On 28 April 2026, a Dutch appeal court upheld tax information orders for 2009 to 2011. It considered whether overseas records remained obtainable through ownership, formal roles, contract rights, and working relationships. The court also examined the efforts made when the orders were issued.
Why this matters
Where a file is stored is only part of the tax question. Ownership, board roles, contracts, and inspection rights can provide access to accounts, invoices, or payroll records. If records are missing, keep the request trail: dates, named contacts, reminders, replies, and refused requests. Foreign account data may reach Dutch tax authorities through international reporting. Your tax return, ledger, bank statements, and ownership records should match.
Example
A Dutch employer uses a foreign payroll provider. In a tax review, the inspector asks for calculations behind old wage runs. The files are outside the employer’s system, but the contract permits export requests and the provider still responds. Keep the dated request, reminder, provider reply, contract clause, and downloaded payroll file. If access fails, those records show where and when the problem began.
XTROVERSO tips
- Map every record holder. List who holds accounts, payroll files, bank statements, contracts, invoices, and tax records. Include foreign directors, advisers, platforms, and suppliers.
- Check your access rights. Review contracts, board rights, account permissions, and inspection clauses. Confirm that access continues when a director, payroll provider, or adviser leaves.
- Keep the full request trail. Save requests, dates, contact names, reminders, and replies. Record failed logins and refused requests for accounting files or payroll records.
- Reconcile records each year. Match the tax return, ledger, foreign statements, and ownership records before year-end. Resolve differences while bank, supplier, and adviser contacts still respond.
- Plan every handover. Before ending a supplier or adviser contract, obtain complete accounting and payroll exports in a usable format. Test the files before access expires.
Need to identify who holds your tax records and how to retrieve them? We can help you prepare an access plan
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Rechtspraak — Foreign SPF structure and practical access to records
- Wettenbank — General Tax Act, Article 47
- Wettenbank — General Tax Act, Article 52a
- Belastingdienst — Information orders and the burden of proof
- Rijksoverheid — International exchange of income-tax information
- Belastingdienst — Financial institutions as tax-data reporters
