What types of tax forms are there?

There are different types of tax forms:

• P-form: tax form for private individuals (resident tax payers):
• O-form: tax form for self-employed entrepreneurs and freelancers
• F-form: tax form for deceased taxpayers
• C-form: tax form for non-resident taxpayers with Dutch taxable source income
• M-form: tax form for the year of migration

P-form

This is the regular Income tax form for resident taxpayers who lived in the Netherlands for the entire fiscal year. In general, most people need to file this type of form. The form is intended for individuals and includes questions about income, deductions, assets and tax credits.

O-form

This form is for self-employed entrepreneurs (not being a shareholder of B.V. or Ltd) and people who received income from other business activities. The other questions are similar to the P-form for resident taxpayers.

F-form

When a taxpayer deceased, this form should be completed by the relatives of the deceased person. The income tax position of the deceased person must be completed in the year of death. All assets, debts and any income will pass on to the relatives of the deceased person.

C-form

The C-form is a tax form for non-resident taxpayers who live abroad and have Dutch taxable source income. This could be e.g. Dutch income from employment or real estate situated in the Netherlands.

M-form with emigration / immigration

When you move abroad or when you move to the Netherlands from abroad you will have to file a so-called M-form (migration form). This form needs to be filed after the fiscal year in which you moved.
The form can be used for taxpayers who emigrated or immigrated during the fiscal year.

The form contains a part for the resident period and a part for the foreign period in which only Dutch taxable source income should be declared. When you de-register yourself with the Local Dutch municipality and inform the authorities of your address abroad, the M-form will automatically be send to your address by the Dutch tax authorities. When you do not receive the M-form automatically, you can apply for the M-form with the Dutch tax office.

Preliminary assessment or refund

When you expect a certain amount of taxes to pay or expect a tax refund concerning a current tax year you can apply for a preliminary income tax assessment. With this assessment you can pay or receive the income tax in monthly installments during the year. The most common deduction for preliminary refunds is the tax refund due to the mortgage interest payments on your primary residence.

Please note, this is not a specific type of form, but can be requested for all Dutch tax forms.