Forgery is falsely drawing up or falsifying a document intended to serve as evidence of a fact, with the intent to use it, or have it used, as genuine and unfalsified. It is the classic fraud offence.
Legal basis
Article 225 of the Dutch Criminal Code creates the offence, with a maximum of six years’ imprisonment. Paragraph 1 covers making the false document, paragraph 2 intentionally using or possessing it. The document must have an evidential purpose: invoices, annual accounts, employment contracts, timesheets, insurance forms and emails can all have one. Article 226 increases the penalty for authentic instruments and Article 227 covers causing a false statement to be recorded in one. Article 227b criminalises intentionally withholding information from benefits agencies. In tax matters prosecution often runs through Article 69 of the State Taxes Act, where the una via principle prevents double punishment for the same act.
How it works in practice
The argument is rarely about whether the document is inaccurate, and almost always about intent and about the purpose of misleading. An entry that later proves incorrect is not forgery; a fabricated invoice to justify a payment is. In corporate cases the person in fact directing the conduct is almost always prosecuted alongside the company.
Where it goes wrong
Suspects give detailed statements about the records during an inspection without realising the investigation is already criminal. A second error is correcting documents during a live investigation, which can itself be treated as fresh forgery. Third, the interaction with the tax track is not monitored.
Related terms
The offence connects to money laundering, to economic criminal law and to seizure of records.
Is there a fraud investigation? Our criminal law specialists advise you from the first interview.
