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.
