Emigrating from the Netherlands: Tax Obligations You Need to Know

What Happens to Your Taxes When You Leave?

Emigrating from the Netherlands ends your domestic tax residency. From your departure date you become a non-resident taxpayer (buitenlands belastingplichtig). For the year you leave, you must file a special return called the M-form (migration return). This covers Dutch-source income earned before your departure plus certain ongoing Dutch income sources.

Conservatory Assessment: Pension and Annuity

The Belastingdienst issues a conservatory assessment (conserverende aanslag) on the value of your accrued pension and annuity entitlements. This prevents you from building up tax-advantaged pension in the Netherlands and then drawing it tax-free abroad. Payment is deferred for 10 years. If you take regular pension payments during that period, the assessment is reduced or cancelled. Early withdrawal or moving to a non-treaty country triggers immediate collection.

Substantial Interest: Directors and Shareholders

If you hold 5% or more of shares in a Dutch BV (aanmerkelijk belang), emigration triggers a deemed disposal. The unrealised gain is taxed in box 2 at 26.9% (2025 rate). A conservatory assessment with 10-year deferral applies. The order of transactions, paying dividends before or after departure, transferring shares, can make a difference of tens of thousands of euros.

Deregistration

You must deregister from the Personal Records Database (BRP) at your municipality within 5 days before or after emigration. Also inform the Belastingdienst. Keep your DigiD active, it remains valid for 3 years after deregistration and is needed to file your M-form online.

Dutch Income After Emigration

Certain Dutch-source income remains taxable even after you move abroad:

• Dutch real estate, deemed rental value or box 3 asset.
• Profit from a Dutch business.
• Wages from Dutch employment (partially, depending on the treaty).
• Substantial interest in a Dutch BV.

Tax Treaties

The Netherlands has tax treaties with over 90 countries to prevent double taxation. Each treaty allocates taxing rights by income type. Some treaties limit the conservatory assessment or include specific emigration provisions. Always seek professional advice on the treaty with your destination country before you leave.

Get Expert Guidance

Emigration is fiscally complex. A wrong step can cost thousands. The team at MOJKA Finance assists with M-form filings, conservatory assessments and international tax planning. Schedule a consultation before you move. As your expat accountant in Rotterdam, MOJKA Finance is here to help, contact us for a free consultation.