{"type":"document","data":{"id":"64e1787d-4105-412a-bad0-a4ba8429fc2a","localeString":"en-GB","publishDate":"2025-12-08T15:50:30.319+01:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Everything you need to know about the U.S. withholding tax you may have to pay."},"mainHeaderZone":{"componentType":"productHeader","coreHeader":{"body":"If you invest in U.S. instruments as an individual or business entity, this may lead to U.S. source income, such as dividend or coupon payments. If this income is taxed under the American tax system, you may qualify for a lower tax rate. This page is an English translation of the original Dutch version.*","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/40828065-e090-46b9-9b55-9ce3cc1ef54f/SDD-fraud-1920","type":"image","width":1920,"original":"https://assets.ing.com/m/6ced896c0169db6e/original/SDD-fraud-1920.jpg","extension":"jpg"},"title":"Income from U.S. investments"},"backLink":{"textLink":{"url":"/en/personal/investing","text":"Investing"}}},"flexZone":{"flexComponents":[{"componentType":"paragraph","title":"What do we need from you?","richBody":{"value":"

To determine whether investors qualify for a lower tax rate on U.S. source income, withholding certificates are used. When you indicate that you apply for a lower tax rate, ING will arrange this. Please complete a withholding certificate correctly and return it to ING.

"}},{"componentType":"paragraph","title":"Which form should you use?","richBody":{"value":"

Below you can find the forms and instructions from ING and the United States Tax Authority (IRS). 

 

Business entity
SituationIRS-formIRS-instructionsING- guidance
US personW-9 (pdf)W-9instW-9-ING (pdf) 
Non US Person (Government, international organization or Central Bank)W-8EXP (pdf)W-8EXPinst (pdf)W-8EXP-ING (pdf)
Non US person (Beneficial owner of the income / account)W-8BENE (pdf)W-8BENEinst (pdf)W-8BENE-ING (pdf)
Non US Person (Intermediary or Flow Through Entity)W-8IMY (pdf)W-8IMYinst (pdf)W-8IMY-ING (pdf)

In the W8BEN-E form you can use the Validate button at the bottom right of the PDF to check the completeness of the form.

Individual
SituationIRS-formIRS-instructionsING- guidance
US personW-9 (pdf)W-9instW-9-ING (pdf)
Non US person (Beneficial owner of the income/account)W-8BEN (pdf)W-8BENinst (pdf)W-8BEN-ING (pdf)

In the W8BEN form you can use the Validate button at the right bottom of the PDF to check the completeness of the form.

"}},{"componentType":"paragraph","title":"Please return the form","richBody":{"value":"

Once you have filled in and signed the form, please return it by e-mail or post to the e-mail or postal address provided in the letter from ING. If we have received the form, we will contact you within 10 working days about the next steps. If you have any other questions regarding this request, feel free to contact our customer service or use Chat.

*This translation is intended for the customer’s convenience only. In the event of any inconsistency between the English translation and the original Dutch version, the original Dutch version shall prevail.

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