Leaving the Netherlands - Exit Strategy
Whether temporary or permanent, here's how to properly exit while protecting your interests.
Back to Home | Permanent Residency
- Leaving for less than 8 months with intent to return
- Generally don't need to deregister
- Keep Dutch address, insurance, and registrations active
- Inform IND if you'll be away more than 6 months (visa risk)
- Leaving Netherlands with no intent to return to live
- Full deregistration process required
- Close out Dutch affairs properly
- Want to maintain residence rights
- Consider permanent residency first
- More complex planning needed
- When: Must deregister within 5 days of leaving
- How: Online via DigiD or in person at municipality
- Documents: ID, new address abroad (if known)
- Result: Removed from BRP (population register)
Options:
- Close business: Deregister your business entirely
- Maintain registration: Can keep Dutch business registered but must have Dutch address
- Convert to BV: BV can continue without your physical presence
Process: Online or in person at KvK office
- Required to have insurance while BRP registered
- Cancel on departure date (not before!)
- Provide proof of departure or new coverage
- May get refund for prepaid premiums
- Some Dutch banks require Dutch address
- May need to close accounts or convert to non-resident status
- Keep account open for any final payments/refunds if possible
- Bunq may allow non-resident accounts
- File partial-year tax return (M-form for migrants)
- Taxed on Dutch income for portion of year you were resident
- Deadline: Same as normal tax deadline (May 1 of following year)
- Consider hiring tax advisor for M-form (it's complex)
- Based on January 1 reference date
- If you leave in March, still owe full year Box 3 on January 1 assets
- Plan departure timing accordingly if significant wealth
- FEIE: Can still claim foreign earned income exclusion for partial year abroad
- Physical presence test: Need 330 days in 12-month period for full exclusion
- Moving expenses: No longer deductible (as of 2018 tax reform)
- Continue FBAR: Still required for year of departure if you had foreign accounts
- May affect which country taxes certain income in departure year
- Pension/retirement account treatment may change
- Consult cross-border tax specialist
Maintaining Options to Return
If you've been in NL for 5+ years:
- Apply for permanent residency before leaving
- PR is harder to lose than temporary residence
- Can be away longer without losing status
- Better protection for eventual return
- DAFT permit: Away 6+ consecutive months may affect renewal
- Permanent residency: Can lose PR if away for 12+ consecutive months
- EU long-term resident: Different rules, generally more generous
If you deregister and later want to return:
- Must reapply for DAFT (or other visa)
- Previous time doesn't count toward permanent residency
- Start fresh with requirements and timeline
- Consider whether Dutch citizenship is worth pursuing first
- Zorgtoeslag refund: Apply for any owed healthcare allowance
- Deposit refunds: Rental deposit, utility deposits
- Tax refunds: File returns promptly to get any refunds
- Dutch pension (if any): Arrange for eventual payout or transfer
- Outstanding debts: Dutch debts don't disappear when you leave
- Tax obligations: Still responsible for Dutch taxes on Dutch-source income
- Business obligations: If business remains registered, must comply with Dutch law
- ☐ Cancel or transfer utilities (gas, electric, water)
- ☐ Cancel internet/phone contracts (watch termination fees)
- ☐ Cancel gym, subscriptions, memberships
- ☐ Forward mail (PostNL allows temporary forwarding)
- ☐ Return OV-chipkaart for deposit refund (if anonymous)
- ☐ Return library cards
- ☐ Transfer or close Dutch phone number
- ☐ Get copies of Dutch medical records from huisarts
- ☐ Collect any owed wages/payments
- ☐ Get final statements from all accounts
Keep copies of these FOREVER:
- All residence permits (copies)
- Tax returns and assessments
- BSN number record
- KvK registration history
- Proof of residence duration
- Health insurance history
- Employment/business records
You may need these for future visa applications, tax audits, or pension claims.
Leave properly and keep your options open. Poor exit planning can create problems years later.