Belastingdienst

Address: POSTBUS 2865,

6401 DJ, Heerland

Constantin Suiu

Els Van Roodenlaan 7

2104 TX, Heemstede

The Netherlands

To whom it may concern:

 By means of introduction, my name is Constantin Suiu (BSN: 284474800), and I have been
living in the Netherlands for the past four years together with my wife Mihaela Suiu (BSN:
381213481). We are considering relocating back to our home country, Moldavie (non-EU
member state), together with my family in the second half of 2022.

Given the above, we would appreciate if we can receive a formal response (by post) to our following
questions in relation to our emigration:

- Sale of property – during our stay in the Netherlands we have purchased a property and
have used it as our primary residence. We are intending to sell it before our emigration. Can
you please advise if we are expected to pay any capital gains tax on sale of our property
taking into consideration that we are emigrating in the same year and do not expect to have
the money on our bank account at year end.

- Belastingdienst confirmation – upon emigration we would like to receive a formal

confirmation (by post) from Belastingdienst confirming that my wife and I do not have any
outstanding tax liabilities towards the tax authorities in the Netherlands; as such, we have
the following two questions:
o How can this be arranged?
o Is this only possible to be received after submitting the M tax return for 2022 or can
it be provided at the moment we emigrate; upon relocating back to Moldavie (non-
EU member state) we would like to have a document confirming the source and
legality of our wealth for the local tax authorities and bank in Moldavie.

- Tax return M for 2022 (1/2) – on the Belastingdienst website we have noted that the tax
return M for 2022 is not yet available but needs to be completed when one emigrates from
the Netherlands; can you please let us when will it become available?

Reference: https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/
partly-living-outside-the-netherlands-m-tax-return
 - Tax return M for 2022 (2/2) – when do we need to complete this form (at the moment of
emigration or starting 1 March 2023)?; if in 2023, will we still be able to make us of our DigiD
and complete it online?

- Provisional tax assessment 2022 – is it possible to submit this provisional tax assessment if
we have not yet left the Netherlands, hold a mortgage and expect to get paid for an
additional 1-2 months.

Thank you in advance.

Kindly,

Constantin Suiu.

- Keep Dutch bank account

- Tax return M only 2022

- No personal assessment

- Don’t have to pay in Netherlands, pay when you work.

- No tax for selling the house.