Liberty and justice for all United States persons abroad

The Isaac Brock Society

FATCA and the Netherlands

Posts on The Isaac Brock Society website concerning FATCA and the Netherlands

For articles on other websites, see Media and Blog Articles

For general discussion of FATCA, see  FATCA Discussion Thread

August 2019

31: Dutch banks ask: Do you remember where you were born or were you in fact born in the United States?

May 2019

18: More Recent Anti-U.S. FATCA/CBT Activity in France, Netherlands, and Canada by Government Officials

July 2018

01: U.S., U.K., Canada, Australia and Netherlands form international tax enforcement group

March 2017

14: U.S. consulate in Netherlands ignorant of 9 FAM 202.1-2 regarding visa issuance to person with possible claim to U.S. citizenship?

November 2016

01: Dual Citizens of Sweden, France, Netherlands, Denmark & Canada take note! Your Country WILL NOT Collect for the U.S.

June 2016

27: Pushback to #FATCA in France, Italy, Holland & Israel

July 2014

14: FATCA Dutch treaty

April 2014

14: Dutch Board for the Protection of Human Rights rules against FATCA nationality discrimination

May 2013

21: More from MEP Sophia In’t Veld today on FATCA

April 2013

22: New questions from MEP Sophia In’t Veld on FATCA

04: MEP Sophia In’t Veld discusses FATCA in EU Parliament

May 2012

01: Dutch Finance Secretary sidesteps hostile questions from lawmakers on FATCA

 

31 thoughts on “FATCA and the Netherlands”

  1. This is really not country specific, because it involves the ongoing saga of the treatment of complaint 1398/2013/ANA against the European Commission, brought by Sophie in’t Veld. This is something to keep watching as per the commitment made by European Ombudsman
    Emily O’Reilly; “I have asked the Commission to send its reply by 31 March 2015.”

    ‘Access to all documents relating to the correspondence and talks between the European Commission, the EU Member States and the US authorities, on the consequences of the US Foreign Account Tax Compliance Act (‘FATCA’).’
    Case: 1398/2013/ANA
    Opened on 13 Aug 2013 – Draft recommendation on 03 Dec 2014
    Institution(s) concerned: European Commission
    Field(s) of law: General, financial and institutional matters,External relations
    Types of maladministration alleged – (i) breach of, or (ii) breach of duties relating to: Requests for public access to documents [Article 23 ECGAB]
    Subject matter(s): Dealing with requests for information and access to documents (Transparency)
    http://www.ombudsman.europa.eu/en/cases/caseopened.faces/en/51510/html.bookmark

    and,
    http://www.sophieintveld.eu/download/getFile/1521

    European Ombudsman
    Emily O’Reilly
    European Ombudsman
    Strasbourg, 03/12/2014
    Ms Sophie in ‘t Veld
    Rue Wiertz 60
    ASP 08 G 165
    B-1047 Brussels
    BELGIQUE
    sophie.intveld@ep.europa.eu
    Draft recommendations of the European Ombudsman in the inquiry into
    complaint 1398/2013/ANA against the European Commission
    Dear Ms In’t Veld,
    Please find enclosed, for your information, a copy of my draft
    recommendations that I have sent to the Commission in relation to your
    complaint.
    My draft recommendations are as follows:
    1) The Commission should make a fresh attempt at a fair solution in
    relation to the complainant’s request for access to Documents 14 and 15. In
    doing so, the Commission should provide sufficient detail to the
    complainant, along the lines identified in paragraph 54, that would enable
    the complainant to narrow the scope of her request if she so wishes. Such a
    proposal should be made within a maximum of 15 working days. In the event
    that this proposal were not to be accepted by the complainant, the
    Commission should proceed to the assessment of the documents concerned
    without any further delay.
    2) The Commission should re-examine the complainant’s request for
    access to the non-disclosed documents or parts thereof as regards Document
    1, Document 3, Document 6 (only as regards pages 9 to mid-page 10),
    Document 11, and Documents 12 and 13.
    1 avenue du President Robert Schuman
    cs 30403
    F • 67001 Strasbourg Cedex
    T. + 33 (0)3 88 17 23 13
    F. + 33 (0)3 88 17 90 62
    http://www.ombudsman.europa.eu
    eo@ombudsman.europa.eu
    Page 2
    I have asked the Commission to send its reply by 31 March 2015.
    Yours sincerely,
    Emily O’Reilly
    Enclosure:
    • Draft recommendations sent to the Commission

    http://www.ombudsman.europa.eu/en/cases/draftrecommendation.faces/en/58452/html.bookmark

    Draft recommendations of the European Ombudsman in the inquiry into complaint 1398/2013/ANA against the European Commission, made in accordance with Article 3(6) of the Statute of the European Ombudsman
    Available languages: en
    inShare

    Case: 1398/2013/ANA
    Opened on 13 Aug 2013 – Draft recommendation on 03 Dec 2014
    Field(s) of law: General, financial and institutional matters,External relations
    Types of maladministration alleged – (i) breach of, or (ii) breach of duties relating to: Requests for public access to documents [Article 23 ECGAB]
    Subject matter(s): Dealing with requests for information and access to documents (Transparency)………
    ………………….

  2. Of special note to those in the EU. EU MEP Sophie in’t Veld has persisted in getting the EU to release certain documents regarding EU discussions with the US re FATCA. After long delay, something has finally been released:
    http://sophieintveld.eu/commission-discloses-documents-on-us-tax-agreements-with-eu-member-states/
    ’20 aug 15
    Commission discloses documents on US tax agreements with EU Member States

    Member of the European Parliament Sophie in ‘t Veld (ALDE/D66) requested the European Commission in March 2012 to publicly disclose all documents and correspondence regarding the American Foreign Account Tax Compliance Act (FATCA).’

    “…….The European Commission refused to provide the relevant documents to In ‘t Veld, asserting initially that it would be too much work to scrutinise all relevant documents before disclosure and that In ‘t Veld needed to specify which documents she deemed relevant. As it is impossible to make a selection as long as the documents are not disclosed, In ‘t Veld referred to the European Ombudsman with a complaint. In February 2014, the Ombudsman recommended that the Commission would reassess In ‘t Veld’s request. After more than a year, the Commission responded with the letters below. The disclosed (parts of the) documents should follow suit.

    FATCA – COM reply confirmatory application – Part I
    In’T VELD – PART II – Decision – Part II
    FATCA – COM List of documents – Part I
    List of Documents PART II
    …..”

  3. Comment from @Deckard re EU Commission’s reply to EU MEP Sophie in’t Veld;
    http://isaacbrocksociety.ca/2015/05/03/99929-needed-in-94-more-days-to-make-the-100000-august-4-2015-payment-for-canadian-fatca-iga-lawsuit-il-nous-reste-99929-a-ramasser-pour-notre-poursuite-judiciaire/comment-page-72/#comment-6402493

    “….this reply clearly contradicts to the US Administration’s assertions that FATCA IGA’s are not international treaties and therefore not requiring Congressional review and ratification. Ms. Day most unequivocally refers to them as “international tax treaty negotiations.”

  6. “.Extraterritoriale werking van regelgeving: Wat is het gevolg van de neiging van een aantal machtige landen, zoals de Verenigde Staten, om hun recht ook van toepassing te verklaren buiten hun landen, en andere staten en buitenlandse ondernemingen te dwingen activiteiten te ontwikkelen ten behoeve van (bijvoorbeeld) de Verenigde Staten (extraterritoriale werking van regelgeving). Voorbeeld 1: de FATCA die Europese landen en Europese ondernemingen dwingt om gratis gegevens over ‘Amerikaanse belastingplichtigen’ te verstrekken aan de Amerikaanse autoriteiten. Voorbeeld 2: de Amerikaanse sanctieregels, die zo ruim worden geïnterpreteerd dat zij ook van toepassing zijn op gebeurtenissen zonder of met een minieme relatie met de Verenigde Staten. Zie hier over het artikel van M.J. Blotwijk in het Tijdschrift voor Sanctierecht & Onderneming, 2015 nr. 1. https://denhollander.info/artikel/11889

    Extraterritoriale werking van regelgeving: Is het beboeten van buitenlandse ondernemingen op grond van extraterritoriaal werkende regelgeving al een belangrijke nieuwe inkomstenbron voor bepaalde staten, respectievelijk ziet het er naar uit dat dit een belangrijke inkomstenbron gaat worden. Worden buitenlandse ondernemingen harder aangepakt dan binnenlandse ondernemingen? Welke economische effecten hebben dit soort regelgeving?..”
    Geplaatst op 22 april 2015

    https://ellentimmer.wordpress.com/2015/04/22/wetenschapsagenda/

    Google translate into English;
    “Extraterritorial effect of regulation: What is the consequence of the tendency of some powerful countries like the United States to declare their rights also apply outside their countries, and to force other states and foreign companies to develop activities in favor of ( for example) the United States (extraterritorial application of regulations). Example 1: the FATCA those European countries and European companies forced to provide free information about “American taxpayers” to the US authorities. Example 2: The American penalty rules, that will be interpreted broadly so that they are also applicable to events with no or a minimal relationship with the United States. See here on the article of M.J. Blotwijk in the Journal of Sanctions Law & Company, 2015 No. 1.
    Extraterritorial effect of regulation: Is the fining of foreign companies on the basis of extraterritorial legislation already operating a major new source of income for some states, see respectively the forward that this will be an important source of income. Are foreign firms more harshly than domestic firms? What economic effects this kind of legislation?”

  8. The group posting these is AmericansOverseas.org. You would think they were a public service group. However, they appear to be a referral agency taking fees from accounting and legal firms in Holland in return for referring clients. One glaring error is the statement that you have to file taxes before renouncing.
    As we have found out, doing nothing is often the best policy.

  9. Thanks for underscoring that @Portland.

    It is only the testimonial part with the true stories of how those ‘abroad’ that the US arrogantly claims are ‘UStaxablepersons’ that I found useful. To be very clear,
    I am not intending to endorse the views or services of AmericansOverseas.org

  10. IBS Admins, if after viewing the videos above you think they are not useful or are misleading, please delete my posts with the links. I don’t want to feed the compliance industrial complex, mislead readers, advertise commercial interests, or urge people to ‘come into compliance’ or out themselves.
    Thanks!

  11. @Badger,

    No problem, IMO. In posting the links, you mentioned in your comment that you’re posting because of what these Accidental Americans have to say in the video [about how FATCA has disrupted their lives (good illustrations of the outrageousness and lunacy of FATCA/CBT)] and that you’re not endorsing the sponsor of the videos nor advising that those affected comply. So anyone reading your comment with the links is forewarned. And as it happens, Portland’s added a little more background about the sponsor in his comment, which is good too. Sometimes on other threads, particularly the Media and Blog articles thread, someone posts a link to an article by a condor because it’s relevant (as these Accidental Americans’ stories are), so I think we have plenty of precedent. Personally I think anyone who is reading Brock is aware (and first-timers become quickly aware) that there are options besides compliance, that compliance may not be appropriate for themselves, so not likely to fall prey. I fear for people who have never been on Brock, Sandbox or FBAmericanExpatriates and end up on condor sites and articles.

  15. “In light of the continuous intimidation and force used in the collection of diaspora tax and its resulting social and political unrest, the cabinet is forced to give the Eritrean government a powerful signal.”

    Now if only the cabinet would give itself a powerful signal to itself and use its vote in the EU Council of Member States to support requesting the EU to negotiate an EU-wide IGA to replace the bilateral agreements implemented by individual Member States with the US.

  17. https://www.dutchnews.nl/features/2019/04/its-dutch-american-friendship-day-but-have-you-filed-your-taxes/

    ….”…..‘Honestly, I’m considering giving up my citizenship,’ said Tim Jenkins, who also did not want to use his real name. Time Magazine found US citizens giving up their citizenship increased sevenfold after the legislation was passed. Some Dutch banks will not open accounts or give mortgages to US citizens as a result of the onerous of reporting requirements and high penalties that FATCA brings. Jenkins says that FATCA has made it more difficult or even impossible for him to open a bank account in the EU. ‘I couldn’t find a bank that would do it when we were living in Switzerland,’ he said. He and his Austrian wife moved to the Netherlands two years ago from Geneva. Since FATCA applies to all US citizens, that includes anyone who was born in the US, even to foreign parents, even if they have never returned to the country since birth. ‘Many people are confused by it,’ admits Heather Van de Velde, the IRS attache at the US consulate.”

  19. re the quote I posted above, this was the line that really caught my attention;
    ‘…………Many people are confused by it,’ admits Heather Van de Velde, the IRS attache at the US consulate.””

    My intent not to reinforce any compliance condor calls….

  23. https://www.rijksoverheid.nl/binaries/rijksoverheid/documenten/kamerstukken/2019/08/27/beantwoording-kamervragen-fatca/beantwoording-kamervragen-fatca.pdf
    https://www.rijksoverheid.nl/documenten/kamerstukken/2019/08/27/beantwoording-kamervragen-fatca
    Beantwoording Kamervragen FATCA

    Staatssecretaris Menno Snel (Financiën) stuurt de Tweede Kamer antwoorden op vragen over FATCA.

    Aug 27, 2019 – Datum. 27 augustus 2019. Betreft. Beantwoording Kamervragen FATCA. Geachte voorzitter,. Hierbij stuur ik u de antwoorden op de vragen van de leden Lodders (VVD) en. Van Weyenberg (D66) over het artikel “Recalcitrant accountholders in de IGA”. (ingezonden op 6 augustus 2019). Hoogachtend,.

    from Google translate:

    Answering parliamentary questions FATCA
    State Secretary Menno Snel (Finance) sends the House of Representatives answers to questions about FATCA.

    Date. 27 August 2019. Subject. Answering parliamentary questions FATCA. Dear Chairman ,. Hereby I send you the answers to the questions of the members Lodders (VVD) and. Van Weyenberg (D66) about the article “Recalcitrant account holders in the IGA”. (submitted on August 6, 2019). Yours sincerely,…………

    Sourced from;
    https://home.kpmg/us/en/home/insights/2019/09/tnf-netherlands-recalcitrant-account-holders-iga.html

    See also FATCA keyword search of https://www.rijksoverheid.nl/ ;
    https://www.rijksoverheid.nl/zoeken?trefwoord=fatca&onderdeel=Alle+ministeries&type=Alle+documenten&pagina=1&sorteren-op=datum

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