M declaration form

If you move to another country from the Netherlands, this usually entails emigration. Emigration has consequences for income tax and the national insurance premiums due. The consequences of emigration and what you must do can be found here.

M form

You cannot file a digital return for the year in which you moved from European Netherlands to Caribbean Netherlands. In this year, you can only file a return using the M return form, which can be requested here.

If you have not received an M form from Belastingdienst Caribisch Nederland and you want to file a return for one or more years between 2013 and 2016, you can request the M form by phone through the Tax Information Line Non-residents.