Information on seizures

Publication date 28-05-2025, 10:43 | Last update 28-05-2025, 10:43

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.

Seizure

The FIOD has found cause to seize items from you, usually administrative records, as part of a criminal investigation.

Before the seizure

The FIOD officers seizing the items must:

• identify themselves
• explain to you under which authority they have come to seize items
• produce a written authorisation if they enter your home without your permission
• give you a list of the seized items after the seizure
• if you wish, make arrangements with you for making copies.

After the seizure

You are entitled to the return of 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.

If you do not agree with the seizure, you can contact the public prosecutor. You can also file a complaint with the court.

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