Go directly to content Go directly to footer
Logo part of the Government of The Netherlands - To the homepage of FIOD

Information on coercive measures to restrict a person's freedom

Publication date 19-05-2025, 15:05 | Last update 19-05-2025, 15:17

What does the FIOD do?

The FIOD is the special investigation service of the Netherlands Tax Authority.
The tasks of the FIOD are:

  • investigation of serious cases of tax and customs fraud
  • investigation of economic and financial crime.

You are suspected of a criminal offence. The FIOD has arrested you and is going to interview you. This leaflet tells you about your rights and obligations. And also which rules the FIOD must follow.

Arrest for investigation (interview)

The FIOD officers must:

  • identify themselves
  • inform you why you are arrested
  • inform you that you are not obliged to answer questions
  • inform you that you are entitled to consult a lawyer before the initial interview is started.

That lawyer is free in most cases. This is an independent lawyer who is carrying out duty lawyer services at the time. You can also choose a lawyer yourself. This may incur costs for you.

Have you been arrested because you are suspected of a criminal offence for which pre-trial detention is allowed? Then you will be asked to provide proof of identity to the investigating officer. At the police station, we will make a digital copy of it. A photograph and 10 fingerprints will also be taken of you.

Have you been arrested on suspicion of a criminal offence for which pre-trial detention is not allowed? Then you will only be asked to provide proof of identity for inspection. We will also make a digital copy of this.

During the arrest

After you have been arrested, you will in principle not be detained for more than 9 hours. The 9-hour period starts when you arrive at the place of interview. This is usually a police station. During these 9 hours, you are restricted in your freedom of movement and communication with others. After your arrest, you will be brought before the (assistant) public prosecutor as soon as possible. These 9 hours do not include:

  • the time used to transfer you, after your arrest or after being brought before the (assistant) public prosecutor, to the place of interview, usually a police station
  • the night (from 00.00 hours to 09:00 hours), unless and to the extent that you are being interviewed during this period.

If you are suspected of a criminal offence for which pre-trial detention is not allowed, a 6-hour term applies instead of 9 hours. If your identity cannot be established within that period, the
6-hour period may be extended by up to 6 hours.

Extension of detention by police custody

Is 9 hours not enough for the FIOD? Then the (assistant) public prosecutor may decide that the FIOD may detain you longer. In that case, he will issue a ‘police custody order’. You will receive a copy of this order.

The police custody order means that you must remain at the police station for a maximum of three times 24 hours (3 days). You may only be taken into police custody under the following conditions:

  • Pre-trial detention is allowed by law for the criminal offence of which you are suspected (e.g. intentionally filing an incorrect tax return).
  • It is important for the investigation that you stay at the police station longer.
  • The (assistant) public prosecutor has interviewed you before taking the decision to remand you in police custody.

Probation service

When you are in police custody, the probation service is called in.

A probation officer will visit you. If you want, you can discuss your problems with him. Probation officers have a duty of confidentiality.

Restrictions and rights

They will usually impose certain restrictions on you at the police station. For example, you may not be allowed to send mail or make phone calls and send emails. In addition, you will be searched. Items that may be important for the investigation will be seized.

You are entitled to the return of seized items unless the interests of the criminal proceedings do not allow it. For example, when items are used as evidence in the criminal proceedings.

Do you disagree with the seizure? Then you can contact the public prosecutor about this. You can also file a complaint with the court. Your lawyer can give you more information about this.

You are entitled to spend half an hour outdoors twice a day, but only if this is possible at the station where you are detained.

You have the right to order food. For example, if you do not like the food at the police station. You will have to pay for the ordered food yourself.

Do you need special facilities, such as medication? You can discuss this with the FIOD officers or your carers at the police station.

Whether or not to extend police custody

In principle, police custody lasts for 3 days. During this time, the public prosecutor decides what to do next. You may face the following situations:

  • The FIOD has sufficient information for now and you no longer need to stay at the police station. The public prosecutor will then order your release. The investigation into your case will continue as normal.
  • The public prosecutor decides that you will be detained for longer in the interests of the investigation. He may extend the police custody for up to three times 24 hours. You will receive a copy of the ‘extension order’.
  • If the police custody is extended, you will be brought before the examining judge. He will assess whether the legal conditions have been met. During this extended period of police custody, the public prosecutor can submit a written request to the examining magistrate. In this request, he asks for a ‘remand in custody order’ to be issued. You will then again be brought before the examining judge.
  • The prosecutor does not decide to extend the police custody. But he submits a written request to the examining judge. In it, he asks for a ‘remand in custody order’ to be issued. In this case too, you will be brought before the examining judge.

Remand in custody (pre-trial detention)

Does the examining judge agree to the public prosecutor's written request? Then he issues a ‘remand in custody order’. You are now in ‘pre-trial detention’. The detention lasts for a maximum of 14 days and cannot be extended. If possible, you will be taken to a remand prison for this period. You may also remain at the police station.

Detention

Does the public prosecutor think you should remain in ‘pre-trial detention’? Then he will apply to the court (within the 14-day detention period) to issue a ‘detention order’. Before the court decides on this, you will be summoned and heard by the judge.

A ‘detention order’ is valid for up to 90 days.

Appeal

You can appeal against the ‘detention order’ under certain circumstances. Your lawyer can tell you more about this. You can also contact your lawyer for questions about the procedure of any suspension or lifting of the pre-trial detention.

Further prosecution

Does the public prosecutor decide to prosecute you? Then there are a number of options:

  • You receive a proposal for an out-of-court settlement from the public prosecutor. This is a proposal to pay a sum of money (fine). This way, you avoid criminal prosecution.
  • You receive a penalty order from the public prosecutor. This means that the public prosecutor imposes a penalty or measure on you. For example, community service or a fine. (For tax or customs offences, the Netherlands Tax Authority can impose a penalty order.)
  • You receive a summons from the public prosecutor. This means you must appear in court.

No further prosecution

Does the public prosecutor decide not to prosecute you? Then he will dismiss your case (‘dismissal’). The criminal investigation against you (for the offence you were arrested for) stops. You will be informed about this. The public prosecutor can impose conditions to this ‘dismissal’. This is then called a ‘conditional dismissal’.

Compensation

Have you been in pre-trial detention without being declared guilty? Then you can ask for compensation. Your lawyer can help you with this.

Filing a complaint

Do you have a complaint about the actions of the FIOD?
Please send it to:
Belastingdienst/FIOD
De directeur
Postbus 19266
3501 DG Utrecht

fiod.nl/en/complaints.

The FIOD will decide on your complaint within 18 weeks of receipt.

In dealing with your complaint, the FIOD uses the independent Special Investigation Services Complaints Committee. You have the right to further explain your complaint to this committee.

More information

For more information, please contact:
Name:
Telephone:

This is a publication of:
Belastingdienst/FIOD
April 2023