You are receiving this letter because FATCA regulations require us to check whether our customers are US persons and therefore liable to pay tax in the United States. ING is required to pass on certain data about US persons to the tax authorities, which in turn pass it on to the IRS (Internal Revenue Service). Depending on your situation, we now ask you to do the following:
You have previously indicated to us that you are a US Person in the so-called Self Certification form (Form Determining Tax Status in the United States). As of 1/1/2020, we are only allowed to provide information about you with a US TIN number. We therefore need a new declaration from you, which also states your TIN number. This number is required because it is the most reliable feature for the United States to determine that it concerns a particular person. If you do not have a TIN number, request one as soon as possible through the U.S. Consulate. More information can be found at
Dutch banks have a legal obligation to determine whether a customer is an American - a so-called US Person. Customers where there are indications that they may be a US Person must complete a statement to confirm or deny that they are a US Person. The indications ING has that you may be a US person are that you were born in the US, have a US address or phone number, for example.
The statement that ING asks you to fill out is called 'Determine foreign tax status United States' (also called a Self Certification form). We are sending you this request now because we asked you to complete this form earlier and we have not yet received a response from you. Please note that failure to respond may, in extreme cases, mean that we have to block your account.
"}},{"title":"Why haven't I received an email about this?","richBody":{"value":"We believe it is important that you are well informed about the FATCA regulations and their consequences. As ING we have several ways to communicate. For example via My ING, ING.nl or by post. Depending on the message, we choose the most appropriate means of communication. In this case we have chosen to send the communication by post and not by e-mail.
"}},{"title":"I already pay taxes through my employer in NL and for my fees in the US. A form from you is therefore not necessary, is it?","richBody":{"value":"For the FATCA obligation, it is not relevant whether and where you have already paid taxes. As a bank, we are legally obliged to identify US Persons and pass on certain data to the Dutch Tax Authorities. For this reason, we still ask you to complete the Self Certification form and return it to us.
For information on the tax return obligation in the United States for US persons, see also: https://www.irs.gov/individuals/international-taxpayers/taxpayers-living-abroad.
"}},{"title":"What exactly does FATCA mean and where can I find more information?","richBody":{"value":"The acronym FATCA stands for Foreign Account Tax Compliance Act. This is a U.S. law that aims to combat tax evasion by U.S. taxpayers abroad. In response to this Act, the Dutch government has entered into an agreement with the United States and has incorporated it into Dutch law.
As of July 1, 2014, this law requires ING to determine whether its customers may be subject to tax in the United States. This involves identifying so-called US Persons. If a customer is identified as a US Person, the account details of the customer in question are sent to the Dutch Tax Administration, which then forwards them to the US tax authorities (the IRS). The information that the US Tax Administration (IRS) then receives from the Dutch Tax Administration can then be compared by the IRS with the declaration filed by US Persons in the United States.
More information on FATCA can be found on the website of the Netherlands Bankers' Association: https://www.nvb.nl/themas/bank-en-wetgeving/fatca-accidental-americans/. For specific questions, it is best to contact a financial advisor.
"}},{"title":"What is a US Person?","richBody":{"value":"The United States has a tax liability that is more extensive than many other countries in the world. Under US tax law, 'US Persons' are taxable in the US regardless of where they live or work.
ING is not an advisor on US rules and laws. Your tax advisor can help you determine if you are a US Person. In general, these 3 guidelines apply to determining if you are a US Person:
1. You are a US citizen
A person is a US citizen if he or she:
In addition, persons born in certain U.S. Territories (Puerto Rico, the U.S. Virgin Islands, Guam, the Northern Mariana Islands) are often also U.S. citizens.
Thus, you are also a US Person if you were born in America but do not have a US passport. You may also be a US Person if one of your parents has US citizenship, but you have not lived in the United States yourself.
2. You meet the 'Green Card' test
You are considered a US Person if you have been granted the right to lawful permanent residence in the United States, a so-called 'Green Card'. You can find more information about the Green Card test here.
3. You meet the so-called 'Substantial Presence' test
To meet the substantial presence test, a person must have been physically present in the United States for at least:
US TIN stands for 'United States Taxpayer Identification Number' and is the tax administration identification number for the United States Internal Revenue Service (IRS). For individuals, the US TIN is similar to the Dutch citizen service number (burgerservicenummer or BSN in Dutch).
There are different types of US TINs. The type relevant to individuals is the so-called Social Security Number (SSN). The terms US TIN and SSN are sometimes used interchangeably, but for US citizens and residents they refer to the same number.
"}},{"title":"How do I apply for a US TIN / SSN?","richBody":{"value":"Applying for a US TIN is done through the headquarters of the US Federal Benefits Unit (FBU) in Dublin. This is the processing center for all applications and issues relating to the US TIN for US citizens in countries including the Netherlands.
On their website you can find out which forms and documents you need to apply for a US TIN. This information can be found on the following page: https://ie.usembassy.gov/u-s-citizen-services/social-security/social-security-numbers-ssn/.
You do not need to submit the required information locally in Dublin. They can also be submitted to the US consulate in Amsterdam. The consulate will certify the information and send it to Dublin. The consulate offers special 'walk-in days' when you can visit them to apply for your US TIN. Unfortunately, the consulate does not offer the option to make an appointment for this. You can find more information about these walk-in days on our website: https://www.ing.nl/particulier/betalen/foreign-account-tax-compliance-act/extra-inloopuren-aanvraag-ssn.html
Please note: To ensure a successful application, you must have with you (copies of) all documents required for the application. Incomplete applications will not be processed by the consulate. Please note that it is not possible to make copies at the consulate, so please bring copies yourself. For more information see: https://nl.usembassy.gov/u-s-citizen-services/social-security/
The processing of your application may take several months. What you can tell the ING in the meantime is explained under the question 'I have applied for my US TIN, but have not yet received it'.
"}},{"title":"I have applied for my US TIN, but have not yet received it.","richBody":{"value":"If you have applied for your US TIN, but have not yet received it, we ask you to complete the form 'Determine foreign tax status United States' and return it to us along with the proof of application. On this you can indicate that your US TIN is under application. We may contact you regarding the status of your US TIN. Once you have received your US TIN, please send it to us as soon as possible. This can be done by sending an email to belastingstatus@ing.nl
"}},{"title":"What if I refuse to give up my (full) US TIN? The US government does not allow sharing my US TIN with others.","richBody":{"value":"ING is required by FATCA law to record your full US TIN (SSN). ING's request to provide your US TIN is thus based on legislation created by the United States itself. The instruction from the US government is primarily intended for non-legitimate inquiries about your US TIN. Therefore, we would ask you to complete, sign and return to ING the form 'Determine foreign tax status United States’ including your full US TIN (SSN).
If you prefer to use the form as prepared by the IRS itself, you can use this form: https://www.irs.gov/pub/irs-pdf/fw9.pdf
"}},{"title":"I want to renounce my U.S. citizenship; how do I do that?","richBody":{"value":"
It is possible to renounce your US citizenship. This does not affect your tax obligations in the United States. More information on renouncing your U.S. citizenship can be found on the website of the U.S. Embassy and Consulate in the Netherlands: https://nl.usembassy.gov/u-s-citizen-services/citizenship-services/renunciation-u-s-citizenship/. A tax advisor can provide you with more advice.
Successful renunciation of your U.S. citizenship is evidenced by a Certificate of Loss of Nationality. However, a Social Security Number is required to apply for a Certificate of Loss of Nationality. If you do not have one, you must first apply for one. The process of applying for a Certificate of Loss of Nationality can take several months. Therefore, we ask that you send us the form "Determining Foreign Tax Status United States", along with proof of the application for a Certificate of Loss of Nationality.
"}},{"title":"Why is my account blocked? I can't access my account and automatic payments have been blocked.","richBody":{"value":"A block has been placed on your account because we have not received a response to the letter we sent to the address we know.
In order to comply with FATCA legislation, we are required to verify whether our customers may be subject to tax in the United States. We have to check this with the form 'Determine foreign tax status United States'. In recent months, we have sent you several letters at the address we have on record asking you to complete and return this form to us. These letters state that failure to respond will result in the account being blocked.
It is possible that these letters escaped your attention and that we therefore did not receive a completed form from you. We are aware that blocking an account is a very drastic measure. Blocking your account is an extreme attempt to still receive the requested information. Your account can only be unblocked if you respond and the form 'Determine foreign tax status in the United States' is processed.
"}},{"title":"I want the blockage taken off immediately. What needs to be done?","richBody":{"value":"We can only unblock your account if you fill in the form 'Determine foreign tax status United States' and send it to us. Once this has been processed your account will be unblocked. You can send the completed form to belastingstatus@ing.nl for processing and unblocking.
"}},{"title":"What legislation states that ING must record my US TIN if I am a US Person?","richBody":{"value":"Many countries have signed a FATCA treaty with the United States, the so-called Intergovernmental Agreement (IGA). The obligations under the IGA are laid down in the Dutch International Assistance (Taxation) Act and the International Assistance (Taxation) Implementation Decree. Under this legislation, banks must report data on account holders who are US Persons to the Dutch Tax Administration. In turn, the Dutch tax authority exchanges these data (including the US TIN) with the US tax authority (IRS).
From January 1, 2020, banks will no longer be allowed to report its account holders who are US Persons without the US TIN. Hence banks require the US TIN from account holders who are US Persons. With the possible consequence of terminating the banking relationship if a US Person is unable or unwilling to provide the US TIN. Since requesting such a US TIN can take some time, we are approaching you now about this. See also: How do I apply for a US TIN / SSN?
"}},{"title":"What happens to my data? And what information is passed on?","richBody":{"value":"According to obligations, banks annually report to the Dutch Tax Administration the following data of their customers who are US Person: name, address, account number, Social Security Number (US TIN), balance of the account(s), interest and dividends received as well as the proceeds from the sale, redemption or buyback of assets.
This information is then automatically exchanged by the Dutch Tax Administration with the United States Tax Administration (IRS). In turn, the Dutch Tax Administration receives information from the IRS about bank accounts held by Dutch residents in America.
"}},{"title":"Why can't ING use the data it already has on me?","richBody":{"value":"According to FATCA legislation, you have to tell ING what your tax residence is and what your US TIN number is. You provide us with this information using the form 'Determine foreign tax status in the United States'. If anything changes in your situation, we as a bank cannot and may not use your personal data just like that. In this case too, you must tell ING whether the information is correct by filling in the form Determining foreign tax status in the United States.
"}},{"title":"I had to incur expenses to apply for my US TIN / Certificate of Loss of Nationality. Will I be compensated for this?","richBody":{"value":"No, ING will not compensate you for this. Applying for a US TIN or Certificate of Loss of Nationality is an obligation that you have as a US Person.
"}},{"title":"I want to file a complaint, where can I do this?","richBody":{"value":"You can send your complaint or objection to the address or e-mail address mentioned in the letters. You will receive a response from us within two weeks of receiving the complaint.
"}},{"title":"I am not satisfied with the way the complaint is being handled.","richBody":{"value":"If you are not satisfied with the handling of your complaint, you can send a letter to the management of ING within six weeks after this e-mail. In the letter you state: your complaint and explain why you disagree with ING's previous response to it. Please include your name, address, telephone number and signature. The address of the ING Board is: ING Board, Antwoordnummer 230, 1000 XA Amsterdam.
"}}]},{"componentType":"linkList","iconTitle":{"title":"More information"},"textLinks":[{"url":"/particulier/betalen/foreign-account-tax-compliance-act/vragen-en-antwoorden","text":"This page in Dutch"}]},{"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"}]}]}}}