Tax raid by the FIOD? You can call us. We’re available 24/7

An unexpected visit from the FIOD is a nightmare for everyone. It proves impossible to be truly prepared for it. Here you will find the answer to how best to act in the event of a FIOD raid and how a lawyer can help you.

What is the FIOD?

De FIOD (Fiscale Inlichtingen- en Opsporingsdienst) is de opsporingsdienst van de Belastingdienst. Onderzoeken hiervan gaan dus vaak over belastingfraude. Maar ook bij verdenking van andere financial fraud, like corruption, money laundering and forgery of documents, also come under its domain.

For the FIOD, searching premises and conducting interviews are the order of the day. You, presumably, are not used to being interviewed by them and having your premises searched. What are your rights and obligations during a raid? And what powers does the FIOD have?

What should you do during an FIOD raid?

• In case of a FIOD raid, call a lawyer immediately: +31 (0)88-520 22 66 (Hertoghs advocaten) or outside office hours +31 (0)6 - 55 71 30 22 (Hertoghs emergency number)
• Ask for: purpose of visit and ID proof, note details
• Whether you are a witness or a suspect, you are under no obligation to answer questions. You cannot take back a statement once made.
• Download our FIOD raid instruction.

 Your rights and obligations

Your rights and obligations depend on for what purpose the FIOD visits and what the investigation is focused on. The most common reasons for an FIOD raid are:

1. Ordering a third-party to provide information about a suspect
2. Arresting a suspect
3. Searching premises for seizure
4. Interviewing witnesses

As part of a criminal investigation, the FIOD may demand information about the suspect from tax advisers or banks, for example. If the FIOD shows up on your doorstep with such a request, always ask for the written demand and ask them to identify themselves. If there is a written demand, you are in principle obliged to provide the requested information. It is advisable to call an attorney when you receive a claim. We can assess which documents are covered by the claim and how and when this information should be transferred. That way, you do not provide too much (confidential) information.

The FIOD may also decide to ask questions during a raid. Anything you say during a raid will be documented; it will be considered as having been said in an interview. That is why your first question should be: am I a suspect or a witness? Whether you are a suspect or a witness, you are not obliged to answer questions. A suspect has the right to remain silent and a witness is not obliged to speak to the FIOD. Once you have made a statement, you cannot retract it. We recommend that, before making a statement, you seek expert legal advice to protect your position.

Investigators may also search homes and business premises to gather evidence. All sorts of things may be seized in the process (e.g. administration, stock, computers, phones and cash). If you are a suspect in a criminal investigation, you may also be arrested and detained by the investigation service. It is very important for a lawyer to be present during the search, for example to verify that no confidential material is seized and to avoid unnecessary seizures. We therefore advise you to call a lawyer as soon as possible. You have the right to do so!

The FIOD’s powers

The FIOD has the right to:

• Order the provision of digital or hard copy information
• Raid and search residential or commercial properties
• Seize documents and other items
• Tap telephone calls
• Keep persons under surveillance
• Arrest and detain suspects to interview them

Whether you are required to provide information depends on your position. Therefore, always consult an attorney first after an FIOD raid.

Hertoghs: decades of experience

Over the past 30 years, we have dealt with the Fiscal Intelligence and Investigation Service countless times. With this experience, we can help you. We are familiar with the ins and outs of the investigation service and have short lines of communication with representatives of the FIOD and the Public Prosecutor's Office (often the Functional Prosecutor's Office).