What do I need to declare when leaving the Netherlands for tax purposes?

When you leave the Netherlands, you must deregister from your municipality (gemeente), which updates the BRP and triggers a partial-year tax obligation. You file an M-form (migratieaangifte) covering the period you were resident in the year of departure.

For the period you were resident, you file as a normal resident taxpayer on your worldwide income. After departure, only Dutch-source income is taxable in the Netherlands (as a non-resident, buitenlandse belastingplichtige). Dutch rental income, Dutch-sourced business income, and Box 2 stakes in Dutch companies remain taxable after departure.

For Box 3, your Dutch assets are valued on 1 January. If you leave mid-year, no Box 3 tax applies for the period after departure, but Box 3 assets on 1 January are still included in the M-form calculation.

If you used the 30% ruling, the benefit ends when your Dutch employment ends or residency ends. There may be a deemed disposal for Box 2 purposes if you hold a substantial interest in a Dutch company and emigrate, with an exit tax applying to unrealised gains.