Netherlands (NL)

Jurisdiction Overview

408 *Are all court proceedings on civil tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules? No
 Data Date: 2018


According to the Ministry of Finance, "[c]ivil tax matters are not openly accessible to the public, unless parties involved request a public proceeding" (TJN-Survey 2017). This was confirmed by Thomson Reuters Practical Law: "In administrative tax law cases, examination in court is held behind closed doors" ( 


TJN-Survey 2017