Joint approach to fraud
The Dutch government works with several bodies to investigate and stop tax fraud.
Fraud happens when someone deliberately misuses or abuses a government scheme by giving false information in order to obtain a benefit they are not entitled to. Fraud includes tax evasion and the unlawful claiming of grants, income-related support and benefits. Fraud has consequences for the treasury. It also undermines the public's sense of justice and confidence in the government.
The government is therefore taking action to prevent fraud with public funds and tackle it more effectively. It has introduced measures in the fields of:
- social services;
- benefits and taxation;
- student finance;
- health care;
The Fiscal Information and Investigation Service (FIOD) is a special Tax and Customs Administration unit that investigates:
- Tax fraud
E.g. VAT carousel fraud, excise duty fraud and undeclared foreign assets.
- Financial and economic fraud
E.g. insider trading, bankruptcy fraud, property fraud and money laundering.
- Fraud with particular goods
E.g. strategic goods and sanctions, precursors (raw materials for, for example, drugs) and intellectual property.
National cooperation to combat fraud
The FIOD works with the following government organisations to combat fraud:
- the National Crime Squad of the Police Services Agency;
- the Financial Intelligence Unit (FIU-Netherlands);
- the Inspectorate of the Ministry of Social Affairs and Employment;
- the Human Environment and Transport Inspectorate (ILT);
- the Information and Investigation Service of the Dutch Food and Consumer Product Safety Authority (NVWA-IOD).
The Tax and Customs Administration and the FIOD also work together in the Financial Expertise Centre (FEC). The FEC is responsible for supervision, control, investigation and prosecution in the financial sector in order to strengthen the sector's integrity.
Other partners in the FEC are:
- the General Intelligence and Security Service (AIVD);
- the Netherlands Authority for the Financial Markets (AFM);
- the Dutch central bank (DNB);
- the Public Prosecution Service (OM);
- the police.