What about Dutch taxes if you live abroad?

M-form upon emigration

When someone emigrates from the Netherlands during a tax year, their tax situation changes fundamentally. The Tax and Customs Administration must then determine the period during which someone was still subject to domestic tax, and from what point foreign tax liability applies. A special tax form has been developed for this: the M-form.

What is the M-form?

The M-form (Migration form) is the tax return form that is used in the year in which someone lives (partly) in the Netherlands and (partly) abroad.
The "M" stands for Migration, and the form combines two tax regimes:

1. Domestic tax liability for the period that one lived in the Netherlands, and
2. Foreign tax liability for the period after emigration.

The M-form ensures that the Tax and Customs Administration attributes the correct part of the income and assets to the Netherlands, so that double or incomplete taxation is avoided.

When should an M-form be filed?

An M-form is required when:

• In both cases, there is a partial tax liability within one tax year.

  Example:
  Someone moves from the Netherlands to Spain on July 1, 2025. For the period from January 1 to June 30, 2025, they are subject to domestic tax, for the period from July 1 to December 31, 2025, they are subject to foreign tax.
  In this case, the M-form is required for the income tax return for 2025.

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  Important features of the M-form

  Component	Explanation
  Declaration period	Covers the entire calendar year in which the emigration took place, with distinction between the domestic and foreign period.
  Form	The M-form is not available via the standard online declaration; it must be completed via a special PDF or paper form, or digitally via Mijn Belastingdienst (with specific access).
  Income distribution	The form requires a precise distribution of income, deductions and assets between the period before and after emigration.
  Allowances and deductions	After emigration, certain deductions or allowances may lapse or only apply partially (such as mortgage interest relief or healthcare allowance).
  Partner scheme	For fiscal partners who do not emigrate at the same time, additional rules and corrections apply for joint deductions and tax credits.

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  Where and how is the M-form submitted?

  The M-form can be submitted in three ways:

  1. Digitally via Mijn Belastingdienst
     This is only possible if the Tax and Customs Administration explicitly makes this available. Not all emigrants automatically get access to the digital M-declaration.
  2. Paper version (PDF form)
     This form can be requested from the Tax and Customs Administration Abroad (postal address: Heerlen). After completion, it must be submitted by post.
  3. Via a tax advisor
     Many emigrants engage an advisor who has access to professional tax return software with which the M-form can be submitted digitally.

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  Legal and tax background

  The obligation to file an M-form arises from the Income Tax Act 2001 and the AWR (General Law on State Taxes).
  Important principles:

  • Article 2.1 Wet IB 2001 determines who is a domestic or foreign taxpayer.
  • Articles 2.3 and 2.4 regulate the tax consequences of emigration.
  • The Tax and Customs Administration bases the allocation of income and assets on the actual place of residence and the time of departure.

  In addition, international tax treaties play a role.
  When emigrating to a treaty country (such as Belgium, Spain or the US), the double taxation agreement determines which country has the right to levy taxes on certain categories of income (e.g. salary, pension or assets).

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  Consequences for deductions and tax credits

  After emigration, adjusted rules apply to deductions and tax credits:

  • Mortgage interest relief: remains only possible for the period in which one was a domestic taxpayer, unless one qualifies as a “qualifying foreign taxpayer”.
  • Personal allowance: is limited or partially expires.
  • Tax credits: generally no longer apply after emigration, unless the majority of the income is still taxed in the Netherlands.

Example:
A Dutch person who lives and works in Germany but still has rental income in the Netherlands is subject to foreign tax liability for that part. Only the Dutch rental income is taxed; other income parts are subject to German taxation.

Deadlines and points of attention

• The M-form must be submitted before May 1 of the year after departure (just like the regular tax return).
• If the form cannot be submitted on time, postponement can be requested from the Tax Office Abroad.
• It is important to use accurate data on income, deductions and asset distribution per period.
• A correct completion prevents double taxation and additional assessments.

Role of jeofferte.nl

Through the independent quotation platform jeofferte.nl, emigrants can easily compare recognized tax advisors and international moving experts.
These specialists help with filling in the M-form, preventing double taxation, and correctly applying tax treaties between the Netherlands and the new country of residence.

Conclusion

The M-form is an essential part of the fiscal completion upon emigration. It ensures that the Tax Authorities can correctly determine for which period the Netherlands may still levy taxes and prevents double taxation or errors in the allocation of income.
By timely and correct submission, possibly with the help of a recognized advisor, emigrants can correctly handle their tax obligations and smoothly transition to the tax regime of their new country of residence.

Domestic or foreign tax liability

When someone moves abroad, not only does their residential address change, but also their tax status. In that case, the Dutch Tax and Customs Administration makes a clear distinction between domestic taxpayers and foreign taxpayers.
This classification determines which income is taxable in the Netherlands, which deductions apply and whether there is entitlement to tax credits.

Legal basis

The rules on tax liability are laid down in the Income Tax Act 2001 (Wet IB 2001) and the General Tax Act (AWR).
Important articles are:

• Article 2.1 Wet IB 2001 – defines domestic tax liability.
• Article 2.3 and 2.4 Wet IB 2001 – regulate foreign tax liability.
• Article 4 AWR – stipulates that the actual place of residence is decisive for tax liability.

The Tax and Customs Administration does not only look at an address, but assesses where someone actually lives based on personal and economic circumstances.

What is unlimited tax liability?

You are unlimitedly liable for tax if you live in the Netherlands. This means that the Netherlands taxes your worldwide income, regardless of where that income is earned.

Characteristics:

• Registered in the Personal Records Database (BRP) with a Dutch residential address.
• Personal and economic life mainly takes place in the Netherlands.
• You pay tax in the Netherlands on all sources of income, such as salary, profit, assets, pension and savings.
• Entitled to full deductions and tax credits.

Example:
An employee who lives in the Netherlands and works in Germany remains unlimitedly liable for tax as long as his family and main residence are in the Netherlands. In principle, the Netherlands levies tax on worldwide income, unless the tax treaty with Germany provides otherwise.

What is limited tax liability?

After emigration, one is in principle limitedly liable for tax.
This means that the Netherlands only levies tax on certain Dutch sources of income — for example, income from a Dutch home, Dutch company or pension from the Netherlands.

Characteristics:

• Principal residence abroad; no longer a permanent residence in the Netherlands.
• Only specific income from the Netherlands is still taxable.
• No longer entitled to most Dutch deductions or tax credits.
• Taxation often takes place partly via the tax treaty with the new country of residence.

The most important categories of income for foreign taxpayers are laid down in Article 7.2 Wet IB 2001.
Examples of income taxable in the Netherlands are:

• Income from a property located in the Netherlands (e.g. rented own house).
• Profit from a business or company in the Netherlands.
• Salary or pension paid from the Netherlands.
• Dividend from Dutch companies.

Example:
A Dutch person moves to Spain but retains a rented apartment in Utrecht. The rental income from that apartment remains taxable in the Netherlands. Spain levies tax on his Spanish pension and local income.

The role of tax treaties

The Netherlands has a double taxation agreement with more than 90 countries.
These treaties determine which country may levy taxes on certain income.
The core principles:

• Residence principle: the country where someone lives in principle has the primary right to levy taxes on worldwide income.
• Source principle: the country where the income is earned (the source) may in some cases levy (partial) tax.
• Credit method: double taxation is avoided because the country of residence (partially) credits tax already paid in the Netherlands.

Example:
Someone emigrates to Belgium but still receives a Dutch pension. According to the Netherlands–Belgium tax treaty, the Netherlands may tax the pension; Belgium then takes this into account to avoid double taxation.

The transition from domestic to foreign tax liability

In the event of emigration, there is a partial tax year:

• Until the date of relocation, domestic tax liability applies.
• From the date of relocation, foreign tax liability applies.

In order to correctly record this transition, an M-form must be submitted (the migration form of the Tax Authorities).
This form indicates for each period which income belongs to the Netherlands and which part is foreign.

Example:
Relocation on September 1, 2025:

• January 1 to August 31: domestic tax liability (worldwide income taxed).
• September 1 to December 31: foreign tax liability (only Dutch income taxed).

Qualifying foreign taxpayer

Some emigrants are eligible for the status of qualifying foreign taxpayer.
This status applies if:

• At least 90% of the worldwide income is taxed in the Netherlands; and
• One resides in an EU, EEA, or treaty country.

Advantage: one largely retains the same rights as a domestic taxpayer, including deductions and tax credits.

Practical example:
A Dutch person who lives in Germany but works entirely in the Netherlands pays their tax on their salary in the Netherlands. Because more than 90% of their income is taxed in the Netherlands, they can retain deductions (such as mortgage interest or healthcare costs).

Tax return and administrative obligations

After emigration, contact with the Tax and Customs Administration is via the Belastingdienst/kantoor Buitenland department in Heerlen.
Any allowances (such as healthcare or rent allowance) are also assessed separately here.

Practical considerations

• Before emigrating, check whether you still have any tax obligations (such as provisional assessments or allowances).
• Keep proof of departure date and new place of residence carefully.
• Inform pension and benefit agencies in good time about the new country of residence.
• If necessary, request postponement of payment or declaration if the M form is not yet available.
• Consider professional guidance in complex situations (for example, income from multiple countries or companies).

Role of jeofferte.nl

Via the independent quotation platform jeofferte.nl, emigrants can easily compare recognized tax advisors who specialize in international tax returns and emigration procedures.
They help determine the correct tax status, complete the M form and apply tax treaties to avoid double taxation.

Conclusion

The transition from domestic to foreign tax liability is a crucial step in emigration.
Those who leave the Netherlands often remain partially taxable for certain income, while most tax rights shift to the new country of residence.
A correct classification prevents double taxation and legal complications.
It is therefore wise to assess in good time under which tax liability you fall and where you must declare your income.

Income from the Netherlands upon emigration

When someone emigrates and no longer lives in the Netherlands, he or she is in principle subject to non-resident tax. This means that the Netherlands only levies tax on the income that comes from the Netherlands — the so-called Dutch income or domestic source income.

The rules on this are laid down in the Income Tax Act 2001, supplemented by international tax treaties. The aim is to determine which income falls under Dutch taxation and which does not, in order to avoid double taxation.

Legal basis

The provisions on foreign income from the Netherlands are in Article 7.2 of the Income Tax Act 2001.
This stipulates which income components are regarded as “income from the Netherlands” for persons who live outside the Netherlands.

In addition, Article 2.3 Wet IB 2001 applies: this article stipulates that non-resident taxpayers only pay tax on their domestic (Dutch) sources of income.

The General Law on State Taxes (AWR) and the international tax treaties together form the legal framework that prevents the same income from being taxed in two countries.

What is considered “income from the Netherlands”?

The Netherlands considers various types of income as originating from the Netherlands.
The Tax Administration divides these into categories that correspond to the boxes of income tax.

Not all of these incomes are automatically taxed in the Netherlands; that depends on treaty rules and on whether there is a permanent establishment or economic connection with the Netherlands.

Main types of Dutch income

1. Salary from the Netherlands

Salary from Dutch sources remains taxable in the Netherlands in many cases, especially if:

• the work is performed in the Netherlands, or
• the employer is established in the Netherlands.

Example:
Someone moves to France but remains employed remotely by a Dutch employer. In principle, the Netherlands is then authorized to levy taxes on the salary, unless the tax treaty with France stipulates that the country of residence (France) may levy taxes.

Tax treaties usually stipulate that the country of work may levy taxes on salary, unless the employee:

• works in that country for less than 183 days per year,
• the salary is not paid by a local employer, and
• the salary costs are not borne by a permanent establishment in that country.

This is known as the 183-day rule.

2. Pension and State Pension (AOW) from the Netherlands

Pension, annuity, and AOW are often seen as Dutch income.
The right to levy taxes strongly depends on the tax treaty with the country of residence.

• Many treaties grant the Netherlands the right to levy taxes on pensions and AOW.
• In some cases, only the country of residence may levy taxes (for example, for small pensions).

Example:
A pensioner who moves to Spain receives AOW and a supplementary pension from the Netherlands. The Netherlands may generally levy taxes on the AOW and the pension, but Spain may, in some cases, impose an additional tax, with a credit for the Dutch levy.

3. Income from a Dutch property

When an emigrant retains a property in the Netherlands (for example, a rented or vacant property), this income remains taxable in the Netherlands.

• A rented property is seen as an investment and falls into Box 3.
• An owner-occupied property that is temporarily vacant after emigration can temporarily still be considered an owner-occupied property, provided that certain conditions are met (such as intended sale within a certain period).

Important:
As soon as the property no longer serves as the main residence, the mortgage interest deduction lapses. The property is then fiscally classified as an asset in Box 3.

4. Profit from a Dutch enterprise

If an entrepreneur moves, but retains his enterprise or permanent establishment in the Netherlands, the profit from that enterprise remains taxable in the Netherlands.

• A permanent establishment is a durable business space or activity in the Netherlands.
• Also, profits from Dutch companies (such as a BV) fall under Dutch income.

Example:
A consultant moves to Portugal, but retains his Dutch office. The income from that office remains taxable in the Netherlands, while other foreign income is declared in Portugal.

5. Income from substantial interest (Box 2)

If someone has an interest of 5% or more in a Dutch BV, dividend or capital gains from those shares are considered income from the Netherlands.

The Netherlands may levy tax on this, unless the tax treaty provides otherwise.
In addition, exit taxes apply upon emigration (see Article 4.16 Wet IB 2001), allowing the Netherlands to tax the increase in value of shares before emigration.

6. Income from Savings and Investments (Box 3)

After emigration, the Netherlands is in principle only authorized to levy taxes on assets located in the Netherlands, such as:

• Dutch real estate;
• limited rights (such as leasehold or building rights) on Dutch land;
• shares or loans to Dutch companies, under conditions.

Bank accounts with Dutch banks are usually not taxable for foreign taxpayers, unless there is a close economic connection with the Netherlands.

International Tax Treaties

Tax treaties are decisive for the distribution of taxation rights.
They are applied based on:

1. The place of residence of the taxpayer (country of residence principle), and
2. The source of the income (source country principle).

The treaty determines which country may levy taxes and to what extent.
To avoid double taxation, the country of residence usually applies a credit method.

Example:
A Dutch citizen who lives in Belgium and receives rental income from a property in the Netherlands pays tax on that income in the Netherlands. Belgium will offset the Dutch tax, so that the total tax burden is not double.

Tax administration and declaration

Foreign taxpayers must declare their Dutch income via the C form or the M form (in the year of emigration).
In it, they must specify which income comes from the Netherlands and in which period it was received.

The Belastingdienst Buitenland in Heerlen processes these declarations.
It is essential to keep documentation about:

• pay slips and pension statements;
• proof of ownership and rental agreements of Dutch homes;
• annual statements from banks or companies.

Qualifying non-resident taxpayer

Anyone who lives abroad but earns at least 90% of their global income in the Netherlands may qualify as a qualifying non-resident taxpayer.
In that case, one retains (under conditions) the right to:

• mortgage interest relief,
• personal deductions,
• tax credits.

This scheme applies exclusively to residents of EU, EEA or treaty countries.

Role of jeofferte.nl

Via the independent quotation platform jeofferte.nl, emigrants can easily compare recognized tax advisors and tax specialists who specialize in cross-border income and tax treaties.
These experts help with correctly declaring Dutch income, applying for qualifying status and preventing double taxation.

Conclusion

After emigration, one often remains taxable in the Netherlands for certain sources of income.
The term “income from the Netherlands” includes salary, pension, housing, business profit and certain investments with a Dutch origin.
The exact taxation depends on both national legislation and international treaties.
A correct assessment of the tax status and income distribution is essential to prevent double taxation and tax errors.

Box 3 levy upon emigration

When someone emigrates from the Netherlands, the way the Dutch Tax and Customs Administration taxes assets also changes.
For residents of the Netherlands, there is a tax on assets in Box 3: the so-called tax on income from assets.
After emigration, however, the Netherlands only has the power to levy taxes on assets located in the Netherlands, not on all worldwide assets.
The rules on this are legally laid down in the Income Tax Act 2001 (Wet IB 2001) and various international tax treaties.

Legal framework

The relevant provisions are:

• Article 5.1 to 5.5 Wet IB 2001 – basis and calculation of Box 3 income;
• Article 7.2 paragraph 3 Wet IB 2001 – determines which assets of foreign taxpayers are subject to Dutch tax law;
• Article 2.3 Wet IB 2001 – describes the foreign tax liability;
• International treaties for the avoidance of double taxation – regulate which country may levy taxes on real estate, assets and investments.

Important principle: After emigration, the Netherlands may only levy tax on assets that are closely connected to the Netherlands, such as real estate or certain rights to Dutch companies.

What is Box 3?

Box 3 is the part of the income tax in which tax is levied on assets: savings, investments and other possessions, minus debts.
It is not about actual income, but about a fictitious return that is determined annually by the Tax Authorities.

The basis for domestic taxpayers is the worldwide assets as of January 1 of the tax year.
After emigration, this basis is limited to the Dutch assets.

Box 3 after emigration: only Dutch assets

Foreign taxpayers only pay Box 3 tax on:

1. Real estate located in the Netherlands (such as houses, holiday homes or commercial properties);
2. Limited rights to real estate (e.g. leasehold, right of superficies, usufruct);
3. Rights to shares or loans to Dutch companies, if this involves a “significant influence” (e.g. in the case of a family business or real estate fund with Dutch assets).

Not taxable in the Netherlands for foreign taxpayers are:

• Foreign bank accounts and investments;
• Savings on Dutch accounts without direct economic connection;
• Foreign real estate.

Example:
A Dutch person moves to Spain in 2025 and owns an apartment in Amsterdam and a Spanish investment account.

• The Spanish investments are not subject to Dutch taxation.
• The property in Amsterdam remains taxable in the Netherlands in Box 3.

Calculation of Box 3 Levy (from 2023)

Since 2023, the Box 3 levy has been operating according to the bridging scheme after the Christmas ruling (ECLI:NL:HR:2021:1963).
A distinction is made between three categories of assets:

The tax is calculated on the basis of savings and investments, namely:

(Value of assets – value of debts) – tax-free allowance (€ 57,000 per person in 2025).

The calculated fictitious return is taxed at the rate of 32% (2025).

Application in the case of foreign tax liability

In the case of foreign tax liability, the calculation is limited to the Dutch assets.

• Only Dutch assets count towards the basis.
• There is no tax-free allowance, unless one qualifies as a qualifying non-resident taxpayer (see below).
• Debts related to Dutch assets may be deducted.

Example:
An emigrant owns a Dutch house (value € 400,000) with a mortgage of € 250,000.
The tax base is € 150,000.
The fictitious return is (6% × € 150,000) = € 9,000, taxed at 32 % = € 2,880 tax per year.

Qualifying non-resident taxpayer

A non-resident taxpayer who:

• lives in an EU or EEA country, and
• earns at least 90% of their worldwide income in the Netherlands,

can be considered a qualifying non-resident taxpayer.

Advantages:

• Application of the tax-free allowance;
• Entitlement to deductions and tax credits as with domestic taxpayers.

Example:
An employee lives in Germany but works entirely in the Netherlands. His salary is fully taxed in the Netherlands.
He may therefore apply the tax-free allowance in Box 3, even though he lives in Germany.

International treaties and double taxation

Tax treaties usually stipulate that real estate is taxed in the country where it is located.
This means that the Netherlands may levy taxes on Dutch properties, regardless of where the owner lives.
The country of residence then grants a reduction or credit for the tax paid in the Netherlands.

Example:
A Belgian resident owns an apartment in Rotterdam. The Netherlands levies Box 3 tax on the value of that apartment. Belgium credits this tax, so that no double taxation arises.

Most treaties refer to Article 6 of the OECD Model Tax Convention (“Income from immovable property”) for this.

Declaration and administrative obligations

Foreign taxpayers file their tax return via the:

• C form (full year abroad), or
• M form (year of emigration).

The declaration must be submitted no later than May 1 of the year following the tax year, unless an extension is granted.

Required documents:

• WOZ assessment(s) of Dutch real estate;
• Overview of debts related to those assets;
• Any lease agreements or ground lease contracts.

Practical considerations

• The WOZ value as of January 1 is decisive for the calculation.
• After emigration, the mortgage interest deduction usually expires because the house is no longer considered an "own home".
• Check the status of the assets annually: the tax treatment changes upon sale or rental.
• In some cases, the Box 3 levy can be settled with the country of residence via the tax treaty.

Role of jeofferte.nl

Through the independent quotation platform jeofferte.nl, emigrants can easily compare recognized tax advisors and tax specialists who specialize in cross-border asset taxation.
These specialists help calculate the Box 3 base, apply treaties, and optimize the tax position when owning Dutch real estate or investments.

Conclusion

The Box 3 levy upon emigration is limited to Dutch assets, such as real estate and certain rights.
Although emigrants are no longer taxed on their worldwide assets in the Netherlands, they remain obligated to declare Dutch assets.
Tax treaties then determine how double taxation is avoided.
A correct declaration and valuation are crucial to comply with the tax obligations and to avoid unnecessary levies.

The own home upon emigration

When someone emigrates, the tax treatment of the own home changes dramatically.
The home that served as the main residence during the stay in the Netherlands can be sold, rented out, or kept as a second home after departure.
In each of these situations, specific tax rules apply that determine whether the home still qualifies as an own home (Box 1) or will henceforth be treated as assets in Box 3.

These rules are laid down in the Income Tax Act 2001 (Wet IB 2001) and are further elaborated by policy decisions of the Tax and Customs Administration and international tax treaties.

Legal basis

The relevant provisions are:

• Article 3.111 to 3.123 Wet IB 2001 – rules for the own home and mortgage interest deduction;
• Article 5.1 and 5.3 Wet IB 2001 – basis for Box 3 (saving and investing);
• Article 7.2 Wet IB 2001 – determines the Dutch taxing power in the case of foreign tax liability;
• Article 2.3 Wet IB 2001 – describes foreign tax liability after emigration.

The starting point of the law:

The own home is only fiscally a Box 1-property if it is the main residence of the taxpayer.
As soon as one emigrates and no longer actually lives in the house, the status of “own home” lapses.

The transition from Box 1 to Box 3

Upon emigration, the house in principle automatically moves from Box 1 (income from work and home) to Box 3 (savings and investments).
The house is then no longer seen as a main residence, but as capital that is taxed annually on the basis of a fictitious return.

Temporary exception: the three-year period

The Income Tax Act 2001, Article 3.111 paragraph 4 provides an important exception.
When the property is put up for sale but has not yet been sold, it can remain designated as the main residence for a maximum of three years after departure, provided that the following conditions are met:

1. The property was the main residence before departure;
2. The property is vacant and not rented out;
3. The property is demonstrably offered for sale (e.g. through a broker);
4. The property will not be reoccupied.

During this period, the mortgage interest deduction will temporarily continue, even though the taxpayer now lives abroad.

Example:
A family moves to France in July 2025 and immediately puts the property in the Netherlands up for sale.
If the property remains vacant until 2028 and is not rented out, the mortgage interest can still be deducted until December 31, 2028 at the latest.

After that period, the property automatically moves to Box 3.

Box 3 treatment of the property

After the transition period or when renting out, the property is treated as an investment (Box 3).
The tax is then calculated on the basis of the WOZ value as of January 1, less any debts encumbering the property (e.g. the mortgage).

Taxation:

• Fictitious return according to the Box 3 rates (approximately 6% on property value, taxed at 32% in 2025).
• No deduction of mortgage interest paid or maintenance costs.
• No exemption for the property value.

Practical example:
An emigrant moves to Portugal and retains a property in Utrecht with a WOZ value of €400,000 and a mortgage of €250,000.
The tax base is €150,000.
Fictitious return: 6% × €150,000 = €9,000 → taxed at 32% = €2,880 tax per year.

Mortgage interest relief after emigration

Mortgage interest relief is only allowed as long as the property qualifies as your own home (Box 1).
After emigration, the right to interest relief lapses, unless one meets the conditions of the three-year period or has the status of a qualifying non-resident taxpayer.

Qualifying non-resident taxpayer

An emigrant who:

• lives in an EU or EEA country, and
• earns at least 90% of his worldwide income in the Netherlands,

can retain mortgage interest relief, even if he lives abroad.

Example:
An employee lives in Belgium but works entirely in the Netherlands.
His home in the Netherlands continues to qualify (temporarily) as his own home.
He retains the interest deduction thanks to the status of qualifying non-resident taxpayer.

Sale profit or residual debt

When selling the property, the owner-occupied reserve (also known as the "sales profit scheme") applies.
The profit from the sale is not taxed directly, but determines the deductibility of interest when purchasing a subsequent home.

• Is the property sold before emigration? Then the owner-occupied reserve applies in full.
• Is the property sold after emigration? Then this profit is in principle not taxed in the Netherlands (since the property then falls under Box 3).
• Any residual debt is not deductible in the Netherlands after emigration.

International treaties

Most tax treaties (Article 6 of the OECD Model Tax Convention) stipulate that income from immovable property is taxed in the country where the immovable property is located.

That means:

• The Dutch Tax Administration may levy tax on a property in the Netherlands, even if the owner lives abroad.
• The country of residence usually grants credit or exemption to prevent double taxation.

Example:
A Dutch person living in Spain owns a rented property in Rotterdam.
The Netherlands may levy Box 3 tax on this.
Spain will exempt or credit this income under the Netherlands–Spain tax treaty.

Administrative obligations

• Upon emigration, the property and fiscal status must be declared in the M-form.
• After emigration, a C-form must be submitted annually as long as the property is retained.
• WOZ assessment, mortgage statements and sales documentation must be kept.
• In the event of temporary vacancy, it is wise to keep proof of sales activities (e.g. broker's commission, advertisements).

Practical considerations

• The moving date determines the moment of transition from Box 1 to Box 3.
• Mortgage interest is in principle no longer deductible after that moment.
• Temporary sale can extend the deduction for a maximum of three years.
• Rental leads directly to Box 3 treatment.
• Check the WOZ value and any changes in ownership or use annually.

Role of jeofferte.nl

Via the independent quotation platform jeofferte.nl, emigrants can easily compare recognized tax advisors and mortgage experts who specialize in fiscal housing issues upon emigration.
They help with the assessment of the housing status, the application of mortgage interest deduction, the submission of the M-form and the prevention of double taxation.

Conclusion

Upon emigration, the tax treatment of the own home changes fundamentally.
In principle, the house moves from Box 1 (own home) to Box 3 (assets), unless specific conditions are met for temporary continuation of the owner-occupied home scheme.
Mortgage interest deduction usually expires, but can be retained under conditions.
International treaties ensure that double taxation is avoided, while the Netherlands may continue to levy taxes on Dutch homes.
A careful tax assessment prevents unnecessary costs and complications upon sale, rental or retention of the home after emigration.

Tax Treaties upon Emigration

When emigrating from the Netherlands, not only does the place of residence change, but also the fiscal legal position.
As soon as someone lives abroad and receives income from the Netherlands or other countries, double taxation may arise: both the Netherlands and the country of residence want to levy tax on the same income.
To prevent this, the Netherlands has concluded tax treaties with more than 90 countries. These treaties determine which country may levy taxes on certain income and how double taxation is avoided.

The application of these treaties forms an essential part of the tax treatment after emigration.

Legal and policy basis

The legal basis for tax treaties is laid down in:

• Article 91 of the Constitution – power to conclude treaties;
• International Assistance in the Levying of Taxes Act;
• Income Tax Act 2001 (Wet IB 2001) – national basis for levy;
• The individual bilateral tax treaties between the Netherlands and other states.

The treaties are based on the OECD Model Tax Convention (Organisation for Economic Co-operation and Development).
This model serves as an international standard and contains provisions on residence, income categories, and methods for preventing double taxation.

Purpose of Tax Treaties

Tax treaties serve three main purposes:

1. Prevention of double taxation – by stipulating which country may levy taxes on certain income.
2. Prevention of tax evasion – by exchanging information and rules on abuse.
3. Promoting cross-border movement of people and businesses – by creating fiscal clarity.

The treaties therefore do not regulate whether someone has to pay tax, but where the tax is levied.

Key Treaty Articles (OECD Model)

The residence determination (Article 4)

The concept of “residence” is crucial.
Someone who lives outside the Netherlands according to Dutch law, may be considered a resident by another country.
When both countries claim residency, the treaty determines the residence based on tie-breaker criteria:

1. Where is the permanent home located?
2. Where are the personal and economic interests (center of vital interests) located?
3. Where does one usually reside (actual residence)?
4. What is one's nationality?
5. If all this does not provide a solution, the tax authorities will decide in mutual consultation.

Example:
A Dutch person lives partly in the Netherlands and partly in Belgium, but his family, work and bank accounts are located in Belgium.
According to the tax treaty, he becomes a tax resident of Belgium.

Allocation of taxation rights per income category

Tax treaties allocate taxation rights per type of income:

Prevention of Double Taxation

Double taxation is prevented through the methods included in Article 23 of the OECD Model Tax Convention.
The Netherlands generally applies two methods:

1. Exemption Method

The country of residence exempts the income that has already been taxed in the source country, sometimes with progression proviso (the income does count towards the tax rate).
This method is often applied to wages, business profits and real estate.

2. Credit Method

The country of residence levies tax on worldwide income, but credits the tax paid in the source country.
This method often applies to dividends, interest and pensions.

Example:
An emigrant in France receives € 10,000 pension from the Netherlands, on which 15% Dutch tax has been withheld.
France credits this € 1,500 Dutch tax against the French assessment, so that double taxation is avoided.

Tax treaties and the Dutch practice

The Netherlands concludes treaties on the basis of reciprocity.
The Ministry of Finance publishes an up-to-date list of all treaties.
Important treaty countries include Belgium, Germany, Spain, France, the United States and Switzerland.

The treaties are regularly revised.
For example, the treaty Netherlands–Spain (2019) contains specific provisions on pensions, real estate and substantial interest, while the treaty Netherlands–United States (1994) contains broader provisions on corporate profits and pension rights.

Situations without a tax treaty

If someone emigrates to a country with which the Netherlands does not have a tax treaty (so-called “non-treaty country”), the national legislation of both countries applies separately.
In that case, double taxation may occur, unless unilateral regulations apply.

The Netherlands has the Decree for the Prevention of Double Taxation 2001 (BvdB 2001) for this purpose.
This decree stipulates that in certain cases a reduction of Dutch tax is granted, even without a treaty.

Treaty abuse and information exchange

To prevent tax treaties from being used for tax constructions or avoidance, modern treaties contain so-called anti-abuse provisions (Principal Purpose Test, PPT).
In addition, tax authorities automatically exchange data via:

• Common Reporting Standard (CRS);
• EU Directive DAC6 (mandatory cross-border arrangements);
• FATCA agreement (for U.S. taxpayers).

This international cooperation makes the compliance with tax treaties effective and transparent.

Practical application in case of emigration

In case of emigration, it is important to assess per income category:

1. In which country you are a tax resident according to the treaty;
2. Where each income component is taxed;
3. Which method is used to prevent double taxation.

Important documents:

• Tax residence certificate from the Tax Authorities (to claim treaty benefits);
• Salary or pension statements with withholding tax;
• Annual statements and tax assessments from both countries.

Example:
A pensioner moves to Portugal (with treaty from 2019).
According to the treaty, the Netherlands may levy tax on AOW and supplementary pension.
Portugal credits this tax, so there is no double taxation.
For other income (such as investments in Portugal), only Portugal levies tax.

Role of jeofferte.nl

Via the independent quotation platform jeofferte.nl, emigrants can easily compare recognized tax advisors and tax specialists who specialize in international tax treaties and cross-border tax returns.
These experts help with applying the correct treaty articles, completing the M- or C-form and preventing double taxation via exemption or credit.

Conclusion

Tax treaties form the foundation of a fair and workable taxation upon emigration.
They determine which country may levy tax on salary, pension, assets and other income, and how double taxation is prevented.
A correct application of treaties not only prevents tax problems, but also unnecessary payment of double taxation.
In international relocations, expert guidance is essential to fully and correctly utilize treaty benefits.

Entrepreneurs and self-employed individuals upon emigration

When an entrepreneur or self-employed individual moves abroad, this has far-reaching consequences for the tax treatment of the company.
The Tax and Customs Administration must then determine in which country the profit is taxed, whether the company will continue to operate in the Netherlands, and how international tax treaties are applied to prevent double taxation.

This assessment is complex, because in the case of entrepreneurship, both the place of establishment of the company and the place of residence of the entrepreneur are decisive.

Legal basis

The tax position of entrepreneurs upon emigration is regulated in:

• Income Tax Act 2001 (Wet IB 2001) – for sole proprietorships and other natural persons;
• Corporate Income Tax Act 1969 (Wet Vpb 1969) – for legal entities (such as BVs);
• Article 7.2 Wet IB 2001 – determines when profit from business remains taxable in the Netherlands;
• Article 3.8 to 3.12 Wet IB 2001 – define what “profit from business” is;
• International tax treaties – dividing taxing rights between the Netherlands and the country of residence.

For entrepreneurs who operate as natural persons (self-employed, sole proprietorships), the income tax applies in principle, while legal entities (BVs, NVs) are subject to corporate income tax.

Domestic and foreign tax liability

Upon emigration, the entrepreneur becomes foreign tax liable, unless he still has a permanent establishment in the Netherlands.
The Tax Authorities look at where the actual business activities take place and where the management is exercised.

Example:
A freelancer moves to Spain but continues to carry out assignments for Dutch clients through his Dutch office.
The income from these activities is considered to originate from a permanent establishment in the Netherlands and therefore remains taxable in the Netherlands.

What is a permanent establishment?

A permanent establishment is a durable business space or facility in the Netherlands where business activities take place.
This can be, for example:

• an office or workshop;
• a factory or storage space;
• a construction site that is active for more than 12 months.

The concept of “permanent establishment” is internationally harmonized via Article 5 of the OECD Model Tax Convention.
As soon as a permanent establishment is present, the Netherlands may levy tax on the profit attributable to it.

Profit attribution and tax treaties

Profit is divided between countries on the basis of the arm’s length principle: each country may levy tax on the part of the profit that is economically attributable to that country.
This is laid down in Article 7 of the OECD Model Tax Convention.

For example:

• Production or service provision from the Netherlands → taxed in the Netherlands.
• Management, customer contact and execution abroad → taxed in the country of residence.

The exemption method or credit method subsequently prevents double taxation.

Practical example:
A Dutch architect moves to France and works partly in the Netherlands on projects.
The Netherlands may levy tax on the profit attributable to his Dutch assignments; France levies tax on the rest.
France will credit the tax paid in the Netherlands.

Emigration of a sole proprietorship (natural person)

When a self-employed person (freelancer, general partnership partner or sole proprietorship) emigrates, a discontinuation of the company occurs from a tax point of view.
The entrepreneur is deemed to have sold the company at fair market value.

This has the following consequences:

1. Discontinuation profit – all hidden reserves, fiscal reserves and goodwill are settled;
2. Fiscal old-age reserve (FOR) – is compulsorily released and taxed;
3. Transfer profit – can possibly be deferred if continued by a company in a foreign country (subject to conditions).

Example:
A Dutch IT entrepreneur moves to Portugal in 2025. His sole proprietorship has hidden reserves of € 40,000.
Upon emigration, he must settle this in the Netherlands, unless he requests postponement of tax payment in time (see below).

Postponement of tax payment (preservation assessment)

To avoid direct tax pressure upon emigration, the Tax and Customs Administration can impose a preservation assessment.
This assessment places the tax claim “in safekeeping” and does not have to be paid immediately, as long as the conditions are met.

• Postponement usually applies for 10 years;
• If the company is continued or later returns to the Netherlands, the assessment may lapse;
• In the event of sale or termination abroad, the assessment will still be collected.

Legal basis: Article 25, paragraph 8 AWR and Decree on preservation assessments income tax.

Emigration of a BV or company

For legal entities (such as a BV), corporate income tax applies.
In the event of emigration, the question arises where the actual management of the company is located.

• If the management moves abroad, the Netherlands can still levy taxes via Article 15c Wet Vpb 1969 (exit tax).
• The Netherlands will then establish a conservative assessment on the hidden reserves and profit reserves.
• The BV remains a domestic taxpayer as long as it is formally established in the Netherlands (statutory seat).

Example:
A DGA moves to Belgium, but his BV remains statutorily established in the Netherlands.
The BV continues to pay corporate income tax in the Netherlands.
However, the DGA's salary may fall under Belgian tax law, depending on the tax treaty.

VAT and sales tax

When an entrepreneur emigrates, VAT obligations also apply:

1. Sales within the EU – often results in VAT exemption (intra-Community supply).
2. Sales outside the EU – is considered an export, also exempt from Dutch VAT.
3. Services to foreign clients – VAT liability often shifts to the customer's country (“reverse charge system”).
4. Establishment in another EU country – new VAT registration required; Dutch VAT number may be revoked.

The legal basis for this lies in the Turnover Tax Act 1968 and the EU Directive 2006/112/EC.

Social security and premiums

In addition to taxation, the question also arises in which country social security contributions are due.
Within the EU, Regulation (EC) No. 883/2004 applies, which stipulates that a self-employed person only falls under the social system of one country — usually the country where he actually works.

Example:
A Dutch freelancer moves to Germany but continues to carry out assignments in the Netherlands.
According to EU rules, he remains socially insured in the Netherlands, unless he performs the majority of his work in Germany.

Administrative Obligations

Role of tax treaties

International tax treaties determine where profit, salary, dividend and other income are taxed.
Especially relevant for entrepreneurs:

• Article 7 OECD Model Convention (business profits);
• Article 14 (independent personal services, in older treaties);
• Article 15 (employment of directors or managers).

The treaties ensure that profit is taxed only in one country, while the other country applies exemption or credit.

Role of jeofferte.nl

Through the independent quotation platform jeofferte.nl, entrepreneurs and self-employed persons who emigrate can easily compare recognized tax advisors, accountants and international tax specialists.
These specialists help with:

• calculating cessation profit and exit tax;
• applying for a deferral of tax payment;
• applying tax treaties;
• the VAT settlement and social security position.

Conclusion

Emigration has significant tax consequences for entrepreneurs and the self-employed.
The Tax Authorities assess whether the company is still established in the Netherlands, whether there is a permanent establishment, and how profit allocation takes place.
Upon emigration, a conservation assessment is often imposed, but double taxation is avoided through treaties.
Expert tax guidance is essential for both natural persons and companies to avoid financial risks and unnecessary levies.

Allowances and rights upon emigration

When someone emigrates, not only does the tax liability change, but also the right to Dutch allowances and other income-dependent schemes.
These allowances are intended to financially support residents of the Netherlands with healthcare costs, rent, childcare, or general living expenses.
When leaving for abroad, the Tax and Customs Administration/Allowances assesses whether there is still entitlement to allowances and to what extent.

The right to allowances is closely related to the place of residence, the insurance obligation for national insurance schemes, and any EU or treaty rules.

Legal basis

The rules on allowances are laid down in the following laws:

• General Act on Income-Dependent Schemes (Awir) – general provisions on granting, recovery and settlement of allowances;
• Healthcare Allowance Act (Wzt);
• Rent Allowance Act (Wht);
• Childcare Act (Wko);
• General Child Benefit Act (AKW) and Child-related budget Act (Wkb);
• EU Regulation (EC) 883/2004 – coordination of social security within the EU;
• Bilateral social security treaties with non-EU countries (e.g. Turkey, Morocco, USA).

These regulations determine whether a benefit can be continued after leaving the Netherlands and under what conditions.

Place of residence and insurance obligation

The most important factor in retaining allowances is the place of residence in a fiscal sense.
In principle, allowances only apply to people who live in the Netherlands and are insured for Dutch national insurance (such as AOW, Anw and Wlz).

After emigration, the following applies:

• If you no longer live in the Netherlands, you will lose your entitlement to most allowances;
• Exceptions are possible if you live in an EU, EEA country or treaty country and remain insured for Dutch healthcare or social security.

Example:
A pensioner moves to Spain and continues to receive AOW. He remains insured via the Netherlands for the Wlz and Zvw and pays a contribution via the CAK.
As a result, he retains (under certain conditions) entitlement to healthcare allowance, but not to rent allowance or child budget.

Overview of allowances upon emigration

Healthcare allowance upon emigration

The healthcare allowance is the only allowance that in some cases can be retained after emigration.
The condition is that the person remains insured via the Netherlands for medical care.

• If you reside in an EU, EEA country or Switzerland, you remain entitled to medical care at the expense of the Netherlands under Regulation 883/2004.
• In that case, the CAK collects the contribution for the Dutch health insurance (Zvw and Wlz).
• The healthcare allowance can be continued, provided that you continue to meet the income limits.

Example:
A Dutch pensioner moves to France and remains insured through the CAK.
He pays a treaty contribution to the Netherlands and receives a lower, but still valid, healthcare allowance.

Rent benefit and childcare allowance

The rent benefit and childcare allowance are strictly linked to the Dutch place of residence.

• As soon as one deregisters from the Personal Records Database (BRP), the right to rent benefit automatically expires.
• Childcare allowance is only provided if the care takes place at a registered institution in the Netherlands.

Example:
A family moves to Germany in May 2025.
From the date of the move, both rent benefit and childcare allowance expire.
Only the months before emigration still count towards the entitlement.

Child-related budget and child benefit

The child benefit (AKW) and the child-related budget (Wkb) are partly internationally coordinated.

• For EU/EEA countries and treaty countries, one sometimes retains the right to child benefit or child-related budget, provided that one continues to pay contributions to the Netherlands.
• Upon departure to a non-treaty country, the right is completely forfeited.

Conditions for retaining child benefit or child-related budget:

1. The parent or guardian works in the Netherlands or receives a Dutch benefit;
2. The children live in an EU, EEA or treaty country;
3. The income and residence rules of the SVB and Tax Authorities are met.

Example:
A single parent moves to Belgium but works partly in the Netherlands.
According to EU coordination, the Netherlands remains responsible for child benefit.
The child-related budget also remains (partially) applicable.

Country of residence factors and treaty contributions

When continuing health insurance or AOW in a foreign country, the so-called country of residence factor applies:
an adjustment of the health insurance premium and allowance based on the price level in the country of residence.
This factor is determined annually by the CAK and can lead to a lower allowance or premium.

Example:
The country of residence factor for Spain is lower than 1.0.
This means that the treaty contribution is lower, but the healthcare allowance is also reduced pro rata.

Practical obligations upon departure

• Report your departure to the Tax and Customs Administration/Allowances via MijnToeslagen or in writing;
• Check whether allowances need to be cancelled or adjusted;
• Provide up-to-date income details for yourself and your allowance partner;
• Request a certificate of residence or agreement form (S1) from the CAK if a healthcare allowance may still be possible;
• Take into account reclaims if allowances are wrongly paid out after departure.

Reclaims and additional assessments

The Tax and Customs Administration/Allowances checks afterwards whether you were entitled to allowances during the tax year.
In the event of emigration, it often happens that allowances are (partially) reclaimed because:

• the departure was not reported in time;
• the income has changed;
• the allowance partner no longer lives in the Netherlands;
• one was no longer insured for the Zvw or Wlz.

Timely notification and documentation (such as deregistration date BRP and income data) prevent recovery with interest and fine.

International coordination (EU and treaty countries)

Within the European Union and the EEA, allowances and social security rights are coordinated via Regulation (EC) 883/2004.
Important principles:

1. One is only socially insured in one country;
2. Allowances in principle follow the country of insurance;
3. Member States exchange data via EESSI (European Social Security Information System).

The Netherlands has concluded separate treaties with non-EU countries that determine the extent to which allowances or benefits can be exported.

Role of jeofferte.nl

Through the independent quotation platform jeofferte.nl, emigrants can easily compare recognized tax advisors and emigration consultants who specialize in allowances, social security, and tax rights upon emigration.
These experts assist with applying for, terminating, or continuing allowances, submitting supporting documents to the Tax Authorities, and preventing repayments.

Conclusion

Upon emigration, the rights to Dutch allowances change significantly.
Most allowances, such as rent and childcare allowances, expire upon leaving the Netherlands.
Some allowances — particularly healthcare allowance and child benefit — can be continued under certain conditions within the EU or treaty countries.
The decisive factors are the place of residence, the insurance obligation, and the type of income.
A careful notification and adjustment of allowances upon departure prevents repayments and legal complications.

Local Tax Transfer Upon Emigration

Upon emigration, not only does the national tax obligation change, but also the obligation to pay local taxes.
Both in the Netherlands and in the new country of residence, local or regional levies apply that relate to ownership, use of real estate, waste collection, water management and municipal facilities.
Proper handling of these local taxes prevents double payment and legal problems when leaving or owning real estate in the Netherlands.

Legal and Administrative Basis

Local taxes in the Netherlands are based on:

• Municipalities Act (Articles 216–283) – authority of municipalities to levy taxes;
• Water Board Act (Articles 112–126) – rules for water board taxes;
• Environmental Management Act – basis for waste disposal levy;
• Wet WOZ (Valuation of Immovable Property) – basis for various municipal levies.

After emigration, these laws remain applicable insofar as there is a taxable object in the Netherlands, such as a house or plot of land.

Local Taxes in the Netherlands Upon Emigration

As soon as someone deregisters from the Personal Records Database (BRP), the personal housing expenses in the Netherlands expire.
However, a local tax liability may still exist, depending on the ownership or usage situation.

Example:
A Dutchman moves to Spain but retains an apartment in Amsterdam that is rented out.
He continues to pay OZB and water board tax on the property, but no waste disposal levy, because he no longer lives there.

Assessment Date and Refund

Municipal taxes are often levied for the entire calendar year.
Those who emigrate during the year can sometimes receive a partial refund.

• Waste disposal levy: automatically or upon request recoverable from the month after departure.
• Sewerage levy and OZB (user part): often partially waivable if the property is vacant or sold.
• Owner's share OZB and water board tax: not always recoverable, because the assessment is linked to the situation on January 1 of the tax year.

Practical example:
Someone leaves for Germany on June 1, 2025.
The waste disposal levy is reduced to 5/12 of the annual amount, but the OZB remains fully due because he was the owner on January 1.

Local taxes when owning a Dutch property

A property in the Netherlands always remains subject to municipal and water board levies, regardless of the owner's place of residence.
These levies are separate from income tax (Box 3) and are imposed annually by the municipality and the water board where the property is located.

• The WOZ decision determines the value on which both the property tax and the income tax are based.
• The assessment is usually sent directly to the owner, even if they live abroad.
• Payment is made via direct debit or manual transfer; foreign owners can use international payment options.

Local Tax Payment Abroad

After emigration, you will encounter local taxes in your country of residence that are comparable to Dutch municipal taxes.
The exact name and system vary per country, but the foundations are generally the same: ownership, use or value of real estate.

These foreign taxes generally fall outside the scope of Dutch tax treaties, as treaties focus on national levies.
Double taxation at the local level is rarely formally prevented, but is effectively limited because one is no longer locally taxable in the Netherlands.

Double Local Taxation

In some situations, double local taxation may temporarily occur, for example, in the case of:

• owning a home in the Netherlands and in the new country of residence;
• renting out Dutch real estate from abroad;
• long-term residence situations where both countries impose levies on utilities or property.

Because tax treaties usually do not cover local levies, both countries can impose levies.
In practice, however, this is limited because:

• the Netherlands only imposes local taxes on actual property within the municipality;
• the country of residence only applies levies on local possessions or facilities.

Example:
A Dutch person who lives in Portugal but owns a holiday home in Zeeland, pays Portuguese municipal tax on his home address and Dutch OZB on the holiday home.
This double levy is not settled by treaty, but applies to each different immovable property.

Deregistration and settlement

To avoid unjustified assessments, one must upon emigration:

1. Deregister with the municipality – this is automatically passed on to the Tax Authorities and water board;
2. Request any refunds – for levies that are personal (such as waste disposal levy);
3. Report change of address to municipality and tax office – for receipt of WOZ assessment and tax assessments;
4. Check direct debits – terminate payments for expired levies.

Most municipalities process emigration automatically via the BRP, but owners of properties remain liable for tax and receive the assessments at their new address or digitally via MijnOverheid.

Legal protection and objection

Even if you live abroad, you are still entitled to file an objection and appeal against Dutch local taxes.
The General Tax Act (AWR) and the Awb (General Administrative Law Act) apply in full.

• An objection must be submitted within 6 weeks of the date of the assessment;
• Digital objection submission is often possible via MijnOverheid;
• Procedures can also be conducted from abroad, possibly with an authorized representative.

Practical considerations

• Check outstanding local assessments and collections before departure;
• If you retain ownership, request digital correspondence via MijnOverheid;
• Note that the WOZ value also affects the Box 3 levy after emigration;
• Keep payment receipts for foreign local taxes for possible settlement or proof in tax returns.

Role of jeofferte.nl

Through the independent quotation platform jeofferte.nl, emigrants and property owners can easily compare recognized tax advisors and administrators who specialize in municipal and international local levies.
These experts can help with:

• applying for refunds of local taxes after departure;
• assessing assessments on foreign real estate;
• correctly processing local levies in the tax return.

Conclusion

Upon emigration, one remains locally liable for tax in the Netherlands for possessions such as homes or land, but no longer for personal levies such as waste or sewage tax.
In the new country of residence, a new local tax liability usually arises for the local real estate or residence.
Although tax treaties do not directly regulate these levies, double taxation can be avoided in practice through correct deregistration and administration.
A careful transfer of local tax obligations prevents unnecessary assessments, fines or payment arrears.

Tax advice for emigration

Emigration has significant tax consequences. Income tax, wealth tax, social security, as well as local and international obligations change.
Therefore, tax advice for emigration is not a formality, but a necessary step to limit legal and financial risks.
An incorrect tax assessment can lead to double taxation, fines, loss of deductions or unintended conservation assessments.

Professional advice focuses on the correct application of Dutch legislation, international tax treaties and local rules in the new country of residence.

Legal framework for tax advice

The legal basis for tax advice in the case of emigration lies in a combination of national and international regulations:

• Income Tax Act 2001 (Wet IB 2001) – basis for income, wealth and profit taxation;
• General Law on State Taxes (AWR) – rules for declaration, additional assessment and objection;
• Corporate Income Tax Act 1969 (Wet Vpb) – determining for legal entities and private limited companies;
• Tax treaties – to prevent double taxation;
• EU Regulations 883/2004 and 987/2009 – coordination of social security within the EU;
• International Assistance in Tax Matters Act – international data exchange between tax authorities.

These laws form the basis for the tax departure investigation and advice on the transfer of assets, income or business activities.

Importance of tax advice for emigration

1. Prevention of double taxation

Without proper application of treaties, both the Netherlands and the country of residence can levy taxes on the same income or assets.
A tax advisor ensures that taxation rights are correctly assigned and that exemption or credit is applied according to the correct treaty.

2. Limiting tax claims (protective assessments)

When leaving the Netherlands, protective assessments are often imposed, for example on pension rights, business assets or shares.
An advisor helps to limit these assessments or obtain a deferral of payment.

3. Preservation of tax benefits

Without good advice, important deductions can be lost, such as:

• mortgage interest relief;
• personal allowance;
• application of the status qualifying non-resident taxpayer.

4. Correct declaration and transition

The year of emigration requires an M-form, in which the domestic and foreign periods are split.
An advisor ensures correct allocation of income and assets and prevents errors in the declaration.

5. Optimization of assets and pension structures

When emigrating, restructuring of investment portfolios, annuities, pension payments and business assets plays a major role.
Tax advice makes it possible to adapt these structures to the legislation of the new country of residence in a timely manner.

Key areas of tax advice for emigration

Practical approach to tax advice

A professional emigration advice process usually consists of the following steps:

1. Inventory of personal and financial situation
   Analysis of income sources, assets, businesses and family situation.
2. Residence analysis
   Determination of actual and fiscal residence according to Dutch and foreign criteria.
3. Application of tax treaty
   Determining which country may levy taxes on each income component.
4. Calculation of tax consequences

• Estimation of conservative assessments;
• Loss or retention of deductions;
• Effect on net income and assets.

International data exchange

Since the introduction of the Common Reporting Standard (CRS), more than 100 countries automatically exchange information about bank balances, investments and income.
In addition, the DAC directives (EU 2011/16) apply within the EU, with which tax authorities share data on:

• bank accounts;
• real estate;
• pension payments;
• cross-border structures (DAC6).

Tax advice is therefore not only a matter of optimization, but also of compliance and transparency within international legislation.

Risks without adequate tax guidance

An unprepared emigration often leads to:

• double taxation (for example, on pensions or property);
• loss of deductions due to incorrect allocation;
• incorrectly imposed conservation assessments;
• recovery of allowances;

An expert advisor prevents this by determining the correct sequence of actions: first legally deregister, then process the tax consequences, and finally achieve international coordination.

Qualifications of a recognized tax advisor

A reliable advisor for international taxation typically has:

• membership of the Register Belastingadviseurs (RB) or Nederlandse Orde van Belastingadviseurs (NOB);
• experience with international tax returns (M and C forms);
• knowledge of treaty law and EU taxation;
• access to foreign tax databases and treaty documentation.

This expertise is crucial for the correct application of treaties and interpretation of complex regulations.

Tax advice in practice: example situations

Role of jeofferte.nl

Through the independent quotation platform jeofferte.nl, emigrants, entrepreneurs and private individuals can easily compare recognized tax advisors who specialize in international taxation and emigration assistance.
These experts offer support with:

• preparing a fiscal emigration check;
• completing the M-form or C-form;
• calculating exit and conservation assessments;
• applying for residence certificates and treaty forms;
• drawing up fiscal strategies for income, pension and assets.

Conclusion

Tax advice is of paramount importance when emigrating.
The rules for tax liability, deductions and international allocation of taxation rights are complex and differ per country.
An expert advisor ensures the correct application of tax treaties, prevents double taxation and protects financial interests when moving to abroad.
With professional guidance, the tax transition runs smoothly, transparently and fully in accordance with Dutch and international regulations.