Are you planning to say goodbye to the Netherlands and curious about the tax obligations that come with it? Ceasing tax residency in the Netherlands involves a few crucial steps that need to be meticulously followed. Here's a comprehensive guide to help you navigate the process smoothly.
Step 1: Deregister from the Municipality
The first step to cease your tax residency is to deregister from your local municipality (gemeente). This can typically be done in person or online. You need to inform the municipality of your move and provide them with your new address abroad. Failure to deregister may result in continued tax obligations as a resident.
Step 2: Inform the Dutch Tax Authorities (Belastingdienst)
After deregistering from the municipality, you must inform the Dutch Tax Authorities of your departure. This can be done by filling out the M-form (Migration form), which is a special income tax return for people who emigrate from the Netherlands. You need to provide details of your departure date and your new address abroad.
Step 3: Settle Any Outstanding Taxes
Ensure that all your taxes are settled before you leave. This includes income tax, property tax, and any other applicable taxes. The Dutch Tax Authorities will review your M-form and assess if there are any outstanding taxes that need to be paid. It is crucial to clear all dues to avoid any legal complications.
Step 4: Close Dutch Bank Accounts and Cancel Subscriptions
Close any Dutch bank accounts you may have and cancel any local subscriptions or memberships. This prevents any further financial obligations or transactions that may inadvertently trigger tax liabilities. Notify your bank and service providers of your departure to ensure all accounts are properly closed.
Step 5: Verify Non-Residency Status
After completing the above steps, verify your non-residency status with the Dutch Tax Authorities. This can be done by requesting a tax residency certificate, which confirms that you are no longer a tax resident of the Netherlands. This certificate may be required by tax authorities in your new country of residence.
Legal References
- Wet inkomstenbelasting 2001 (Income Tax Act 2001)
- Algemene wet inzake rijksbelastingen (General Tax Act)
- Burgerlijk Wetboek (Civil Code)
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