Tax returns
The correct return depends on your residence and when you moved.
You lived in the Netherlands for the whole year
People who lived in the Netherlands throughout the year usually file the standard Dutch income tax return. If you receive an official invitation, you must meet the deadline stated in the letter.
Belastingdienst – filing an income tax returnYou moved during the year – M return
The M return is for people who lived in the Netherlands for only part of the tax year because they moved into or out of the country.
Official information about the M returnYou live abroad but worked in the Netherlands
A non-resident tax return, a C form and an income statement from your country of residence may be required. The 90% rule must be assessed individually.
Belastingdienst – non-resident taxpayers