Tax Regulations

FATCA Country Details and Contacts for FATCA Pre-Existing Account Due Diligence

We offer our Citi Treasury and Trade Solutions ("TTS") clients the information below to assist with the submission of IRS Tax Forms and consent for accounts opened prior to January 1, 2015, also known as Pre-Existing Account Due Diligence. Tax form submission for new accounts will be addressed as part of your account opening process.

For any FATCA related questions please email FATCACustomerServ.Inquiries@citi.com. We cannot provide specific tax advice, but our team is ready to help you through this process.

To help in understanding FATCA Pre-Existing Account Due Diligence, please reference the guide What Clients Need to Know, our Citi webinar and our Pre-existing account due diligence FAQ.

FATCA Pre-Existing Account Due Diligence
Country IRS Tax Form Submission, Consent Letters, Client Legal Entity Detail:

Countries marked with an * require the same version of the consent letter. Legal Entities with accounts in these countries only have to submit ONE consent letter accounts in these countries.

Unless otherwise noted, tax forms and consent letters should be emailed to the same address noted below.

For TTS parent clients - to request a copy of your Client Footprint email FATCACustomerServ.Inquiries@citi.com

Country Tax Form and Consent Letter Submission Country Consent Letters1 Email to request FATCA status of your Legal Entity 2
Algeria fatcard.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Argentina ucn@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Australia fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Austria * fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
Bahamas fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Bahrain fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Bangladesh * fatcard.forms@citi.com English citibd.das@citi.com
Barbados fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Belgium fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Brazil fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Bulgaria fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Cameroon* fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
Canada fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Chile ssmith@bancochile.cl Not Required ssmith@bancochile.cl
China fatcard.forms@citi.com Not Required rui1.liu@citi.com
Colombia fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Congo fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Costa Rica fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Czech Rep fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Denmark fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Dominican Rep fatcanrd.forms@citi.com English | Spanish FATCACustomerServ.Inquiries@citi.com
Ecuador fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Egypt * fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
El Salvador Forms: cristina.herrera@citi.com
Consent:
Relationship Support Unit (RSU)
Alameda Manuel Enrique Araujo
y Calle Nueva No. 1
Col Escalón. Edificio Palic, 2do. Nivel
San Salvador, El Salvador
Spanish English cristina.herrera@citi.com
Finland fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
France fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Gabon* fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
Germany fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Greece fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Guatemala fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Haiti fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Honduras fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Hong Kong fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Hungary fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
India fatcanrd.forms@citi.com Not Required namrata.shriyan@citi.com
Indonesia fatcaservice.indonesia@citi.com Not Required fatcaservice.indonesia@citi.com
Ireland fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Israel fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Italy fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Ivory Coast fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Jamaica fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Japan Forms: fatcanrd.forms@citi.com
Consent: Email to Citi Relationship Manager
English FATCACustomerServ.Inquiries@citi.com
Jersey fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Jordan * fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
Kazakhstan Forms: fatcanrd.forms@citi.com
Consent: kz.cs@citi.com
English Russian FATCACustomerServ.Inquiries@citi.com
Kenya * fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
Korea fatcard.forms@citi.com Not Required korea.acctservice@citi.com
Kuwait fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Lebanon fatcanrd.forms@citi.com Arabic | English FATCACustomerServ.Inquiries@citi.com
Luxembourg fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Macau Forms: fatcanrd.forms@citi.com
Consent:
Account Services Unit
Unit A, 15th Floor,
Macau Square
43-53A Avenida do Infante D. Henrique
Macau

Account Services Unit
13/F, Harbourfront II
22 Tak Fung Street
Hunghom, Kowloon
Hong Kong  
English FATCACustomerServ.Inquiries@citi.com
Malaysia fatcard.forms@citi.com Not Required malaysia.citiservice@citi.com
Mexico patricia.alonsomartinez@citi.com Not Required patricia.alonsomartinez@citi.com
Morocco* fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
Netherlands fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
New Zealand fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Nigeria * fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
Norway fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Pakistan fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Panama fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Paraguay fatcard.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Peru fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Philippines fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Poland Citi Handlowy
Bank Handlowy w Warszawie S.A.
Strefa Dokumentacji Klienta
ul. Senatorska 16
00-923 Warszawa
Not Required michal.belcik@citi.com
Portugal fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Puerto Rico fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Qatar fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Romania fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Russia Forms: fatcard.forms@citi.com
Consent:
ADU Moscow Office
10 Tower B
Presnenskaya Nab.
Moscow, 123317 Russia
Russian FATCACustomerServ.Inquiries@citi.com
Senegal fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Singapore fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Slovakia fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
South Africa fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Spain fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Sri Lanka * fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
Sweden fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Taiwan Forms: fatcanrd.forms@citi.com
Consent: Account Service Unit
14F., No.16, Sec. 4, Nanjing E. Rd.,
Songshan Dist., Taipei City 105, Taiwan
English Chinese FATCACustomerServ.Inquiries@citi.com
Tanzania * fatcard.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
Thailand fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Trin & Tob fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Tunisia fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Turkey fatcanrd.forms@citi.com Not Required ozlem.oktug@citi.com
UAE (Dubai) fatcanrd.forms@citi.com Not Required dl.gcib.uae.int.citiservice@citi.com
Uganda * fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com
Ukraine fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
United Kingdom fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Uruguay fatcanrd.forms@citi.com Spanish FATCACustomerServ.Inquiries@citi.com
US fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Venezuela cuentaslocales.doc@citi.com English | Spanish cuentaslocales.doc@citi.com
Vietnam fatcanrd.forms@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Zambia * fatcanrd.forms@citi.com English FATCACustomerServ.Inquiries@citi.com

(1) A number of countries have requirements for client consent that goes beyond a request for tax documentation for pre-existing accounts. These consents are required either due to intergovernmental agreements with the U.S. or due to local law and they are necessary to allow for the use of tax forms to classify existing accounts, and report and/or withhold tax on interest paid to non-compliant client's, if applicable.

The list of countries above indicates whether or not the country requires a consent letter along with a U.S. tax form under FATCA. Where indicated above, if clients have a legal entity in the country they sign and return the provided consent letter along with their tax form.

(2) Citi is providing parent entities with a global Client Footprint containing FATCA details for their legal entities. Due to data privacy restrictions, certain countries do not allow accounts in their country to be included in the global Client Footprint. FATCA legal entity detail in these countries can be requested using the email in the list above.


Other Information: