Fraud (fraude) is not a single offence in the Dutch Criminal Code but an umbrella term for deception aimed at financial gain. It covers obtaining by deception (oplichting, Article 326 Criminal Code), forgery (valsheid in geschrift, Article 225), embezzlement (verduistering, Article 321), tax fraud (Article 69 General Tax Act) and benefit fraud.
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Which offences count as fraud?
The Public Prosecution Service (Openbaar Ministerie) chooses the charge that fits the alleged conduct. Obtaining by deception means persuading someone to hand over money or goods using a false name, tricks or a web of lies. Forgery covers false invoices, payslips or contracts. Benefit fraud includes deliberately failing to report changes that affect a benefit (Articles 227a and 227b Criminal Code).
What penalties apply?
Maximum sentences differ per offence: 4 years for obtaining by deception, 6 years for forgery and 3 years for embezzlement. Each can also lead to a fifth-category fine, up to 110,000 euros in 2026. Deliberately filing an incorrect tax return carries up to 6 years, or a fine that can match the tax evaded if that is higher. The prosecutor can also seek a separate confiscation order for the proceeds (Article 36e Criminal Code).
Who investigates fraud?
The FIOD, the investigation service of the Dutch Tax Administration, handles tax and financial fraud. Municipalities and the Netherlands Labour Authority investigate benefit fraud. Large cases usually go to the specialised National Office for Serious Fraud, Environmental Crime and Asset Confiscation (Functioneel Parket). Smaller cases may end with an administrative fine instead of prosecution.
Frequently asked questions
Can a company be prosecuted for fraud?
Yes. Legal entities can commit criminal offences (Article 51 Criminal Code), and directors who ordered or directed the conduct can be prosecuted as well.
Do I have to answer questions from the FIOD?
As a suspect you have the right to remain silent and the right to a lawyer before and during the interview.
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