General rule
- Not older than 30 years: Authorisation from concerned service required
- Older than 30 years but not freely accessible due to legal restrictions, for example with regard to the protection of privacy and personal data: Authorisation from National Archivist or his/her representative and signed research declaration required.
- Older than 30 years but without legal restrictions: freely accessible
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Specific rule
VAT office, direct tax office and capital tax office
- Older than 30 years but not older than 100 years:
- Every person has the right to access the files about himself or herself.
- For all other access requests the authorisation of the tax collector is required
- Older than 100 years: freely accessible
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