Only for the calendar year in which you immigrated to or emigrated from the Netherlands. For years you were a resident the whole year, you file the regular return.
Yes, for recent tax years you can file it yourself online via Mijn Belastingdienst with your DigiD, in Dutch; for 2022 or earlier that is only possible on paper, so check belastingdienst.nl for which years can be done online. Or you can have Taxmo file it for you directly through Digipoort from €129 incl. VAT.
If you immigrated to or emigrated from the Netherlands during the year, you file an M-form (M-aangifte) for that migration year instead of the regular return. Because wage tax is withheld as if you worked the full year, a part-year stay very often produces a refund. Taxmo now files the M-form for you: a guided wizard in nine languages, every box explained, checked against the rules of the Belastingdienst before you pay, then sent directly through Digipoort. €129 incl. VAT, fiscal partner included, or €159 incl. VAT with box 2, box 3 or business profit.
The M-form covers only the year you arrived in or left the Netherlands. It splits the year into a resident and a non-resident period, each with its own rules: your worldwide income counts while you lived here, only Dutch income while you lived abroad. For full-year resident years you file the regular return, which Taxmo files too.
Your employer withheld wage tax using annual tables, as if you earned that salary all year. If you only worked part of the year in the Netherlands, the withholding is usually too high, and tax credits are recalculated for your resident period. Refunds of several hundred to a few thousand euros are common for mid-year arrivals and departures.
You answer a few screening questions first, so you know straight away whether your situation can be filed online. The wizard then takes you through your move, your Dutch insurance, your income from the Netherlands and from abroad, your own home, deductions, relief from double taxation and the pension claims an emigrant must report. Every question has its own explanation. Before you pay, the return is checked against the rules the Belastingdienst applies; you pay only when it is ready to file, and Taxmo sends it directly to the Belastingdienst.
The M-form on Taxmo is for anyone who moved to or from the Netherlands once in the year, with income from employment, benefits, pensions, other work and an own home, also when they lived in more than one country abroad, with a fiscal partner (Standard) or Plus (€159 incl. VAT) adds aanmerkelijk belang (box 2), savings and investments (box 3) and business profit (Plus). Not yet supported: your partner's own residence in Belgium, Suriname or Aruba with Dutch-taxed income, or their qualifying foreign taxpayer statement, moving to and from the Netherlands in the same year (the paper M-biljet covers that) and green investments combined with a period not insured for the Zvw, or box 3 assets already taxed abroad while you lived in the Netherlands. The screening questions tell you before anything else; nothing is charged for a situation that cannot be filed.
Advisers file the M-form for you, at a higher price: The TaxSavers from €325 (€425 for a couple), ExpatTaxCare from €170 (€200 with box 3), and Blue Umbrella within its €149 standard fee, all including VAT as published on their own websites on 2 October 2026. They are services where a person prepares your return, which is worth it for a complex situation. Taxmo is software you fill in yourself: €129 incl. VAT, with the rules applied for you.