Before you go
- Deregister at your municipality, up to five days before you leave. This ends your Dutch residence for tax.
- Stop your benefits (toeslagen) from your departure date to avoid repayments.
- End your Dutch health insurance once you are no longer insured under the Dutch system.
- Ask your employer for your final payslip and annual statement (jaaropgaaf).
Your last tax return
For the year you leave you usually file an M-form, which covers the period you lived here and any Dutch income after you left. It is due by 1 July of the following year. The M-form estimator gives an idea of the result.
What follows you
- 30% ruling
- Ends at the end of the month after the month you stop working here.
- Box 3
- Once you are non-resident, only Dutch real estate stays taxable in the Netherlands.
- A home you keep and rent out
- Taxed in Box 3 as a non-resident; your own-home mortgage deduction stops (with limited exceptions).
- Pension and AOW
- Paid abroad; the treaty decides where they are taxed.
- Gift and inheritance tax
- Dutch nationals remain subject to Dutch gift and inheritance tax for 10 years after leaving.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
Ready to run your own numbers?
M-form estimator