{"type":"document","data":{"id":"7c1787f3-2ee8-4d0b-a497-79958a7ac4f6","localeString":"en-GB","publishDate":"2025-07-11T17:22:30.476+02:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"The US tax authorities use FATCA to tax US citizens who bank with foreign banks, such as ING."},"mainHeaderZone":{"componentType":"productHeader","cta":{"componentType":"cta","textLink":{"url":"https://assets.ing.com/m/7e10ff522aed0213/original/FATCA-form-Determine-US-tax-status-Your-personal-details.pdf","text":"Determine foreign tax status United States"}},"secondaryCta":{"textLink":{"url":"https://assets.ing.com/m/64c9e7b2d8b3acfa/original/FATCA-form-Determine-US-tax-status-Child.pdf","text":"Determine foreign tax status United States child"}},"coreHeader":{"body":"In 2014, the Dutch government entered into an agreement with the United States in response to a new U.S. tax law, the Foreign Account Tax Compliance Act (FATCA). This law is intended to prevent tax evasion by U.S. taxpayers abroad. You may also be affected by this law.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/ea9b20e2-d5b8-4238-a3f9-d0d70cc9c045/Adult-male-in-glasses-ponders-something-on-his-laptop-in-employee-lounge-in-office-setting","type":"image","width":5616,"altTextEN":"\"","altTextNL":"\"","altTextFR":"\"","altTextDE":"\"","original":"https://assets.ing.com/m/412199202de7140b/original/Adult-male-in-glasses-ponders-something-on-his-laptop-in-employee-lounge-in-office-setting.jpg","extension":"jpg"},"title":"FATCA (Private Individuals)","subtitle":"Foreign Account Tax Compliance Act (FATCA)"},"backLink":{"textLink":{"url":"/en/personal/payments","text":"All about payments"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"FATCA and the US tax authorities"},{"componentType":"paragraph","richBody":{"value":"<p>The IRS, the US tax authority, uses FATCA to tax US citizens who bank with foreign financial institutions, such as ING. The US tax authority IRS defines a US taxpayer as a US Person.</p>"}},{"componentType":"sectionTitle","title":"Received a letter about your tax status in the United States?"},{"componentType":"paragraph","richBody":{"value":"<p>Did we send you a letter asking for additional information on your tax status in the United States? If so, you can use the form attached to the letter.</p><p>You can also download the form by clicking on the button &apos;Determine foreign tax status United States&apos; above. You can print the form, fill it in and send it signed to us. Do you want to be sure whether you are liable for tax in the United States? Then contact a tax advisor.</p><p>Do you have more questions about FATCA and our letter? Click on Frequently Asked Questions FATCA on the right side.</p>"}},{"componentType":"linkList","iconTitle":{"title":"More information"},"textLinks":[{"url":"/en/personal/payments/foreign-account-tax-compliance-act/faq","text":"FATCA Q&A"},{"url":"https://www.irs.gov/businesses/corporations/foreign-account-tax-compliance-act-fatca","text":"US tax authorities IRS"},{"url":"/zakelijk/betalen/foreign-account-tax-compliance-act/english","text":"FATCA for business clients"}]},{"componentType":"linkList","iconTitle":{"title":"Payments"},"textLinks":[{"url":"/en/personal/payments/bank-accounts","text":"Bank accounts"},{"url":"/en/personal/payments/pay-with-your-phone","text":"Mobile payments"},{"url":"/en/personal/payments/money-transfers","text":"Transfer money"},{"url":"/en/personal/payments/creditcards","text":"Credit cards"},{"url":"/en/personal/payments/debit-cards","text":"Debit cards"},{"url":"/en/personal/payments/cash","text":"Cash"},{"url":"/en/personal/payments/payments-abroad","text":"Payments abroad"},{"url":"/en/personal/payments/switch-to-ing","text":"Switch from your current bank to ING"},{"url":"/en/personal/payments/rates","text":"Payment product rates overview"},{"url":"/particulier/betalen/bankrekeningen/pakketvergelijken","text":"Compare packages"}]}]}}}