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Information on searches

Publication date 28-05-2025, 10:47 | Last update 28-05-2025, 10:47

What does the FIOD do?

The FIOD is the special investigation service of the Netherlands Ministry of Finance.
The tasks of the FIOD are:

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

As part of a criminal investigation, a search of your premises by FIOD officers will take place. This search is supervised by an examining judge or an (assistant) public prosecutor.

The officer in charge of the search must:

  • identify himself at the time of entry
  • show an authorisation from the examining judge or inform you that he or she has an oral authorisation (in the case of a residence where no examining judge is present)
  • show an authorisation from the public prosecutor or inform you that this authorisation will be provided within 3 days (if the officer is an assistant public prosecutor and the search takes place at a place other than the residence)
  • state the reasons for the search
  • give you the opportunity, in consultation with and at his or her discretion, to make such arrangements as may be necessary in relation to your personal circumstances insofar as they are affected by the search.

In the context of the search you are:

  • obliged to provide access to your home and possibly other places, and allow the investigating officers to search them
  • restricted in your freedom of movement and your ability to communicate during the time required for the search.

When the search has taken place:

  • you will be given a list of any items seized
  • an appointment will be made with you, if you wish, to make copies of documents
  • you will usually be compensated for any material damage unexpectedly caused during the search.

You are entitled to the return of the seized items. However, this does not apply if the interests of criminal investigation do not allow it. This is the case, for example, when seized items are used as evidence in criminal proceedings.

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