What information do I have to reveal in the form?
On the one hand, the M-form is about your (money) situation while you were registered in the Netherlands. On the other hand, the Dutch tax authority requires some information about your (money) situation before you lived in the Netherlands. Therefore, most sections contain questions where you need to provide information on your income and assets during the Dutch period – the period you were registered in the Netherlands and lived here – and your situation before. The questions about your Dutch period are way more extended, though.
In a nutshell, the M-form contains questions about your income, benefits or assets:
- IN the Netherlands during your Dutch period;
- OUTSIDE of the Netherlands during your Dutch period;
- Received income from a Dutch employer while you were registered abroad;
- And non-dutch income you received while you were registered abroad.
As the tax situation is different for everyone (probably only two of the conditions mentioned above apply to you!), the document has a lot of pages (55, to be precise). However, luckily not all pages need to be filled in by everyone. Which pages you have to fill in depends on your specific tax situation. For that matter, the questions in the M-form fall into three so-called boxes:
- Box 1 is about your income from work and home. Amongst others, it includes profit from a business, wages, benefits, pensions, income from other work, income from being a homeowner or receiving partner maintenance.
- Box 2 is about benefits from a substantial interest.
- Box 3 is about your benefits from savings and investments. This box includes all assets and debts unrelated to income in box 1. The business bank account of an entrepreneur, for example, is indicated in box 1 and is, therefore, not a box 3 asset. A private holiday home, however, is a box 3 property.
In the comeandstay M-form Manual, we tell you exactly which pages you must to fill in for your tax situation.