We are experts in the field of Dutch income tax return filing in cross border situations, so yes we can assist with filing of a tax return for part year residents of the Netherlands (migration year tax return / M-biljet). We listed a couple of possible relevant items for a part year resident tax return:

Expected result often a tax refund
If you moved to the Netherlands or out of the Netherlands in a certain year and you were employed (on Dutch payroll) filing an income tax return leads in most situations to a tax refund, because the payroll tax withholdings in a part year resident situation often exceed your income tax liability. If no tax was payroll wage tax was withheld and paid up front by an employer, this obviously does not apply.

Residency in the Netherlands
Dutch residency starts / ends at the moment of physically moving out of the Netherlands. From the moment that you move into the Netherlands, you are taxable on your worldwide income. If you move out of the Netherlands, you are taxable on your worldwide income until the day thay you leave the Netherlands. Note that residency is determined on the basis of facts and circumstances. More information can be found here.

Fiscal partnership
In situations where you live in the Netherlands only part of the year, you can only be taxed as fiscal partners in the period of Dutch residency in case the conditions are met and if you and your partner had the same period of residency. If you move on different dates, you are taxed as two separate individuals. Again residency is based on facts and circumstances, so in some situations if one travels a few days before, to have housing, furniture etc. arranged, it may still be possible to consider same date migration. 

Dutch income received after departure
Income related to work that you performed physically in the Netherlands, while being a resident, which is paid out after leaving is considered as Dutch source income, which is taxable in the Netherlands. 

Non Dutch income from work prior to start of residency in the Netherlands
The other way around, it is possible that you receive a payment regarding work performed in another country. In that situation, the income is added to your income in the Netherlands and a double taxation relief is applied. Due to the method of double taxation relief calculation, you may have a tax disadvantage. Double tax relief is calculated on basis of the average income tax rate that applies to you, where an additional payment will lead to additional tax liability at high rate (on top of your Dutch income). Preferably all wage payments (incl bonus shares etc) are settled before moving to the Netherlands.


If income is partially related to work performed in the Netherlands and partly to work performed in other countries. In that situation, an allocation of income may be required.

Feel free to contact us in case you have any questions.