Fraud is a broad and complex concept that refers to various types of intentional deception for personal or financial gain. It is a collective term that includes many different forms, such as tax fraud, benefits fraud, insurance fraud, exam fraud, and identity fraud.

At its core, fraud involves deliberately misrepresenting or concealing the truth in order to gain an advantage. The key elements of fraud are intent and deception — someone knowingly provides false information or withholds facts to mislead others. This can be done by individuals, businesses, or even organized criminal groups. Regardless of the type, fraud always results in someone being harmed or exploited, whether it’s a person, an organization, or the government.

Because of its serious consequences, fraud is actively investigated and prosecuted. In the Netherlands, for example, the Fiscal Information and Investigation Service (FIOD) plays a key role in identifying and addressing financial and tax-related fraud. Their work helps protect the integrity of the financial system and ensures that those who commit fraud are held accountable.

Understanding what fraud is and how it can appear in different forms is an important first step in preventing and recognizing it.