax law, do not hesitate to contact us at
info@nalog.nl. You can also ask your question on the website: Ask a Question
