Moving from the Netherlands
Moving from the Netherlands to Portugal: the tax checklist
What to close in the Netherlands, what to open in Portugal, and how to get the year you move right.
In short
Moving from the Netherlands to Portugal means closing your tax residence there and opening it here, ideally on the same date. Portugal and the Netherlands have a double tax treaty, so income is not taxed twice, but the timing and paperwork on both sides decide how smoothly the first year goes.
On the Dutch side
| Step | What to know |
|---|---|
| Deregister from your municipality (BRP) | Do it when you leave. The date you register as emigrated is the date the Dutch tax office will work from. |
| File the Dutch M-form for the year you move | The migration-year return covers the part of the year you were Dutch resident. |
| Health insurance | Dutch basic health insurance normally ends when you stop living or working in the Netherlands. Plan cover from your arrival in Portugal. |
| Pension and savings | Check how Dutch pension payments and any substantial-interest shareholding (aanmerkelijk belang) are treated after you leave before you sell or withdraw. |
On the Portuguese side
- Get a NIF before or as soon as you arrive. See the NIF guide.
- Move your tax address to Portugal. From that date you are taxed as a resident on worldwide income.
- Check IFICI if your work qualifies, and apply by 15 January of the following year. See the IFICI guide.
- Register your activity before your first invoice, as a freelancer or through your own Lda.
- File your first IRS return between April and June of the following year. See your first IRS return.
The year you move
Most problems come from the two countries using different dates. Make the date you leave the Netherlands, the date your Portuguese tax address changes and the date you start work in Portugal match as closely as you can, and keep proof of each.
Frequently asked questions
Do I pay tax in both the Netherlands and Portugal in the year I move?
Each country taxes you for the part of the year you were resident there. Portugal splits the year from the day you become resident, and the Netherlands uses the M-form for the migration year. The double tax treaty between the two countries prevents the same income being taxed twice.
Can I keep working for a Dutch client from Portugal?
Yes. As a Portuguese resident freelancer you invoice the Dutch client, usually without Portuguese VAT if it is a business (reverse charge), and declare the income in Portugal.
Ask a specialist
Tell us where you are in the move. A Certified Accountant replies within two working days. Questions about visas, housing or insurance go to a vetted partner, only with your OK.