U.S. citizen

To help fight international tax evasion, the Netherlands has made agreements with a number of countries, including the United States.

You are a U.S. citizen if:

• you were born in the United States;
• you were born in the Commonwealth of Puerto Rico, on Guam or on the U.S. Virgin Islands;
• you were born in the Commonwealth of the Northern Mariana Islands after 3 November 1986;
• you are a naturalised citizen of the U.S.

If at least one of your parents is a U.S. citizen, additional conditions apply. These can be found at www.irs.gov .

Residential addresses, holiday home addresses, postal addresses and addresses for tax purposes are considered addresses by law.

A person is considered to be involved in the assets you want to invest if that person:

• has full or partial ownership of all or part of a person's invested assets;
• has full or partial control over all or part of a person's invested assets;
• has full or partial eligibility for all or part of a person's invested assets;
• has full or partial authorisation for all or part of a person's invested assets. Person in this context can also refer to a legal guardian, receiver, trustee, legal representative or adviser.

Generally, your fixed residential address is also your tax residence. However, this may differ by country. Please visit www.oedc.org to find out which rules apply to you. Always ask a task adviser for assistance if in doubt.