A driver working in the floriculture sector is driving to France. During his route to France, he refuels in Luxembourg. Then he drives on to a wholesaler and stocks several hundred cartons of cigarettes, which he takes on the route through France and sells to various customers there. On the way back, he refuels again in Luxembourg and makes the same stop at the cigarette wholesaler. There again several hundred cartons are taken for Dutch customers.

Caught red-handed
Both France and the Netherlands pay about 6.50 more per pack of cigarettes. So this is an earning of about 30 euros per carton. So at 300 cartons back and forth, this is 18,000 euros in earnings and 36,000 euros in tax evasion. The driver is betrayed and caught red-handed with the cigarettes in France. He is arrested and detained.

Tips: How to recognize deviant behavior.
A conspicuously luxurious lifestyle of the driver such as expensive skiing and summer vacations. An expensive car, clothing and jewelry style of the driver and family members. Very regular visits to the local hospitality industry and restaurants may also be noticeable.

Family members often benefit from this huge scam. Consider having expensive fatbikes, scooters, branded clothing, and so on. Other forms of spending that stand out are expensive phones, TVs and decoration of garden and home.