{"type":"document","data":{"id":"155e7c43-a993-465a-a6d9-c03f7b5d44e9","localeString":"nl-NL","publishDate":"2025-07-11T17:22:31.308+02:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Foreign Account Tax Compliance Act, determining foreign tax status"},"mainHeaderZone":{"componentType":"productHeader","cta":{"componentType":"cta","textLink":{"url":"https://assets.ing.com/m/2a79a44cd4c2047e/original/FATCA-form-Establish-tax-status-Sole-proprietorships.pdf","text":"Sole Proprietorship"}},"secondaryCta":{"textLink":{"url":"https://assets.ing.com/m/423b8385c974158c/original/FATCA-form-Establish-tax-status-of-your-organisation-Request-for-your-organisation-s-details.pdf","text":"Organization / Company"}},"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. Your organization may also be affected by this law. Here you can determine your foreign tax status for Sole Proprietors and Organizations.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/4d1312ba-f1f7-4d8b-9f61-36d5d7196ab3/Man-working-on-laptop-at-desk","type":"image","width":4466,"altTextEN":"\"\"","altTextNL":"\"\"","altTextFR":"\"\"","altTextDE":"\"\"","original":"https://assets.ing.com/m/6bac0874f4ec505d/original/Man-working-on-laptop-at-desk.jpg","extension":"jpg"},"title":"FATCA for Business Clients","subtitle":"Foreign Account Tax Compliance Act (FATCA)"},"backLink":{"textLink":{"url":"/zakelijk/betalen","text":"Zakelijk betalen"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Is your organization taxable in the United States?"},{"componentType":"paragraph","richBody":{"value":"<p>Have we asked you to provide us with additional information about your organization&apos;s foreign tax status? If so, please select the appropriate form above. You will then see if your organization may be subject to tax in the United States.</p>"}},{"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 taxpaying organizations or organizations with US taxpaying stakeholders that bank with foreign financial institutions, such as ING. The US tax authority IRS defines a US taxpayer as a US Person. Want to be sure whether your organization is subject to US tax? Then contact a tax advisor.</p>"}},{"componentType":"linkList","iconTitle":{"title":"Liever in het Nederlands?"},"textLinks":[{"url":"/zakelijk/betalen/foreign-account-tax-compliance-act","text":"Deze pagina in het Nederlands"}]},{"componentType":"linkList","iconTitle":{"title":"More information"},"textLinks":[{"text":"Questions & Answers FATCA Business Clients"},{"url":"http://www.irs.gov/Businesses/Corporations/Foreign-Account-Tax-Compliance-Act-FATCA","text":"US tax authority IRS"},{"text":"FATCA for private individuals"}]}]}}}