Luxembourg: New code for unknown U.S. TINs

A new code for unknown U.S. TINs is available for FATCA declarations

A new code for unknown U.S. TINs is available for FATCA declarations

The Luxembourg tax authority announced a new code to be used for unknown U.S. tax identification numbers (TINs) while making FATCA declarations.

The new code is:

  • 777777777, for a pre-existing account when no TIN is available, and the account has been dormant or inactive but remains above the reporting threshold

Read a June 2021 report [PDF 416 KB] prepared by the KPMG member firm in Luxembourg


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