ING will contact all customers who meet one or more of the U.S. indicia listed above. Customers are required to confirm and provide evidence of their status:
If you are a U.S. Person with either U.S. citizenship or U.S. residency: a W-9 form (Request for Taxpayer Identification Number and Certification) has to be filled in.
Visit the IRS website for more information about W-9 form
- If you wish to attest that you are not a U.S. Person:
a W-8BEN form (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding) has to be filled in.
Visit the IRS website for more information about W-8BEN form
- addition, a Certificate of Loss of Nationality of the United States must be provided if an individual no longer has U.S. citizenship (thus also when born in the United States).
ING continues to provide services to U.S. citizens for accounts and savings as long as they are willing to deliver the required FATCA documentation.
New customers for whom U.S. indicia are found, will have to be documented before the relationship can be opened.
In the absence of the required documentation within a very specific timeframe, ING Luxembourg will be obliged to consider customers with U.S. indicia as U.S. Persons. As a consequence, these customers’ data and accounts must be reported to the IRS (via the local tax authorities).