Area of expertise | Tax Law & Fiscal Advocacy

Under formal tax law, the Tax Authority is entitled to assume that you are complying with your legal tax obligations, typically by submitting tax returns. However, the Tax Authority has the right to exercise supervision over your compliance. This may include conducting audits on taxpayers’ financial records. In certain instances, the Tax Authority may initiate an audit if there are indications that something may be amiss—these signals can arise from submitted tax returns, third-party investigations, alerts (such as warning letters), or other (confidential) information obtained.

Managing a tax audit requires a tailored approach due to the intricate regulations and case law involved. The Tax Authority can request a wide range of information, but you are not obligated to respond to all of it. A well-prepared strategy can prevent many disputes during an audit. Questions such as: “What information should I provide, and what should I withhold?” or “Can the Tax Authority simply access my computer?” are critical. Expert assistance from a tax lawyer helps minimize risks. A tax lawyer or tax law specialist is independent, having not been involved in previous tax filings or tax advice and having no personal interests. This ensures that they can assess your legal position objectively, providing you with honest and independent counsel.

As a result of an audit, the Tax Authority may make adjustments to the tax returns submitted. This is typically done through the issuance of additional tax assessments (naheffingsaanslagen) or reassessments (navorderingsaanslagen). The authority to issue these assessments is subject to strict conditions. The additional tax owed may be further increased with administrative penalties and interest. It is possible to file an objection against the assessments imposed. The subsequent objection phase is governed by specific rules and safeguards. For example, you may have access to the Tax Authority’s files, placing you on more equal footing with them. This offers an opportunity to explore whether disputes can be resolved through settlement. It also allows for a further assessment of your position. A key point to note is that tax assessments and administrative penalties are evaluated under different criteria: your position in these disputes is therefore distinct. Moreover, your evaluation is crucial for any potential fiscal procedure in court.

If the objection phase does not result in a satisfactory outcome, you have the option to appeal the decision to the court. Pursuing this procedure requires specialized knowledge and experience. A tax lawyer is the right professional to guide you through this process.

Following an audit or the receipt of information, the Tax Authority may decide that your case warrants criminal prosecution. In such instances, you become a suspect, and the Fiscal Information and Investigation Service (FIOD) will conduct a criminal investigation. If you find yourself in this situation, it is crucial to have specialized assistance from a tax lawyer with expertise in criminal law.