{"id":3226,"date":"2026-05-07T11:04:00","date_gmt":"2026-05-07T10:04:00","guid":{"rendered":"https:\/\/movewithiris.com\/ongecategoriseerd\/taxes-when-emigrating-what-happens-when-you-leave-the-netherlands\/"},"modified":"2026-07-10T13:32:14","modified_gmt":"2026-07-10T12:32:14","slug":"taxes-when-emigrating-what-happens-when-you-leave-the-netherlands","status":"publish","type":"post","link":"https:\/\/movewithiris.com\/en\/tips\/taxes-when-emigrating-what-happens-when-you-leave-the-netherlands\/","title":{"rendered":"Taxes when emigrating: what happens when you leave the Netherlands?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><p>[vc_row el_class=&#8221;blog_single_page&#8221;][vc_column][vc_column_text css=&#8221;&#8221;]Emigrating is a big step \u2014 and alongside all the practical and emotional aspects, there is also an important financial consideration: tax. Many people think that their tax obligations cease as soon as they leave the Netherlands. In practice, however, the situation is often much more complex. In this blog, we explain what changes in terms of tax when you emigrate and what you need to bear in mind.[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>When are you considered to have officially emigrated for the purposes of the tax authorities?<\/h2>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]For the purposes of the Dutch Tax and Customs Administration, you are considered to have emigrated if you live and work abroad on a permanent basis. This means that your personal and economic ties with the Netherlands have largely been severed.<\/p>\n<p>In this regard, the Tax and Customs Administration takes into account, amongst other things:<\/p>\n<ul>\n<li>Where you live<\/li>\n<li>Where you work<\/li>\n<li>Where your social life takes place<\/li>\n<li>Whether you still own a property in the Netherlands<\/li>\n<\/ul>\n<p>This is also known as your tax residence.[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>What happens to your tax liability?<\/h2>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]After emigrating, you will usually no longer be a resident taxpayer, but will be classified as a non-resident taxpayer. This means that you will pay tax in your new country of residence on your worldwide income and that, in the Netherlands, you will only pay tax on Dutch income. This includes income from employment in the Netherlands, rental income from Dutch property or profits from a business in the Netherlands.[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Tax return in the year of emigration<\/h2>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]In the year you emigrate, you must complete what is known as a form M tax return. This is a special tax return in which you:<\/p>\n<ul>\n<li>Being regarded as a domestic taxpayer for part of the year<\/li>\n<li>And a portion as a non-resident taxpayer<\/li>\n<\/ul>\n<p>This tax return is often more complex than a standard one and may have financial implications, for example in relation to tax credits and tax deductions (such as mortgage interest).[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>What will happen to your property in the Netherlands?<\/h2>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]If you own a property in the Netherlands, there are various scenarios:<\/p>\n<ul>\n<li>You are selling the property \u2192 possible implications for the additional loan scheme<\/li>\n<li>If you retain ownership of the property \u2192 the property may fall under Box 3 (capital assets)<\/li>\n<li>You are letting out the property \u2192 tax on returns or rental income<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Entrepreneurs and emigration<\/h2>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]For business owners, emigration can have additional implications. For example, you may be subject to a final tax assessment (capital gains on the cessation of business). Alternatively, you may be subject to a provisional tax assessment. You will also need to decide where to establish your business for tax purposes. It is important to carefully assess the various options and consequences before emigrating, so that you do not face any unpleasant surprises.[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Avoiding double taxation<\/h2>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]The Netherlands has concluded tax treaties with many countries. These treaties prevent you from paying tax twice on the same income or from any uncertainty arising as to which country is entitled to levy tax. It is important to understand how this works in your specific situation and in relation to the country of destination.[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Why good preparation is important<\/h2>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]Emigration often has greater tax implications than one might initially expect. By preparing thoroughly, you can:<\/p>\n<ul>\n<li>Avoiding unexpected tax consequences<\/li>\n<li>Taking advantage of tax benefits<\/li>\n<li>Optimising your financial situation<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>How Move with IRIS can help you<\/h2>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]At Move with IRIS, we not only guide you through the practical aspects of emigrating, but we also help you understand the financial and tax implications. We work with specialists to ensure that you\u2019re well prepared before you set off \u2014 with no surprises afterwards.[\/vc_column_text][vc_btn title=&#8221;Share&#8221; css=&#8221;&#8221; el_class=&#8221;delen_btn&#8221;][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"templatera_shortcode\"><style type=\"text\/css\" data-type=\"vc_shortcodes-default-css\">.vc_do_btn{margin-bottom:22px;}<\/style><style type=\"text\/css\" data-type=\"vc_shortcodes-custom-css\">.vc_custom_1780402175081{background-image: url(https:\/\/movewithiris.com\/wp-content\/uploads\/img-bg-cta.jpg?id=1047) !important;}<\/style><div data-vc-full-width=\"true\" data-vc-full-width-temp=\"true\" data-vc-full-width-init=\"false\" class=\"row row-fluid begeleiding_section background_custom vc_custom_1780402175081 row-has-fill\"><div class=\"column vc_column_container col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2 style=\"text-align: center;\">\"Move with confidence, Move with IRIS\"<\/h2>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\"><span style=\"color: #ffffff;\">International Relocation &amp; Immigration Services<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<div class=\"vc_empty_space\"   style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><div class=\"vc_btn3-container vc_btn3-center vc_do_btn\" ><a style=\"background-color:#ebebeb; color:#666;\" class=\"vc_general vc_btn3 vc_btn3-size- vc_btn3-shape- vc_btn3-style-btn-primary\" href=\"\/en\/contact\/\" title=\"\">Request an intake interview<\/a><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"Emigrating is a big step \u2014 and alongside all the practical and emotional aspects, there is also an important financial...","protected":false},"author":1,"featured_media":3219,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[79],"tags":[],"class_list":["post-3226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tips"],"acf":[],"_links":{"self":[{"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/posts\/3226","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/comments?post=3226"}],"version-history":[{"count":1,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/posts\/3226\/revisions"}],"predecessor-version":[{"id":3996,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/posts\/3226\/revisions\/3996"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/media\/3219"}],"wp:attachment":[{"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/media?parent=3226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/categories?post=3226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/tags?post=3226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}