The Citizen Service Number is the number given to you by the government. The number is in your passport or on your identity card.
"}},{"title":"CRS","richBody":{"value":"CRS is the abbreviation for Common Reporting Standard. The CRS is a set of agreements between countries on the exchange of financial data of individuals and organizations. In the Netherlands, the Common Reporting Standard Implementation Act has been in effect since January 1, 2016. Therefore, we need to record what your country of residence for tax purposes is. We will pass this on to the Dutch Tax and Customs Administration. If you are liable to pay tax abroad, the Dutch Tax Administration may pass this on to the tax administration of that country.
"}},{"title":"CRS-country","richBody":{"value":"A CRS country is a member state of the European Union and any country outside the European Union that has an agreement with one or more other countries to exchange financial account data.
"}},{"title":"Tax identification number","richBody":{"value":"The number by which a taxpayer is registered in the records of the local tax authority. Which number to use can be checked with the local government or can be found on the Organisation for Economic Co-operation and Development (OECD) site under the search term 'Taxpayer Identification Number'.
"}},{"title":"Tax resident","richBody":{"value":"Everyone has a tax resident country for the purposes of CRS. The law of a country determines under what circumstances someone (an individual) is tax resident in that country. Usually, you have one tax resident country. In general, this is the country where you live or reside permanently. However, there are countries that have different rules. You can check the rules with the local government or find them on the website of the Organization for Economic Cooperation and Development (OECD) under the search term 'tax residency rules'.
Not sure where you are tax resident? Then it is best to consult a tax advisor.
"}},{"title":"Resident for tax purposes in the Netherlands","richBody":{"value":"According to Dutch law, you are a tax resident of the Netherlands if you have a permanent residence or domicile in the Netherlands.
A number of circumstances determine whether there is a permanent residence or domicile in the Netherlands. The main circumstances are:
Not sure where you are tax resident? Then it is best to consult a tax advisor.
"}},{"title":"Country of residence for tax purposes","richBody":{"value":"Often you are tax resident in the country where you live. The determination of this depends on national rules. You can check these rules with the Tax Administration. In the Netherlands, the Tax Administration determines your fiscal residence on the basis of your personal situation. For example, where you spend most of your time, where your partner and/or family lives, where you work and where you have your doctor.
"}},{"title":"ID","richBody":{"value":"This is a document that proves your identity. It is issued by a recognized government. If you fill in a CRS form from us and are asked to show a copy of your identity document, it must be one of the following:
Sometimes you have an address in a country, or use a phone number from a country, that is not your tax residence country. There can be several reasons for this. For example, you may be a seasonal worker or a foreign student. In such cases, we will ask you to provide proof of this.
Below you will find an overview of the possible reasons why your address or telephone number differs from your country of residence for tax purposes and the required supporting documents: