March 20th, 2026
The Dutch tax authorities (the ‘Belastingdienst’) recently published a notification regarding the filing of the 2025 Dutch personal income tax returns. This notification is relevant for individuals who moved to or from the Netherlands in 2025. These individuals need to submit a special type of tax return (M-form).
In the notification, the Dutch tax authorities have informed the public that these tax forms have been delayed and that the filing of these forms can only start as of 1 May 2026. We anticipate that the software needed to submit these forms will become available shortly after that date (early May 2026).
The statutory filing deadline for the 2025 Dutch personal income tax return is 1 May 2026. For tax payers who need to file an M-form, this filing due date is automatically extended to 1 July 2026.
For some tax payers, this delay may have an impact on their tax filings abroad. For instance, US tax payers often require their 2025 NL income tax liability in order to claim a tax credit in their US income tax return, which in some cases may need to filed as soon as 15 April 2026. We recommend that you discuss this with your US tax advisor.
If an estimate of your 2025 Dutch income tax liability is needed, please let us know so that we can discuss what can be done.
If you have any questions, please do not hesitate to reach out to us.
