Report it before you leave
- Healthcare allowance and housing allowance
- Childcare allowance and child budget
- Dutch health insurance (Zvw)
- Most UWV benefits outside the EU
Tax
Your tax in the year you leave
1
Stop payments
End your provisional assessment straight away.
2
File the M form
For the year you leave you file the M form – it covers your time as a resident.
3
Protective assessment
With a pension, annuity or substantial interest you may get one – often you never pay it.
4
Tax treaties
A treaty prevents double tax – but you may need to file in both countries.
Allowances and benefits
What stops – and what can continue
Check your situation
- Child benefit – in EU and treaty countries
- Your built-up AOW pension
- Disability benefit (WIA) – in treaty countries
- Company pension
Report your departure to the Benefits Office and the SVB – repaying allowances afterwards is far more difficult.
State pension (AOW)
Keep building your pension
2% per year
You build 2% of the full AOW for every year you are insured – it stops when you leave.
Voluntary insurance
Apply to the SVB within 1 year after you leave to keep building AOW and Anw.
Conditions
You were insured for the full year before you left and have not reached AOW age.
Apply for Anw straight away – if something happens before you apply, your partner and children cannot claim it.
Property and assets
Your Dutch house and savings
Selling or renting
Selling or renting out your home affects your tax – and is a warning sign for the IND.
Box 3 abroad
As a non-resident you are taxed in Box 3 only on certain Dutch assets, such as property.
Holiday home
A Dutch holiday home stays taxable after you leave.
FAQ
Questions about tax and benefits
Can I file the M form online?
Usually not – the M form is filed on paper or with special software. Your DigiD is still needed for refunds.
Do I get my tax back?
Often yes – any refund for the year you leave is paid the following year.
Is my AOW paid abroad?
In EU, EEA and Swiss countries yes. Elsewhere it depends on a treaty with that country.
Do I keep my healthcare allowance?
No. Healthcare allowance ends when your Dutch health insurance ends.
Related routes
Staying, coming back or moving on
Stay
Permanent residence
Five years in? A permanent permit or EU long-term resident status travels better.
eu-permanent.nl Open website CitizenshipDutch citizenship
Naturalisation or the option procedure – and keeping your Dutch passport.
dutch-citizenship.nl Open website FamilyPartner visa
Coming back with a partner from abroad? The partner route explained.
partner-visa.nl Open website EU lawThe EU route
Lived with your family in another EU country? EU law may bring you back together.
yari-immigration.nl/eu-law-eu-route.html Open websiteInformation valid for 2026, based on ind.nl, government.nl, netherlandsworldwide.nl, belastingdienst.nl, svb.nl and cbs.nl. Rules can change – always check the latest information with us or on the official websites.