Which Dutch tax return do I file in the year I emigrate to Cyprus?
Short answer
The M return (aangifte M), which covers a year in which you lived in the Netherlands for only part of the time.
In the years after, if you still have Dutch income, such as dividends from a Dutch BV, you file as a non-resident taxpayer whenever the tax due on it is above the Belastingdienst's minimum assessment amount (€57 for 2025), even without an invitation to file.
The protective assessments described in the answers on your BV and your pension are based on the year you emigrate, so prepare the M return with a Dutch tax adviser.
Sources
- Belastingdienst: the M return for a year you lived in the Netherlands part of the time belastingdienst.nl
- Belastingdienst: filing as a non-resident taxpayer belastingdienst.nl
Information, not advice. This answer describes the published rules as they stand on 12 October 2026, checked against the sources listed. Tax and residence rules depend on your own circumstances and change; check your position with a tax adviser qualified in the Netherlands and in Cyprus before you act on it.
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