FAQ

About Dutch taxation

Q Why are there pages missing in my M-form (‘M-biljet’)?

The M-form consists of 29 sheets, which makes 58 pages in total. Only the pages that carry data are to be filed to the Dutch revenue (‘Belastingdienst’). Blank pages do not need to be filed. Filing software typically will print only the pages that contain information.

Q Which form do I need for filing?

In the year of emigration from or immigration to the Netherlands, you’ll need to file an M-return (‘M-biljet’).

After the year of emigration – when you are a non-resident throughout the whole year – you have to file a C-form (‘C-biljet’).

After the year of immigration to the Netherlands, you’ll file as a Dutch resident. The available forms for Dutch residents are: a P-form (‘P-biljet’), a W-form (‘W-biljet’) if you are a business owner or a self-employed tradesperson or professional.

In the year a taxpayer deceases an F-form has to be filed.

Q How does a corporation files a tax return in the Netherlands?

Incorporated businesses in the Netherlands have to file a corporate income tax return. It is called ‘vennootschapsbelasting’ or ‘vpb’. This form has to be e-filed.

 

About Canadian incorporation

Q I’ve heard that it takes two persons to set up a corporation. Is that true?

No. Any sole proprietor can incorporate his or her business without having a second person involved.

Q Do I need an accountant to audit and sign of my books when I have incorporated my business? 

No. There is no legal requirement to have an accountant audit the books of a privately owned corporation. You can hire an accountant to do your bookkeeping and file your corporation’s tax return if you want, of course.