Be careful about voluntarily sending documents to a regulator!

No category, Corporate Law

19 February 2026

Be careful about voluntarily sending documents to a regulator!

Stelt u zich eens voor: u werkt al jaren met dezelfde zelfstandige. Hij stuurt facturen, factureert btw en heeft een eigen kvk-nummer. Toch krijgt u in 2026 ineens vragen van de Belastingdienst over de aard van uw samenwerking. Hoe heeft het zo ver kunnen komen?

Many businesses are subject to supervision by one or more regulators, such as the Netherlands Authority for Consumers and Markets (ACM), the Netherlands Authority for the Financial Markets (AFM), the Dutch Healthcare Authority (NZa) or the Dutch Data Protection Authority (AP). In practice, we see that businesses in such a relationship tend to be proactive and transparent, for example by voluntarily sending in documents or investigation reports on their own initiative.

A recent ruling by the Trade and Industry Appeals Tribunal (ECLI:NL:CBB:2026:25) shows that this very reflex carries risks: information provided voluntarily may, in principle, be used by the regulator as evidence for imposing an administrative fine.

Voluntarily provided information as evidence for a fine

In this recent ruling, a company had sent an external investigation report to De Nederlandsche Bank (DNB) on its own initiative. That report described shortcomings and violations. The regulator then used this report as key evidence and imposed an administrative fine of several hundred thousand euros on the company.

The company argued that this was contrary to the nemo tenetur principle. This holds that a company cannot be forced to cooperate in its own conviction or to provide evidence against itself. After all, the company had provided the information of its own accord. The Tribunal rejected this defence. What was decisive was that the report had been sent voluntarily. There was no coercion, pressure or formal order from the regulator. The nemo tenetur principle only protects against the use of material obtained against someone’s will. Anyone who provides information on their own initiative cannot later object to its use for imposing a fine.

Practical lesson for businesses under supervision

The lesson from this case is simple but essential. If information is merely “asked for”, providing it is quickly regarded as voluntary. That information can then be used against the business. If documents are requested by a regulator, ask, if necessary, for a formal order yourself. That way, there is mandatory cooperation instead of voluntary provision. That is legally relevant for your evidentiary position, and is often also relevant from an insurance perspective.

How we help you with regulatory processes

Businesses dealing with regulators would do well to have information requests carefully reviewed before sharing documents. The corporate lawyers of The Legal Company support businesses with the strategy and handling of regulatory contacts, so that cooperation takes place within the correct legal framework and well-intentioned transparency does not unintentionally lead to the risk of fines. Please feel free to contact us via info@thelegalcompany.nl or call 020-3450152

De afgelopen jaren stonden in het teken van de Wet VBAR, het wetsvoorstel dat een einde moest maken aan onduidelijkheid over de zzp’er. Het kabinet heeft delen van dat voorstel inmiddels geschrapt. Op het eerste gezicht is dat goed nieuws: minder regels, minder administratieve last. Maar in de praktijk blijven dezelfde toetsen overeind.

“De inhoud van de samenwerking is leidend, niet wat er op papier staat.”

De Belastingdienst handhaaft sinds 1 januari 2025 weer actief op schijnzelfstandigheid. En recente uitspraken van de Hoge Raad bevestigen dat rechters strikt toetsen of er sprake is van ondergeschiktheid en gezagsverhouding.

Voor uw praktijk betekent dit drie dingen. Een: leg de samenwerking duidelijk vast, met aandacht voor de inhoud. Twee: voorkom dat een zzp’er feitelijk werkt als werknemer. Drie: wees voorbereid op een controle, en weet hoe u de relatie kunt herzien als dat moet.

Heeft u vragen over uw concrete situatie? Wij sparren dagelijks met opdrachtgevers over hun zzp-relaties. Vraag een offerte op of bekijk onze Legal Safe abonnementen.