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FATCA - CRS

Are you also a tax resident in another country?

We are obliged to establish our clients’ country of tax residence. We ask you to inform us whether you are liable to pay tax abroad if a foreign address is linked to your organisation in our records or if you have a passive business form.

Passive business forms such as holding and management companies carry a higher risk of tax liabilities. As a bank, we are obliged to make additional enquiries for these business forms, even if no foreign address is linked to your entity or UBO. C

Complete the FATCA-CRS form to determine whether your organization or Ultimate Beneficial Owners (UBO) are subject to tax abroad, even if you think you are not a foreign tax resident.

 

FATCA

As a bank, we are legally obliged to establish whether our clients are United States taxpayers and are consequently covered by the Foreign Account Tax Compliance Act (FATCA).

CRS

The requires us to establish our clients’ country of tax residence. As an account holder, you must submit a self-certification form regarding your country of tax residence.

Switch to Dutch

Deze informatie is ook in het Nederlands beschikbaar. 

Wilt u het formulier in het Nederlands invullen? 

Nederlands

FATCA

As a bank, we are legally obliged to establish whether our clients are United States taxpayers and are consequently covered by the Foreign Account Tax Compliance Act (FATCA).

CRS

The requires us to establish our clients’ country of tax residence. As an account holder, you must submit a self-certification form regarding your country of tax residence.

Switch to Dutch

Deze informatie is ook in het Nederlands beschikbaar. 

Wilt u het formulier in het Nederlands invullen? 

Nederlands

How to complete the FATCA/CRS form

  1. Open the form

    Log in to Internet Banking using your business card. You can sign the form electronically and send it back to us. 

  2. Complete the form

    Even if you think you are not a foreign tax resident. 

    Keep the following details close at hand. This way you can complete the form in one go. 

    • Names, addresses and dates of birth of your company’s UBOs
    • Tax information such as a tax identification number (e.g. US TIN)
    • Chamber of Commerce number, if applicable 

    Please note: you complete the form for the entity mentioned in the letter.

  3. Sign electronically

    You can sign the form electronically and send it back to us.

 

No access to Internet Banking for Businesses?

Then continue without logging in. You must then print the form, sign it and send it back to us. 

Complete the form without logging in

Frequently asked questions

What is FACTA?

FATCA (Foreign Account Tax Compliance Act) is the US federal law that combats tax evasion by US tax residents worldwide. It requires us to establish which of our clients are subject to its rules. This law also provides that you must certify whether you are a US tax resident when so requested by us.

How do I know if I am a US tax resident?

If you hold US nationality as well as Dutch nationality, you may be required to file a tax return in the US. You will need a US identification number (SSN/TIN) for this. You must provide this number, which is used for your US tax return, to your Dutch bank.

What is CRS?

CRS stands for Common Reporting Standard. This is an EU Directive that lays down agreements on the automatic exchange of financial data of individuals and organisations. 

The CRS requires us to establish our clients’ country of tax residence. Account holders must submit a self-certification form regarding their country of tax residence if so requested by a financial institution. If the client’s country of tax residence is party to the CRS, we pass on this financial information to the Dutch Tax & Customs Administration.

What happens to my self-certification form?

If you certify that you are a tax resident in another country, we are legally obliged to pass on your certification and financial information to the Dutch Tax & Customs Administration. The Dutch Tax & Customs Administration will then send these details to the relevant country’s tax authorities.

 

Background

The Ministry of Finance announced that the Netherlands had signed an agreement to exchange information with the United States government. This treaty arises from the new United States law, the FATCA (Foreign Account Tax Compliance Act).

Agreement between the US and the Netherlands for the exchange of information about United States tax subjects

On 18 December 2013, the Kingdom of the Netherlands and the United States of America signed an Inter Governmental Agreement 1. The Inter Governmental Agreement ("IGA") is aimed at improving international tax compliance and implementing FATCA.

ABN AMRO Bank N.V. and ABN AMRO Clearing Bank N.V. are established under Dutch law and have their statutory seat in the Netherlands. Both entities are subject to the NL-US IGA. ABN AMRO Bank N.V. and ABN AMRO Clearing Bank N.V. their subsidiaries and branches:

  • Will comply with the NL-US IGA and other currently applicable IGAs or FATCA regulations in all countries where they do business.
  • Have registered with the US Tax Authority, the Internal Revenue Service (IRS).
  • Will not do business with non-participating FFI's.
Under the FATCA-regulations ABN AMRO Bank N.V. and ABN AMRO Clearing Bank N.V. are classified as a Foreign Financial Institution (FFI), more specifically:
  • A Reporting Model 1 FFI in countries where a model 1 IGA is applicable;
  • A Reporting Model 2 FFI in countries where a model 2 IGA is applicable;
  • A US FI in the United States of America.

The IRS gave the following Global Intermediary Identification Number (GIIN)
GIIN: VQ9CJ6.00000.LE.528 to: ABN AMRO Bank N.V.
GIIN: VQ9CJ6.00001.ME.528 to: ABN AMRO Clearing Bank N.V.

Currently ABN AMRO Bank N.V. and ABN AMRO Clearing Bank N.V. do not have entities in countries without an agreement with the US about United States Tax subjects (so called FATCA-countries.) For a complete overview of the ABN AMRO Bank N.V. and ABN AMRO Clearing Bank N.V. FFI's registered with the IRS, refer to the IRS-website. For an overview of our subsidiaries world wide, refer to our page about subsidiaries and other entities.