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Netherlands: “Recalcitrant account holders” and IGA

Netherlands: “Recalcitrant account holders” and IGA

The Dutch tax administration released a document that was created in response to parliamentary questions about “recalcitrant account holders” and the intergovernmental agreement (IGA).


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Some of the topics addressed in response to the parliamentary questions concern:

  • Financial institutions closing accounts of U.S. persons not having U.S. taxpayer identification numbers (TINs)
  • Information to be provided about “recalcitrant account holders”
  • A possible, alternate interpretation of the IGA
  • Possible effects of closing accounts
  • Updates to the process for obtaining U.S. social security numbers for Dutch citizens who have U.S. nationality

Read a September 2019 report [PDF 57 KB] prepared by the KPMG member firm in the Netherlands

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