The Dutch fiscal access right is now moving into staged rollout. From 2026, access to the fiscal file should arrive step by step. It starts with income tax cases outside the business-profit category. The change gives taxpayers more view of the government file. Access still depends on tax type, document links, redaction, privacy checks, and older systems.
Why this matters
More access to the Belastingdienst file can help a business understand an assessment or appealable decision. It can also narrow the gap between the taxpayer and the inspector. But it does not replace the company’s own records. During the transition, the government file may still be incomplete. Some documents will follow later. Some information can stay hidden for privacy, third-party protection, supervision, or investigation. For founders, owner-managers, bookkeepers, and advisers, the first question stays simple. Can the business prove what was filed, when it was filed, and why that tax position was taken?
Example
A founder receives a higher tax assessment than expected. The new access right may later help her see more of the documents used by the Belastingdienst. She still needs her own file. That file should include the return, the submission confirmation, invoices, payroll calculation, VAT codes, bank movements, adviser notes, portal messages, correspondence, dates, and the reason for the chosen position. If the adviser holds part of the evidence, the founder needs to know what sits in the adviser’s system and what sits in the company’s own records.
XTROVERSO tips
- Keep one file per tax issue. Organize documents by tax type, year, assessment, decision, and objection where relevant. Do not rely on email search or memory when a deadline is running.
- Save portal proof. Keep copies of filed returns, submission confirmations, Belastingdienst messages, assessments, decisions, payment references, and correspondence. The date trail matters.
- Write down why a position was taken. For mixed-use costs, payroll classifications, VAT choices, corrections, exemptions, and shareholder-related items, note the business reason and the evidence used.
- Check what the adviser holds. Ask your bookkeeper or tax adviser which documents are stored only in their system. The company should know how to retrieve the evidence quickly.
- Handle staff data carefully. Payroll and wage tax files can contain employee data. Limit access to people who need it and check privacy before sharing tax material internally.
- Separate customs and local tax files. Import, customs, permit, guarantee, and movement records need their own order. Municipal, provincial, and water board taxes may not follow the same access route yet.
Want to check whether your business tax file can stand up to questions, deadlines, and future dossier access?
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
- Wettenbank - Legal basis of the fiscal access right
- Rijksoverheid - Wet stroomlijning fiscaal inzagerecht, design and purpose
- Belastingdienst Newsroom - Operational preparation in 2026
- Rijksoverheid - Information management, ICT, metadata, and redaction burden
- Wettenbank - Existing access in objection and appeal
- Rechtspraak - Court meaning of case-related documents in digital tax files
- Rijksoverheid - Privacy and GDPR boundary
- Herijking fiscaal inzagerecht krijgt stapsgewijze invoering - Taxence
