Can the Tax Inspector check all my bank accounts?

Banks are required to provide to the Tax Office:

1. balance per 1 January (for box 3),
2. interest received, dividend,
3. since 2024 also EU transfers > €10,000 (DAC8 directive). Foreign accounts auto-shared via CRS (OECD treaty) between 100+ countries. For SUBSTANTIVE audit (detail movements, individual transactions) the Inspector has info rights under AWR art. 47 — you MUST provide info relevant to tax. Refusal: penalty (AWR 52a) or criminal. However the EU Court of Justice restricted fishing expeditions — there must be reasonable suspicion of missing income. Unfounded request: refuse + cite AWR 47(6) (info only for taxpayer's tax). Difference with Wwft (money-laundering act): separate procedure, bank own discretion.