Overview of FIOD Powers

This includes:

• Interviewing suspects and witnesses.
• Arresting suspects.
• Searching homes and business premises.
• Demanding information from third parties (such as banks or accounting and tax advisory firms).
• Wiretapping phones and rooms.
• Systematically observing individuals.
• Tracking vehicles (with a tracking device).
• Seizing objects, documents, or digital data.

What if the FIOD wants to interview you as a suspect?

• Ask what you are suspected of.
• Consult a lawyer first; you have the right to do so.
• Your lawyer has the right to be present during the interview.
• As a suspect, you are not obliged to answer; you have the right to remain silent.
• Do not make any statements before you have spoken to your lawyer.
• Anything you say can be used against you.
• Do not allow yourself to be intimidated and try to remain calm.
• The FIOD records the statement in an official report (proces-verbaal): read carefully to ensure everything has been recorded exactly as you said it. Do not let the FIOD “create a story” out of your statement.
• Do not sign the interview report if you disagree with its contents. Instead, write on the report: "This is not an accurate representation of my statement.”.

What if the FIOD wants to interview you as a witness?

• Consult a lawyer first.
• A witness is not obliged to answer questions from a FIOD officer. This is relevant, for example, if you have a professional duty of confidentiality (such as an accountant or tax adviser). In that case, you are not free to simply answer the FIOD’s questions.
• A witness only has a duty to testify before an examining magistrate, who is entitled to delegate the witness interview to the FIOD. In that case, there is still a duty to answer the FIOD’s questions. Such a delegated interview takes place under the responsibility of the examining magistrate. The suspect’s lawyer may also be present to ask the witness questions and to check how the statement is recorded in the official report.
• The FIOD records your statement as a witness in an official report. Read it carefully to ensure everything has been recorded exactly as you said it.
  A witness can still be designated as a suspect if the content of the statement gives rise to suspicion. The interview then effectively changes character. Someone initially heard as a witness may suddenly be classified as a suspect. At that point, the caution must be given (you have the right to remain silent) and you must be informed of your right to consult a lawyer.

What if the FIOD demands documents?

• You are legally obliged to comply with a demand to hand over documents.
• The FIOD is authorized to address such a demand to the suspect as well.
• You may be required to keep the demand confidential (you may not inform others, for example your client if you are a tax adviser).
• Ask for a written demand and make a copy.
• Ask for the demand to be made more specific if it is too vague.
• Provide only the documents that are demanded.
• Make copies of the documents you hand over.

What to do during a FIOD search (also known as a FIOD raid)?

A FIOD search usually takes place unexpectedly. The FIOD aims to prevent evidence from being destroyed. Such a raid is, of course, highly intrusive. A residence may only be searched under the direction of an examining magistrate. A business premises or office may be searched under the direction of a public prosecutor. Anything relevant to establishing the truth may be taken by the FIOD. This often includes computers, laptops, iPads, and phones, but also, for example, the contents of a trash bin. A search can be conducted to arrest suspects, seize documents, and secure digital data. Measures can also be taken to freeze the situation. For example, individuals may be separated, and phones may be confiscated.

What can you do?

• Always call a lawyer first.
• There is little you can do other than tolerate the search. Try to remain calm.
• Do not answer questions.
• Do not provide passwords.
• Correspondence with a lawyer may not be seized. Object to this if necessary.

For emergencies (such as a FIOD raid), Hertoghs tax lawyers can be reached 24/7 at: +31 (0)6-55 71 30 22. During office hours, you can reach us at: +31 (0)88-520 22 66.