{"type":"document","data":{"contentType":"onecms:productPage","flexPageMetadata":{"afmBanner":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.","robotInstruction":{"noFollow":false,"noIndex":false}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Tax liability abroad"},{"componentType":"paragraph","richBody":{"value":"<p>You may be liable for tax abroad, for example if your organisation is fiscally established in a country other than the Netherlands or if you were born in the United States. In that case, we are required to share your details with the Belastingdienst (Dutch Tax Administration), which then shares them with the tax authorities of the country where you may be subject to tax.</p>"}},{"accordionList":[{"richBody":{"value":"<p>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&apos;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.</p>"},"title":"Legislation: CRS and FATCA"},{"richBody":{"value":"<p>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):</p><ul><li><a href=\"http:\">CRS for Private Individuals</a></li><li><a href=\"http:\">CRS for Business Clients </a></li><li><a href=\"http:\">FATCA for Private Individuals</a></li><li><a href=\"http:\">FATCA for Business Clients</a>  </li></ul>"},"title":"What does CRS and FATCA mean to me?"}],"componentType":"accordion"},{"componentType":"linkList","iconTitle":{"title":"More KYC pages"},"textLinks":[{"text":"Why KYC?","url":"/en/business/customer-service/kyc/why-kyc"},{"text":"Being an ING customer","url":"/en/business/customer-service/kyc/being-a-customer"},{"text":"Becoming an ING customer","url":"/en/business/customer-service/kyc/becoming-a-customer"},{"text":"Law and Regulations","url":"/en/business/customer-service/kyc/laws-and-regulations"},{"text":"How am I sure ING is approaching me?","url":"/en/business/customer-service/kyc/how-am-i-sure-that"}]}]},"hasMacro":false,"id":"bdcfccda-4947-4e15-8743-2c31e25067d1","legalZone":{"flexComponents":[{"componentType":"paragraph","richBody":{"value":"<p><small class=\"footnote\">🛈 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.</small></p>"}}]},"localeString":"en-GB","mainHeaderZone":{"backLink":{"textLink":{"text":"Know Your Customer (KYC)","url":"/en/business/customer-service/kyc"}},"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":{"extension":"jpg","original":"https://assets.ing.com/m/dd2b8a3cd8a071/original/new-double-tax-treaty-with-France-consequences-for-you-1920.jpg","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},"subtitle":"Not only we, but also the Dutch Government, is doing everything possible to keep the financial system safe.","title":"Taxable abroad"}},"publishDate":"2026-05-22T13:58:25.092+02:00"}}