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Tax Audit by the Dutch Tax Authorities: Practical Tips
The purpose of a tax audit conducted by the Dutch Tax Administration is to gather information. The taxpayer's role is to provide information. But does this mean that every piece of information must be disclosed? Below are a number of practical tips.
Duty to Cooperate
As a general rule, Article 47 of the Dutch General Tax Act (Algemene wet inzake rijksbelastingen, AWR) requires taxpayers to cooperate with a tax audit. During the audit, taxpayers will usually be reminded of this obligation. However, the duty to cooperate is certainly not unlimited.
Access to Information
The tax inspector may request access to information, such as the taxpayer's accounting records or email mailbox. It is important to consider whether such a request is reasonable. For example:
- Has the inspector allowed a reasonable period for compliance?
- What specific information is actually required?
- Could the objective be achieved in a less intrusive manner (in accordance with the principles of proportionality and subsidiarity)?
- Does the request involve the disclosure of more information than necessary, particularly in view of the privacy-sensitive nature of the data?
These and similar considerations may justify discussing reasonable limitations with the inspector regarding the scope of the requested information.
Questions
When the inspector asks questions, it is important to determine whether they relate to facts that are relevant for the assessment of taxes. Consider the following three examples:
- the tax inspector asks for a legal qualification or interpretation of certain facts.
- the tax inspector seeks the taxpayer's opinion.
- A question is aimed not at determining the tax liability, but at establishing culpability with a view to imposing an administrative penalty.
In these situations, the questions do not have to be answered. They are not considered questions within the meaning of Article 47 AWR.
The challenge is recognising these types of questions. That is not always easy. Given the inspector's approach during an audit, it can be tempting simply to answer such questions, particularly when they are mixed with factual questions. From a strategic perspective, there may sometimes be reasons to answer them voluntarily, but doing so will not necessarily be in the taxpayer's best interests.
Informal Contacts During the Audit
Experience shows that a tax audit involves many informal contacts. For example, the entrepreneur or tax adviser may review parts of the administration together with the tax inspector, while providing explanations orally.
The inspector will ultimately record the findings in an audit report, which may include information that was provided during these informal discussions. We regularly encounter taxpayers and advisers who are surprised—and often frustrated—to discover that well-intended explanations have been reflected in the audit report in a manner that is unfavourable to them.
A practical tip for both taxpayers and their advisers: always bear in mind that any information provided during the audit may be included in the audit report, and not necessarily in a way that benefits the taxpayer.
Be Alert to "Booby Traps"
Remain alert to potential pitfalls.
What does this mean? An inspector may, sometimes without the taxpayer realising it, be working to strengthen the Tax Administration's evidentiary position.
For example, entrepreneurs are sometimes surprised by the inspector's emphasis on identifying shortcomings in the accounting records or by repeated observations that certain questions have not been answered completely.
Why does this matter?
Such findings may later be used by the Dutch Tax Administration to argue that the burden of proof should be reversed and increased to the taxpayer's detriment. This makes it easier for the inspector to argue that more tax is due than was reported in the tax return.
The taxpayer may then be required, in an administrative objection procedure or in court proceedings, to meet a significantly heavier burden of proof in order to demonstrate that the inspector's position is incorrect.
It is therefore advisable for both entrepreneurs and their advisers to keep these potential consequences in mind when providing information during an audit. For example, do not too readily acknowledge that the administration is deficient before discussing the matter with a specialist.
How Can We Help?
For most entrepreneurs, dealing with a tax audit is not part of their day-to-day business. The same generally applies to tax advisers and accountants.
Although we do not provide tax advice or prepare financial statements, we have extensive experience in assisting taxpayers and advisers during tax audits conducted by the Dutch Tax Administration.
Accountants and Third-Party Information Requests
Are you an accountant who has received a request, in connection with a tax audit of one of your clients, to provide access to your audit file?
Our tax litigation attorney-at-law Debbie Liem has written an article on this subject for Accountancy van Morgen. In that article, she explains why accountants should carefully balance the competing interests before disclosing information. She also provides practical guidance for statutory auditors faced with such requests.
Training Course
Are you an accountant, tax adviser or compliance officer and would you like to learn more about tax audits conducted by the Dutch Tax Administration?
In the autumn of 2026, Debbie Liem will teach the course "Taking Control of a Tax Audit" for the SRA. Registration is available through the SRA website.
We also regularly provide in-house training courses for accounting firms and tax advisory practices.
Announced or Ongoing Tax Audit?
Are you currently involved in a tax audit and would you like to discuss your situation?
Please feel free to contact us, without obligation, on +31 6 31969502 or via debbie.liem@heronlegal.com. We would be pleased to discuss your case and explore how we may be able to assist you.
