Content:
III. For Those Speaking to the FIOD
I. Purpose
1.1 In the Netherlands the FIOD is the institution who investigates (tax) fraud cases. These guidelines have been created to provide employees of a company with quick and ad-hoc information on how to act during an unexpected visit from the FIOD (such as a raid) in emergency situations.
II. For the Reception
2.1 Request identification from the officers (usually this is a card indicating they work for the FIOD). If possible, make a copy of it. If this is refused, note as many details as possible from the card shown.
2.2 Ask the officers about the nature and purpose of their visit (Who they want to speak with and/or what is the goal of their visit?) and note this down.
2.3 Have the officers take a seat in a tidy meeting room or waiting area and possibly offer them a coffee/tea. Avoid, as much as possible, having FIOD officers sit in a waiting area where colleagues or other customers are present or walking around.
[Note: During a raid, this may not be possible, but it is recommended to aim for this as much as possible.]
2.4 Call the director, branch chairman, or the coordinator designated within your company for such matters. It is advisable to involve a tax lawyer as soon as possible (call VDB Advocaten: +31-631969502).
[Note: It is recommended, if possible, not to immediately send the person being asked for to the FIOD officers, but instead to have a senior employee engage with the FIOD officers so this senior employee can manage/coordinate the situation (as described below).]
III. For Those Speaking to the FIOD
3.1 Ensure that you talk to the FIOD together with a colleague, so that one of you can write down the statements made by the FIOD.
3.2 Ask the following questions:
- What is your name and what are your contact details?
- What is the reason and legal basis for your visit?
- What is the status of the company in your investigation and/or what is the status in the investigation of the employees who the FIOD is asking for?
3.3 If the FIOD requests a statement: Do not let anyone in your company provide a statement at this stage. Be prepared that your company and employees might feel a natural inclination to cooperate by providing a statement. However, the most important advice from these guidelines is not to cooperate in giving a statement until a lawyer has provided guidance. At this stage, a witness is not obligated to give a statement, and a suspect has the right to remain silent. Coach your colleagues not to cooperate in giving a statement until they have spoken to a lawyer.
3.4 If the FIOD requests (digital) documents:
- In principle, you are obligated to cooperate;
- Request a copy of the order/demand. If the demand is made orally, ask for a written record of it (for example, in the form of an official report);
- Try to agree on a timeline for providing the requested information;
- Check if the name on the demand is correct;
- Never provide more information than requested;
- Do not provide documents originating from or addressed to a notary, lawyer, or doctor;
- Check if the demand imposes a confidentiality obligation on you(r company). If so, ensure that no one in your company shares information with third parties about the contact with the FIOD;
- Do not answer substantive questions about the case or the documents/data to be delivered;
- Record what is handed over or, if possible, make a copy.
3.5 Call a tax lawyer as soon as possible (VDB Advocaten: +31-631969502).
Download the 'Guidelines for FIOD Visit -Raid' as a PDF file here. You can print these guidelines, laminate them, and keep them at the reception and/or with your company's FIOD coordinator. The guidelines will then be available in emergencies, providing quick reference on how to act during a FIOD raid. Do you want a custom-made instruction for your company, possibly combined with a physical training? Feel free to contact VDB Advocaten.