{"type":"document","data":{"id":"078c862f-096c-419b-8964-ba1dc1814f76","localeString":"en-GB","publishDate":"2026-02-24T15:16:52.561+01:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Learn about the Common Reporting Standard (CRS), its requirements, and how to ensure compliance for your business. Stay updated with the latest CRS regulations and guidelines.\r\n\r\nCommon Reporting Standard, CRS, CRS compliance, CRS requirements, international tax reporting for businesses, business, zakelijk"},"mainHeaderZone":{"componentType":"productHeader","cta":{"componentType":"cta","textLink":{"url":"https://assets.ing.com/m/2d99563b909b77e0/original/CRS-form-Self-certification-form-to-establish-tax-status-for-individuals-Sole-proprietorships.pdf","text":"Sole Proprietorship"}},"secondaryCta":{"textLink":{"url":"https://assets.ing.com/m/206d93469b4c77a5/original/CRS-form-Determine-fiscal-residency-Request-for-your-organisation-s-details.pdf","text":"Organization / Company"}},"coreHeader":{"body":"The Dutch government works together with other countries to combat tax evasion. It does this, for example, by exchanging bank account details with other countries. As a bank, we are therefore legally obliged from 1 January 2016 to determine the tax residence of our customers. Below you can determine your foreign tax status for a sole proprietorship or for an organisation / company.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/947f6129-80a7-465a-b96f-791b0f532ecd/Eastern-coffee-at-the-cafe","type":"image","width":1435,"original":"https://assets.ing.com/m/448b2e8f4021604f/original/Eastern-coffee-at-the-cafe.jpg","extension":"jpg"},"title":"Is your organization tax resident abroad?","subtitle":"Then you may have to deal with CRS"},"backLink":{"textLink":{"url":"/en/business/payments","text":"Business payments"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Common Reporting Standard (CRS)"},{"componentType":"paragraph","richBody":{"value":"<p>This exchange of data is called Common Reporting Standard (CRS) and has been established by the OECD. More than 100 countries worldwide already exchange data according to CRS and on 1 January 2016 all EU member states have also joined. The idea of CRS arose after the United States passed its Foreign Account Tax Compliance Act (FATCA) tax law. This law is intended to prevent tax evasion and undeclared savings by US taxpayers.</p>"}},{"componentType":"sectionTitle","title":"What does CRS mean for your organisation?"},{"componentType":"paragraph","richBody":{"value":"<p>Do you already bank with us? In that case, we only ask for a statement about the tax residence of your organisation if there is reason to do so. This could be, for example, a foreign address. If you are not yet a customer and want to open an account with us, we always have to ask for a statement. If we subsequently determine that your organisation (also) has a tax residence in another country, we must pass on your details to the Tax and Customs Administration. They pass this information on to the tax authorities of the country where your company is located if it participates in the CRS. If it turns out that your organization is subject to tax in the United States, the Tax and Customs Administration will pass on the data to the IRS.</p>"}},{"componentType":"linkList","iconTitle":{"icon":{"transformBaseUrl":"https://assets.ing.com/transform/a71bcb67-85e4-490d-89f1-0ce3a4c80a3d/Functionalities-Search_Filledin","type":"image","width":24,"altTextNL":"\"\"","original":"https://assets.ing.com/m/71d656b8d3961b7/original/Functionalities-Search_Filledin.svg","extension":"svg"},"title":"More information"},"textLinks":[{"url":"/en/business/payments/common-reporting-standard-q-and-a-business","text":"Questions and answers on Common Reporting Standard"},{"url":"https://www.nvb.nl/themas/bank-en-wetgeving/crs-common-reporting-standard/","text":"CRS file Nederlandse Vereniging van Banken (Dutch)"},{"url":"http://www.nvb.nl/themas/veiligheid-fraude/fatca/","text":"FATCA file Nederlandse Vereniging van Banken (Dutch)"},{"url":"http://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/vermogen/common_reporting_standard/","text":"De Belastingdienst en CRS (Dutch)"}]},{"componentType":"linkList","iconTitle":{"title":"Payments"},"textLinks":[{"url":"/en/business/accepting-payments","text":"Accepting payments"},{"url":"/zakelijk/betalen/betalingen-doen","text":"Executing payments"},{"url":"/en/business/payments/cash","text":"Cash withdrawal and deposit"}]}]}}}