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 and for annual 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.

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 FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Argentina ucn@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Australia FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Austria * FATCACustomerServ.Inquiries@citi.com English FATCACustomerServ.Inquiries@citi.com
Bahamas FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Bahrain FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Bangladesh * FATCACustomerServ.Inquiries@citi.com English citibd.das@citi.com
Barbados FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Belgium FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Brazil FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Bulgaria FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Cameroon* FATCACustomerServ.Inquiries@citi.com English FATCACustomerServ.Inquiries@citi.com
Canada FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Chile ssmith@bancochile.cl Not Required ssmith@bancochile.cl
China FATCACustomerServ.Inquiries@citi.com Not Required rui1.liu@citi.com
Colombia FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Congo FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Costa Rica FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Czech Rep FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Dominican Rep FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Denmark FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Ecuador FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Egypt * FATCACustomerServ.Inquiries@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 FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
France FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Gabon* FATCACustomerServ.Inquiries@citi.com English FATCACustomerServ.Inquiries@citi.com
Germany FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Greece FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Guatemala FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Haiti FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Honduras FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Hong Kong FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Hungary FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
India FATCACustomerServ.Inquiries@citi.com Not Required namrata.shriyan@citi.com
Indonesia fatcaservice.indonesia@citi.com Not Required fatcaservice.indonesia@citi.com
Ireland FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Israel FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Italy FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Ivory Coast FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Jamaica FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Japan Forms: FATCACustomerServ.Inquiries@citi.com
Consent: Email to Citi Relationship Manager
English FATCACustomerServ.Inquiries@citi.com
Jersey FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Jordan * FATCACustomerServ.Inquiries@citi.com English FATCACustomerServ.Inquiries@citi.com
Kazakhstan Forms: FATCACustomerServ.Inquiries@citi.com
Consent: kz.cs@citi.com
English Russian FATCACustomerServ.Inquiries@citi.com
Kenya * FATCACustomerServ.Inquiries@citi.com English FATCACustomerServ.Inquiries@citi.com
Korea FATCACustomerServ.Inquiries@citi.com Not Required korea.acctservice@citi.com
Kuwait FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Lebanon FATCACustomerServ.Inquiries@citi.com Arabic | English FATCACustomerServ.Inquiries@citi.com
Luxembourg FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Macau Forms: FATCACustomerServ.Inquiries@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 FATCACustomerServ.Inquiries@citi.com Not Required malaysia.citiservice@citi.com
Mexico patricia.alonsomartinez@citi.com Not Required patricia.alonsomartinez@citi.com
Morocco* FATCACustomerServ.Inquiries@citi.com English FATCACustomerServ.Inquiries@citi.com
Netherlands FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
New Zealand FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Nigeria * FATCACustomerServ.Inquiries@citi.com English FATCACustomerServ.Inquiries@citi.com
Norway FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Pakistan FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Panama FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Paraguay FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Peru FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Philippines FATCACustomerServ.Inquiries@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 FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Puerto Rico FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Qatar FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Romania FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Russia Forms: FATCACustomerServ.Inquiries@citi.com
Consent:
ADU Moscow Office
10 Tower B
Presnenskaya Nab.
Moscow, 123317 Russia
Russian FATCACustomerServ.Inquiries@citi.com
Senegal FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Singapore FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Slovakia FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
South Africa FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Spain FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Sri Lanka * FATCACustomerServ.Inquiries@citi.com English FATCACustomerServ.Inquiries@citi.com
Sweden FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Taiwan Forms: FATCACustomerServ.Inquiries@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 * FATCACustomerServ.Inquiries@citi.com English FATCACustomerServ.Inquiries@citi.com
Thailand FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Trin & Tob FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Tunisia FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Turkey FATCACustomerServ.Inquiries@citi.com Not Required ozlem.oktug@citi.com
UAE (Dubai) FATCACustomerServ.Inquiries@citi.com Not Required dl.gcib.uae.int.citiservice@citi.com
Uganda * FATCACustomerServ.Inquiries@citi.com English FATCACustomerServ.Inquiries@citi.com
Ukraine FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
United Kingdom FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Uruguay FATCACustomerServ.Inquiries@citi.com Spanish FATCACustomerServ.Inquiries@citi.com
US FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Venezuela cuentaslocales.doc@citi.com English | Spanish cuentaslocales.doc@citi.com
Vietnam FATCACustomerServ.Inquiries@citi.com Not Required FATCACustomerServ.Inquiries@citi.com
Zambia * FATCACustomerServ.Inquiries@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: