Need Immediate Assistance with the FIOD? Call +31 6 31969502

Legal Assistance in FIOD Investigations

We provide legal assistance in investigations conducted by the Dutch Fiscal Intelligence and Investigation Service (FIOD). We can be involved from the very first contact with the FIOD or at a later stage of the investigation. At the outset, it is essential to determine the appropriate procedural strategy. We can advise you on this and provide guidance throughout the process. Below you will find an overview of how we can assist you.

FIOD Search

A search conducted by the FIOD can quickly become a highly stressful and disruptive situation. It is important to have someone on your side who can maintain an overview, take control and coordinate the response.

We will help you identify the immediate priorities, communicate with the public prosecutor and FIOD officers, and we can provide strategic advice and practical guidance to you and your employees throughout the search.

FIOD Interview

Have you been summoned for an interview by the FIOD?

One of the first questions is to determine the capacity in which you will be interviewed. Are you being questioned as a witness or as a suspect? The answer has important legal consequences.

We can help you determine the appropriate procedural strategy, advise you beforehand, prepare you for the interview and accompany you during the questioning. We are familiar with the way FIOD interviews are conducted and can explain the process in advance, so that you know what to expect.

Analysis of the FIOD Investigation File

FIOD cases differ from ordinary criminal cases. The FIOD (Fiscal Intelligence and Investigation Service) investigates complex cases involving tax fraud, financial crime and other forms of economic fraud.

For that reason, it is a significant advantage—and often essential—to have lawyers analyse the investigation file, who also possess extensive tax expertise.

As tax litigation lawyers, we have substantial experience reviewing FIOD investigation files and assessing the evidence collected during criminal tax investigations. We are specialized in tackling complex financial and tax-related cases and identifying every possible line of defence in our clients' interests.

This enables us to develop a thorough, realistic and effective defence strategy and to represent you throughout the criminal proceedings, including the trial.

Assistance for Accountants and Tax Advisers

We also regularly advise accountants and tax advisers who are involved in FIOD investigations, whether as suspects, witnesses or because of requests for information.

Further Information

In the blog section of our website, we have published several articles on FIOD investigations, including:

• How Does a FIOD Investigation Proceed?
• Unexpected Contact with the FIOD? Five Practical Tips
• Preparing for a FIOD Interview
• Guidelines for a FIOD Search
• The FIOD Requests Information: What Are Your Rights and Obligations?

If you have any questions, please contact one of our tax litigation lawyers at debbie.liem@heronlegal.com or, in urgent cases, call +31 6 31969502.

Tailor-Made FIOD Protocols

Would you like a customised FIOD response protocol for your organisation?

We can prepare a practical handbook containing step-by-step instructions for your employees, starting from the moment FIOD officers enter your reception area. Such a protocol helps ensure that everyone knows how to respond appropriately in the event of a FIOD visit.

Training Courses

Are you an accountant or tax adviser?

We regularly provide in-house training sessions entitled "What to Do When the FIOD Contacts You?" These sessions offer practical guidance on dealing with FIOD investigations and preparing your organisation for unexpected contact with the authorities.

If you would like more information about our in-house training programmes, please feel free to contact us without obligation.

Debbie Liem also teaches courses on this topic on a regular base. Registration is available through the websites of different organizations (for example the SRA).

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