Foreign tax residence

We request your help in determining your tax residence

The Dutch government is cooperating with other countries to prevent tax evasion. Therefore we are required to inform the Dutch tax authorities in which country you are tax resident. This page will provide more information on the subject.

What is Common Reporting Standard?

The Common Reporting Standard (CRS) is a system for automatic exchange of information on financial accounts between CRS participating countries. On behalf of CRS, Dutch law requires all financial institutions, such as Rabobank, to determine the foreign tax residence of their clients.

Read more on CRS at Rijksoverheid.nl (in Dutch)

What happens with my client data?

In case you declare to be tax resident of a country other than The Netherlands, we are obliged to forward this information to the Dutch tax authorities. The legal obligation is based on the cooperation between the Dutch government and various other countries to prevent tax evasion. The Dutch tax authorities transfer this information to the relevant tax authority. If your information requires to be transferred to the tax authorities of another country, you might get a request to fill out a tax return form. An updated overview of all CRS committed countries can be found on the OECD website.

See more on CRS committed countries at OECD

Read more on exchange of information at Belastingdienst.nl (in Dutch)

If your situation changes

If your personal situation changes, your tax residence might change as well. Please contact your Rabobank to inform them about the change so CRS relevant changes are detected as well.

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How do I determine my tax residence?

In which country you are tax resident is dependent on local legislation. In The Netherlands the Dutch tax authorities determine your tax residence based on your personal situation. For example the place in which you spend most of your time, where your partner or family lives, where your work is located and where you go to the doctor.

Read more in the brochure ‘Tax residence’ (in Dutch)

Frequently Asked Questions about the form

Why did I receive a self-certification?

We are required to register your tax residence when opening a financial account. You also receive this form if, according to our data, we believe you might be tax resident of a foreign country. This data includes information on a foreign phone number or address. With the 'Self-certification form to establish Tax Residence' you can declare what your tax residence is.

Can I refuse to complete the form or postpone this activity?

A completed form is needed if you would like to open a new account at our bank. If we have reason to believe that you are a tax resident of a foreign country, we are legally obliged to forward this information to the Dutch tax authorities.

I returned the form too late. What can I do?

As a customer of Rabobank you will receive the form 'Self-certification form to establish foreign (tax) status' when, according to our data, we believe you might be tax resident of a foreign country. For example when you changed your data. When you do not return a completed form within 90 days, you will receive a letter. In this letter we will inform you that according to our client data we think you are a tax resident of a foreign country. We will forward this information to the Dutch tax authorities. We are legally obliged to do this. The Dutch tax authorities will transfer this information to the tax authorities of the relevant country.

Tax resident of multiple countries?

You may have tax obligations in more than one country. Your tax residence is however most likely only in one country. If you are uncertain what your tax residence is, please ask your tax advisor for assistance.

Can I object to the decision?

Based on the data we have on file we have reason to believe you are tax resident of a foreign country. For example due to a foreign phone number or address. Is our data not correct? Please attach a document which supports the new data. Which document is required for your situation is stated in the overview provided below.

Situation Required document
Diplomat, position in consulate or embassy Copy of diplomatic passport
Military staff Copy of military passport
Student Copy of appropriate visa if applicable, or written statement in which background information is provided
Teacher, Trainee, intern or participant in exchange program Copy of appropriate visa if applicable, or written statement in which background information is provided
Cross border commuters Written statement in which background information is provided
Other Written statement in which background information is provided

What is a TIN?

If you are tax resident of a certain country, you are obliged to provide a tax number on the form. This tax number is internationally known as Taxpayer Identification Number (TIN), but every country utilizes different identifiers. For example in The Netherlands we use ‘BSN’ (Burger Service Nummer), in Belgium it is called ‘National number’ and Germany even uses two identifiers: ‘Fiscal number’ and ‘Identification number’. It is always the personal identifier you use when filing your tax return. In The Netherlands you will find your BSN on your passport, identification card, or driving license.

Read more on which countries issue TINs on the OECD website

What should I do if I made a mistake while completing the form?

If you added or deleted text, or the form has not been filled completely, the form is not valid. You need to request a new form at your Rabobank.

Which address can I send the form to if I live abroad?

If you live abroad, you can return the form to your Rabobank.

Find the address of your Rabobank

Which documents should be attached to the form?

The letter, accompanying the form, includes an attachment ‘required documents’ which provides more information on which document is necessary. This overview is also provided below.

Situation Required document
Diplomat, position in consulate or embassy Copy of diplomatic passport
Military staff Copy of military passport
Student Copy of appropriate visa if applicable, or written statement in which background information is provided
Teacher, Trainee, intern or participant in exchange program Copy of appropriate visa if applicable, or written statement in which background information is provided
Cross border commuters Written statement in which background information is provided
Other Written statement in which background information is provided

Will I receive a letter of confirmation (on my tax residence)?

If you have declared in the self-certification to be tax resident of a foreign country, you will receive a letter of confirmation. You will also receive a letter of confirmation when we have already registered your tax residency. In this letter we will inform you on our legal obligation to report your tax residence to the Dutch tax authorities.

Are the FATCA and CRS self-certification alike?

The aim of the United States FATCA (the Foreign Account Tax Compliance Act) is to ensure that ‘US Persons’ outside the USA send tax returns to the United States tax authority – the IRS (Internal Revenue Service). CRS also prevents tax evasion, but is applicable to more countries.

By virtue of the FATCA act, Rabobank will forward information about customers who are potential tax subjects in the United States to the Dutch Tax and Customs Administration. The Dutch Tax and Customs Administration will forward this information to the IRS. If we believe you might be a tax resident of the United States we ask you to complete the self-certification.

How do I know that I am a U.S. Person?

You are a U.S. person if you are U.S. citizen or U.S. residental alien, as defined in the PDF below.

Definition U.S. citizen or U.S. residental alien

More information about CRS?

Should you have any questions please contact us at phone number (030) 215 29 22, or send an e-mail to crs@rabobank.nl. We are available from Monday to Friday (9.00 a.m. to 5.00 p.m.).

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