Residence for tax purposes

The Dutch government works with other countries to combat tax evasion. For this reason, we are legally obliged to notify the Dutch Tax and Customs Administration which country you are resident in for tax purposes. You will find more information about this on this page.

Different ways of exchanging data

There are two systems that are used to exchange data between countries.

Common Reporting Standard

FATCA

What is the Common Reporting Standard?

The Common Reporting Standard (CRS) is a system for exchanging financial account data between countries that have entered into an agreement for this purpose. Under the CRS, Dutch law requires financial institutions, such as Rabobank, to check and record where clients are resident for tax purposes, including the tax number of that country.

What is FATCA?

FATCA stands for Foreign Account Tax Compliance Act. This is intended to ensure that U.S. taxpayers who hold assets outside the United States file a correct tax return with the U.S. Inland Revenue Service (IRS). The Dutch government has reached mutual agreements with the U.S. about the exchange of certain data.

All Dutch financial institutions are obliged to request data from clients with tax obligations in the U.S. and to pass this on to the Dutch Tax and Customs Administration. Such data includes the Social Security Number or Individual Taxpayer Identification Number. The Tax and Customs Administration then passes this information on to the IRS.

Are you a ‘US Person’ or do you have an organization with stakeholders who may be ‘US Persons’? If so, we will ask for details.

Wanneer ben ik een US Person.pdf

What does this mean for you as a Rabobank client?

If you wish to open a payment, savings, or securities account with Rabobank, we have to check where you are resident for tax purposes. To do this, we will ask you to fill in a form. We will do this to ensure that the correct data is passed on to the Dutch Tax and Customs Administration. This also applies if you are already our client and, based on your data, we believe that you are resident for tax purposes in a country other than the Netherlands. For example, you may have a foreign address or telephone number.

What will happen to my data?

If you indicate that you are resident for tax purposes in a country other than the Netherlands, we will inform the Dutch Tax and Customs Administration. We are required to do so by law. The Tax and Customs Administration will pass on your details to the tax authorities of the country in question. You may then receive a request from that country to file a tax return.

Notify us of any changes

If your personal situation changes, your tax details may also change. Please let us know by completing the form below and sending it to CRS@rabobank.nl.

Bepalen fiscaal inwonerschap

Self-certification form to establish Tax Residence

Your tax residence

The country in which you are resident for tax purposes depends on national rules. You can check these rules with the Dutch Tax and Customs Administration. In the Netherlands, the Tax and Customs Administration determines your tax residence based on your personal situation. For example, it considers where you spend most of your time, where your partner and/or family lives, where you work, and where you have your doctor.

fiscale woon-en vestigingsplaats

Frequently asked questions about the form

As a bank, we are obliged to record your residence for tax purposes. You have received this form because you want to open an account with us, or because, based on your data, we believe that you are resident for tax purposes in a country other than the Netherlands. For example, we may have a foreign telephone number or address for you.

Use the ‘Determining tax residence’ form to indicate your tax residence.

Based on your data, we may assume that you are resident for tax purposes in a country other than the Netherlands. For example, you may only have a foreign telephone number or address. If you actually are resident in the Netherlands for tax purposes, please send one of the documents below to explain the discrepancy between your data and your tax residence.

Situation	Document required
Diplomat, position in an embassy or consulate	Copy of your diplomatic passport
Military	Copy of your military passport
Student	Copy of visa if applicable, otherwise a statement providing background information
Lecturer, trainee, intern, or participant in an exchange program	Copy of visa if applicable, otherwise a statement providing background information
Other	A statement providing background information

It is mandatory to provide a tax number on the form. This tax number is known as the Tax Identification Number, but each country uses its own term. For example, in the Netherlands we have the term BSN (burgerservicenummer), Belgium uses the term Nationaal Nummer, and Germany has Steuerliche Identifikationsnummer.

This is always the number you use on your tax return in that country. In the Netherlands, you will find your BSN on your passport, identity card, or driver’s license. With older versions of these documents, this number is on the front. If you have a new passport, driver’s license, or identity card, then it’s on the back.

See which number must be provided for each country:

Check out the list on the OECD’s website

The Taxpayer Identification Number (TIN) is your identification number for your tax records with the U.S. Inland Revenue Service (IRS). If you were born in the United States of America*, you must always provide us with your U.S. TIN, unless you have a Certificate of Loss of Nationality of the United States.

There are two types of U.S. TINs:

For U.S. residents and citizens, this number is the same as the Social Security Number (SSN). This is the U.S. version of the burgerservicenummer (citizen service number).

Foreign U.S. taxpayers can apply for an Individual Tax Identification Number (ITIN).

*The United States also includes the following U.S. Territories: the Commonwealth of the Northern Mariana Islands (if you were born there after November 3, 1986), the Commonwealth of Puerto Rico, Guam, and the U.S. Virgin Islands.

In almost all cases, you are a tax resident of the country in which you live. This is usually also the case if you work in a country other than the one in which you live.

In exceptional cases, you may be a resident for tax purposes of a country other than that in which you live. In that case, we will ask for background information and copies of documents that support your statement.

Examples of documents that can support your statement:

Diplomatic passport;

Service passport;

Visa;

Statement by a tax authority.

More information for each country can be found on the OECD’s website by searching for ‘tax residency’.

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Help

Residence for tax purposes

Different ways of exchanging data

What is the Common Reporting Standard?

What is FATCA?

What does this mean for you as a Rabobank client?

What will happen to my data?

Notify us of any changes

Your tax residence

Frequently asked questions about the form

Why am I receiving the ‘Determining tax residence’ form?

Can I refuse to fill in the form or fill it in later?

Can I be resident for tax purposes in more than one country?

Can I object?

What is a Tax Identification Number?

What is a U.S. TIN?

I do not have a U.S. TIN, but I still want to open an account. What should I do now?

Where can I send the form if I live abroad?

Is it possible that I am not a tax resident of the country in which I live?