{"type":"document","data":{"id":"bdcfccda-4947-4e15-8743-2c31e25067d1","localeString":"en-GB","publishDate":"2026-02-24T14:28:23.974+01:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"If you are an ING customer and are liable to pay taxes abroad, we conduct customer research, also known as KYC (Know Your Customer). Read here what CRS and FATCA entail.\""},"mainHeaderZone":{"componentType":"productHeader","coreHeader":{"body":"For example, it is working with other countries to combat tax evasion and money laundering. For example, by exchanging payment account data. We are obliged by law to determine your tax residence.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/ad59bc8d-6cfa-4b1a-a336-6e7af9145475/new-double-tax-treaty-with-France-consequences-for-you-1920","type":"image","width":1920,"original":"https://assets.ing.com/m/dd2b8a3cd8a071/original/new-double-tax-treaty-with-France-consequences-for-you-1920.jpg","extension":"jpg"},"title":"Taxable abroad","subtitle":"Not only we, but also the Dutch Government, is doing everything possible to keep the financial system safe."},"backLink":{"textLink":{"url":"/en/business/customer-service/kyc","text":"Know Your Customer (KYC)"}}},"flexZone":{"flexComponents":[{"componentType":"paragraph","title":"Are you taxable abroad? Is your organization established for tax purposes in a country other than the Netherlands? Or were you born in the United States?","richBody":{"value":"

Then you might be liable to tax abroad. We'll have to transfer your information to the Belastingdienst (Dutch Tax Authority). The Belastingdienst then passes your information on to the tax authorities of the country in which you may be a taxable person

"}},{"componentType":"accordion","accordionList":[{"title":"Legislation: CRS and FATCA","richBody":{"value":"

The exchange of data with other countries is set out in the Common Reporting Standard (CRS) and FATCA (Foreign Account Tax Compliance Act). CRS is an agreement between more than 100 countries, including all EU Member States. FATCA is an American law designed to prevent tax evasion by US taxpayers abroad. CRS focuses on customers and their businesses that are tax domiciled abroad. FATCA goes further. Even if, for example, you're born in the United States or live there part of the year, you may be a U.S. Person and may be taxable in the U.S. Are you unsure if you have tax liability in a country? Please contact a tax advisor.

"}},{"title":"What does CRS and FATCA mean to me?","richBody":{"value":"

Do you live abroad or is your organization based abroad? If so, you may have to deal with FATCA or CRS. Read what this means for you and your banking business (Dutch):

"}}]},{"componentType":"linkList","iconTitle":{"title":"More KYC pages"},"textLinks":[{"url":"/en/business/customer-service/kyc/why-kyc","text":"Why KYC?"},{"url":"/en/business/customer-service/kyc/being-a-customer","text":"Being an ING customer"},{"url":"/en/business/customer-service/kyc/becoming-a-customer","text":"Becoming an ING customer"},{"url":"/en/business/customer-service/kyc/laws-and-regulations","text":"Law and Regulations"},{"url":"/en/business/customer-service/kyc/how-am-i-sure-that","text":"How am I sure ING is approaching me?"}]}]},"legalZone":{"flexComponents":[{"componentType":"paragraph","richBody":{"value":"

🛈 We offer the English information on ING.nl as an additional service. This information was translated from Dutch, and in case of any inconsistency, the original Dutch text shall prevail.

"}}]}}}