Netherlands: Missing U.S. TINs under FATCA | KPMG | US

Netherlands: Missing U.S. taxpayer identification numbers under FATCA

Netherlands: Missing U.S. TINs under FATCA

The Dutch tax administration issued a release reflecting information provided by the IRS in Notice 2017-46 regarding submissions of the missing U.S. taxpayer identification numbers (TINs) for certain accounts under the FATCA regime.


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The Dutch release states that with regard to the 2017, 2018, and 2019 reporting of existing accounts that are “U.S. reporting accounts,” there will not be “significant non-compliance” if solely due to a failure to obtain and report each mandatory U.S. TIN.


Read a January 2018 report [PDF 95 KB] prepared by the KPMG member firm in the Netherlands

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