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Written by:
Bas Hollenberg


Retention period

It is common knowledge that a seven-year retention period applies to the administrative records of a business. Although this implies that the paperwork pertaining to 2007 (and earlier years) may be dispensed with as soon as 2014 has drawn to a close, we would advise you to be selective when binning old documents, as the value-added tax review period calls for the administrative records pertaining to immoveable properties having to be retained for a total of ten rather than seven years.

! Any document that has permanent status, such as a notarial instrument, pension policy or advance tax ruling, is obviously required to be kept on file indefinitely.

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