Horizontal supervision

For several years, the Dutch Tax and Customs Administration has been reaching agreements with entrepreneurs on such matters as the manner and timing of the submission of information and the quality of that information.

This way of working is based on agreements made in advance, which results in less vertical supervision, such as extensive auditing of the books. This approach is therefore known as horizontal supervision.

Tax control framework

Horizontal supervision is based on mutual trust: an open relationship between you and the Tax and Customs Administration, in which tax issues can be handled quickly. As a result, work can be carried out as far as possible in the present, therefore reducing the need for intensive retrospective auditing. In exchange, the Tax and Customs Administration demands a certain degree of security from you: your company must have a risk management system (also known in this context as ‘a tax control framework’).


Research shows that a number of large companies involved in a pilot with the horizontal supervision approach of the Tax and Customs Administration are extremely satisfied with this process. The companies surveyed say that this way of working is more efficient and more effective and improves the conditions for business development.

It’s up to you

Whether to introduce horizontal supervision is up to you. It is therefore a good idea to weigh up all the pros and cons in advance.

Mazars has a team of professionals who can advise your organisation in this regard. The team can also assist you in evaluating or creating a tax control framework.