Netherlands Individual Income Tax Return for a Migration Year (M-biljet, M-form 2025)

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

• status: draft
• verification.method: manual-source-review-v1
• verification.lastVerifiedAt: 2026-07-03

The document was derived directly from the Belastingdienst's own official M-biljet 2025 PDF. The full field-by-field comparison the practice requires against the live, authenticated Mijn Belastingdienst online screens has not been completed (this M-form is one of the few Dutch tax-filing paths still offered as a paper form rather than only online), so this remains draft, not verified.

Why this cycle picked up the Netherlands income tax return

This is the recurring "GovSchema Standard Research" cycle (GOV-836). The prior cycle (GOV-829) added the Netherlands as this catalog's tenth jurisdiction, authoring nl/kvk/sole-proprietorship-registration-eenmanszaak (Business Formation) — but that left NL with only 1 of the 6 focus verticals published. Taxes was independently the only vertical still open across all 9 prior jurisdictions (US/GB/IE/CA/NZ/AU/DE/SG/FR all closed — see spec/proposals/0019-generalize-edition-scheme-calendar-tax-year.md and fr/dgfip/income-tax-return-2042/1.0.0/VERIFICATION.md), so this cycle closes NL x Taxes, bringing Taxes to 10/10 and giving NL its second vertical.

Why the M-form, not the standard resident (P) return

The Belastingdienst's own decision page (belastingdienst.nl, "Hebt u de juiste aangifte?") states plainly:

• A filer who lived in the Netherlands the entire year — and had no business profit — must use the online return through Mijn Belastingdienst, which requires a DigiD-authenticated login. No downloadable paper template exists for that return; ordering a paper P-form requires calling the BelastingTelefoon and waiting up to 2 weeks.
• A filer who lived entirely outside the Netherlands the whole year (with Dutch income/assets) uses a separate online non-resident (C) service, also DigiD-gated.
• A filer who moved into or out of the Netherlands during the year (the scenario this document models) is the one population the Belastingdienst still ships as a directly downloadable, fillable-structure M-biljet PDF — no login required to obtain the template.

Consistent with this registry's established practice of preferring a directly downloadable official source over reconstructing a login-gated online flow from guidance prose (e.g. de/auswaertiges-amt/national-visa-application/1.0.0/VERIFICATION.md), the M-form was chosen as the authoritative starting point for NL's individual income tax return, rather than guessing at the Mijn Belastingdienst screens.

Sources examined

• Document (id, version): nl/belastingdienst/individual-income-tax-return-m-form / 1.0.0
• Spec version: GovSchema 0.3.0
• Authority: Belastingdienst (Netherlands Tax Administration).
• Primary source (field-by-field detail): https://odb.belastingdienst.nl/wp-content/uploads/2026/01/M-biljet-2025_90-versie.pdf, the official M-biljet 2025 ("Aangifte Inkomstenbelasting, Premie volksverzekeringen, Inkomensafhankelijke bijdrage Zvw 2025"), versie 0.7 — 24 september 2025, fetched directly with no access block (HTTP 200), linked from the Belastingdienst's own https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/programmas_en_formulieren/aanvragen-m-formulier-2025 landing page.
• Secondary source (channel/eligibility decision): https://www.belastingdienst.nl/wps/wcm/connect/nl/belastingaangifte/content/hoe-aangifte-inkomstenbelasting-doen ("Aangifte inkomstenbelasting doen: online, met de app of op papier"), confirming the M/P/C channel split described above.
• Retrieved / reviewed: 2026-07-03.
• Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

PDF shape: text-layer extraction, numbered questions anchor every field

The M-biljet PDF is 76 pages (a cover/instructions section, 36 numbered "aangiftebladen" carrying the return's own questions 1 through at least 69, and a jaarstukken/annual-accounts booklet for entrepreneurs). It has no /AcroForm interactive layer (a printed form with an embedded text layer, not a fillable PDF); all pages were read with pdfjs-dist's getTextContent(). Every field in this document is sourced to the form's own numbered question (e.g. 5a, 10c, 1j), read directly off the extracted text, not guessed or inferred.

What was confirmed against the source

| Source element | Field(s) | |---|---| | Voorblad — persoonlijke gegevens, telefoonnummer, rekeningnummer, beconnummer, ondertekening | initialsAndName through taxConsultantBeconNumber, declarationDate | | Question 1a-1d — emigratie-/immigratiedatum, buitenlandse periode, nationaliteit | emigrationDate, immigrationDate, foreignPeriodCountryCode, foreignPeriodFrom, foreignPeriodTo, nationalityCountryCode | | Question 1e-1j — verzekeringsplicht en kwalificerend buitenlands belastingplichtige flowchart | compulsorilyInsuredInNL2025 through qualifyingNonResidentTaxpayer | | Question 2, 2a-2c — fiscale partner (heel jaar / binnenlandse periode) | hadSpouseOrCohabitant2025, fiscalPartnerAllYear2025, fiscalPartnerDomesticPeriodOnly | | Question 3a-3d — fiscale partner gegevens | partnerInitialsAndName through divorceOrSeparationRequestDate, and the voorblad's partner-signature line as fiscalPartnerHasSigned | | Question 4a-4b — periode belastingplicht | domesticPeriodMonths | | Question 5a-5f — loon en ziektewetuitkeringen uit Nederland | hadDutchEmploymentIncome through tipsForeignPeriod | | Question 6a-6f — AOW, pensioen, lijfrente en andere uitkeringen uit Nederland | hadDutchPensionIncome through annuitySurrenderForeignPeriod | | Question 7a-7b — vrijgestelde inkomsten internationale organisatie | hadExemptInternationalOrgIncome through exemptPensionAmount | | Question 8a — loon buiten Nederland | hadForeignEmploymentIncome, foreignEmployerNameAndAddress, foreignWageAmount | | Question 9a — pensioen en uitkeringen buiten Nederland | hadForeignPensionIncome, foreignBenefitProviderNameAndAddress, foreignPensionAmount | | Question 10a-10e — reisaftrek openbaar vervoer | hadPublicTransportCommute through commutingDeductionForeignPeriod | | Question 11a-11f — inkomsten uit overig werk | hadOtherWorkIncome through otherWorkWithheldTax |

What is NOT independently confirmed (out of scope), and sourcing caveats

• Everything from question 12 onward is out of scope. Question 12 (result from making assets available to a fiscal partner/minor children/a company with a substantial interest) and question 13 (value of business-related assets) are the boundary into a much larger sub-schedule: questions 14-23 (business profit / self-employment, requiring the separate jaarstukken/annual-accounts booklet), box 2 substantial-interest income, and questions 51-69+ (box 3 savings-and-investments income — extensively redesigned for the 2025 tax year's "werkelijk rendement" actual-yield reform following the Dutch Supreme Court's box 3 rulings, including per-property WOZ-value computations and a foreign-tax-credit computation). Each is a distinct, self-contained sub-schedule at least as large as the 55 fields modelled here; the same main-form/schedule split already established for us/irs/individual-income-tax-return-1040 (Schedules out of scope) and fr/dgfip/income-tax-return-2042 (annex forms out of scope).
• Multi-country foreign periods are simplified to one country. Question 1c's own instructions allow listing more than one country/period if a filer lived in several countries during 2025; this document models foreignPeriodCountryCode/foreignPeriodFrom/foreignPeriodTo as a single slot, the same kind of fixed-slot simplification as fr/dgfip/income-tax-return-2042's two-declarant-column precedent.
• Question 1j's country-specific flowchart is simplified to two outcome booleans. The source form's own flowchart branches separately for Suriname/Aruba residents, Belgium residents (with a further split on which partner had Dutch-taxed income), and EU/EEA/Switzerland/Bonaire/ Saba/Sint Eustatius residents (subject to the qualifying-non-resident- taxpayer conditions) — each combination changes what a filer must report for the domestic period. hadDutchIncomeOrAssetsDuringForeignPeriod and qualifyingNonResidentTaxpayer capture the flowchart's outcome rather than every branch; the field description directs a filer to the source toelichting for the country-by-country detail, the same technique used for the DE Auswärtiges Amt visa schema's simplified eligibility gates.
• Single-employer/single-provider simplification. Questions 5a, 6a, 8a, and 9a all read "werkgever(s)"/"uitkeringsinstantie(s)" (plural) on the source form, meaning a filer with more than one Dutch employer, Dutch benefit payer, foreign employer, or foreign benefit payer repeats the same question per source. This document models one primary slot per question, consistent with the FR/DE precedent of a fixed slot count rather than an open-ended array.
• Question 6d's cross-reference to question 94 is not modelled. The source form itself notes that an annuity surrender amount must also be entered at question 94 (in the personal-deductions section, itself out of scope) — flagged here rather than silently dropped.
• No live Mijn Belastingdienst walkthrough. Creating a real, identity-verified DigiD account is not available in this environment, so the practice's live-screen comparison step (as opposed to the paper form the online service is also built from, per the Belastingdienst's own channel-equivalence framing) has not been completed.

Mock-data test run

Per the issue's phase-4 instruction to test-run the schema with valid mock data, two representative scenarios were authored and checked field-by-field against every type/required/requiredWhen/visibleWhen/validation constraint in schema.json, using a one-off Node condition evaluator (not committed to the repo) implementing the same equals/notEquals/in/ greaterThan/all/any/not grammar as GSP-0013's condition schema.

Scenario 1 — emigrant, fiscal partner all year, Dutch employment income (conformance/.../application-packet-emigrant.json, 51/80 fields populated): J. de Vries emigrated from the Netherlands to Germany on 1 July 2025, had a fiscal partner for all of 2025, Dutch employment income and a public-transport commuting deduction during the domestic period, and no Dutch income or assets during the foreign period (so the qualifyingNonResidentTaxpayer gate correctly does not apply).

Scenario 2 — immigrant, single, foreign employment/pension income (conformance/.../application-packet-immigrant.json, 47/80 fields populated): A. Okafor immigrated to the Netherlands from Germany on 1 April 2025, has no fiscal partner, had Dutch employment income after moving, and had foreign (German) employment and pension income plus other-work income during the domestic period, with hadDutchIncomeOrAssetsDuringForeignPeriod and qualifyingNonResidentTaxpayer both true.

Both runs:

`` PASS — mock data satisfies every type/required/requiredWhen/visibleWhen/validation constraint in nl/belastingdienst/individual-income-tax-return-m-form v1.0.0. PASS — mock data satisfies every type/required/requiredWhen/visibleWhen/validation constraint in nl/belastingdienst/individual-income-tax-return-m-form v1.0.0. ``

Negative control: the evaluator was also run against a deliberately broken copy of scenario 1 (a required field removed, a required-when partner-signature field removed, and a malformed 5-digit BSN in place of the required 9-digit pattern). It correctly failed with all three defects reported:

`` FAIL — 3 issue(s): - PATTERN fail: burgerservicenummer='12345' !~ ^[0-9]{9}$ - MISSING required field: fiscalPartnerHasSigned - MISSING required field: employerName ``

This confirms the two passing scenarios are a meaningful test, not a vacuously permissive evaluator. No schema defects were found during this test run (unlike fr/dgfip/income-tax-return-2042's GOV-763 cycle, which caught two real notEquals-vs-greaterThan gating bugs before commit).

Both registry validators were run against the schema document itself and pass:

``` $ node tools/validate.mjs registry/nl/belastingdienst/individual-income-tax-return-m-form/1.0.0/schema.json ok registry/nl/belastingdienst/individual-income-tax-return-m-form/1.0.0/schema.json

$ node tools/validate-ajv.mjs registry/nl/belastingdienst/individual-income-tax-return-m-form/1.0.0/schema.json ok registry/nl/belastingdienst/individual-income-tax-return-m-form/1.0.0/schema.json [v0.3] ```

Why most fields here are optional

Unlike the pre-filled-return shape of de/finanzamt/income-tax-return-elster or fr/dgfip/income-tax-return-2042, the M-form is a from-scratch paper declaration — but most of its income categories (Dutch pension, exempt international-organisation income, foreign employment/pension income, commuting deduction, other-work income) still only apply to a subset of filers. required: true is reserved for identity/cover-sheet fields every filer supplies, the residency/period fields the domestic/foreign split depends on, and the eligibility-gate booleans (fieldRole: eligibility) that determine which downstream question block applies.

Time-versioning and the edition axis (flagged spec gap)

The M-biljet is genuinely time-versioned — its own printed edition ("M 2025", "Versie 0.7 - 24 september 2025") pins it to tax year 2025, the same shape as every other tax-return schema in this registry. Spec v0.3's edition.scheme enum remains closed to us-tax-year / gb-tax-year / award-year (SPEC.md §5.7) — the Netherlands' calendar-year aangifte fits neither existing scheme without the same misleading-scheme-name problem GSP-0019 already flagged. This is the eighth reference schema to hit this exact gap, after IE Form 11S, NZ IR3, CA T1, AU myTax, SG Form B1, DE ELSTER, and FR form n°2042 — published at the plain, non-edition registry path (registry/nl/belastingdienst/individual-income-tax-return-m-form/1.0.0/schema.json) as a workaround, consistent with all seven prior cases. See spec/proposals/0019-generalize-edition-scheme-calendar-tax-year.md.

Scope and jurisdiction notes

• Conditional requiredness/visibility is expressed with requiredWhen/ visibleWhen (GSP-0013), targeting spec v0.3.
• compulsorilyInsuredInNL2025, hadDutchIncomeOrAssetsDuringForeignPeriod, qualifyingNonResidentTaxpayer, and the six had*Income gates all use fieldRole: eligibility in the presentational sense established elsewhere in this registry (GSP-0014 §2) — each changes which downstream fields apply, not a pass/fail eligibility determination for the process itself.
• Country codes (foreignPeriodCountryCode, nationalityCountryCode, countryOfResidenceCode, partnerCountryOfResidenceCode) are modelled as a 3-letter pattern per the source form's own instruction ("Een landcode bestaat altijd uit 3 letters"), not an enum, since the form does not print a closed country-code list.

Path to a verified claim (next step)

To advance to status: verified, a reviewer applies manual-source-review-v1 Procedure step 2 against the live, authenticated Mijn Belastingdienst "M-aangifte" online screens (an identity-verified DigiD account), confirms the exact online-screen grouping of the questions modelled here, and records the outcome here — shipping a new schema version if discrepancies are found (VERSIONING.md §3, immutability).

Re-verification

Per the practice's Cadence, nextReviewBy is set to 2027-01-01 (6 months), and in any case before the 2026 M-biljet edition is published, since the source content itself changes annually.