Are all highly skilled migrants eligible for a tax refund?

Question

I wanted to clarify that my friends received a refund in the first year of moving to the Netherlands after filing a declaration. One pair - 3000, and the second - 4000. Husbands are highly qualified specialists, wives do not work. Next year, we will also submit a declaration for the first time and would like to know if this bonus goes to all those who have moved. Or does it depend on something? Friends don't even know what it's called. I can't google it.

Response

This is not a bonus. Everyone gets a refund the first year. The fewer working months in a year, the greater the return. This is due to the fact that all salary programs calculate annual income by multiplying the salary by 12,08. In reality, the annual income is less. The difference is returned after filing the annual return. Read about form M on our website. Form M is this type of tax return, which is submitted if a person did not live in the Netherlands for the entire reporting period (reporting year). Link here.