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.