Netherlands: Official translation of FATCA guidance

Netherlands: Official translation of FATCA guidance

Guidance concerning the Foreign Account Tax Compliance Act (FATCA), issued in January 2015 by the Dutch Ministry of Finance, includes technical explanatory notes to the intergovernmental agreement (IGA) between the Netherlands and the United States. Originally, the guidance was only officially available in Dutch.


Related content

An official English version of the FATCA guidance (English) is available. This guidance identifies four types of financial institutions, and sets forth rules for each under the FATCA regime:

  • Depository institution
  • Custodial institution
  • Investment entity
  • Specified insurance company

As previously reported, holding companies and treasury centers resident in the Netherlands generally are not considered financial institutions, provided that these entities do not fall within the scope of one of the above-listed types.


Read a January 2015 report prepared by the KPMG member firm in the Netherlands: Dutch Guidance on FATCA Published

© 2017 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal



KPMG's new digital platform

KPMG International has created a state of the art digital platform that enhances your experience, optimized to discover new and related content.