What powers does the tax authority have?

Under the Tax Code, the tax authority has fairly broad powers to verify tax obligations. It may:

• request accounting records, contracts, or bank statements;

• conduct on-site inspections at business premises;

• demand cooperation from third parties.

But – and this is crucial – it must always respect fundamental rights, including privacy, confidentiality of correspondence, and data protection.

Work emails are not an open book

Even though your work email may be considered a business tool, this doesn’t give the tax office free rein to browse or download its content. If they access your email account without proper notice or legal basis, it could be unlawful – especially if personal correspondence is involved or the scope of the inspection wasn’t clearly defined.

📌 Watch out for:
– unauthorized access to email accounts without prior notice,
– reviewing messages beyond the declared scope,
– reading private conversations via apps like WhatsApp, Messenger, or Signal.

What are your rights?

If the tax authority requests access to email data, you have the right to:

• demand clarification on what specific data they want,

• limit the scope to a time period or communication type,

• be present during the inspection,

• raise objections or have a protocol drafted.

Don’t hand over data without legal advice. A single misinterpreted message could cause serious issues.

Advice from a lawyer

I often see cases where business owners give the tax authority too much access without realizing the risks. My take? Protect your rights from the start. If they ask to access your emails, pause and talk to a lawyer. There are legal ways to manage this – but you need to know how.