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 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

Country Tax Form and Consent Letter Submission Country Consent Letters1 Email to request FATCA status of your Legal Entity 2
Algeria Not Required
Argentina Not Required
Australia Not Required
Austria * English
Bahamas Not Required
Bahrain Not Required
Bangladesh * English
Barbados Not Required
Belgium Not Required
Brazil Not Required
Bulgaria Not Required
Cameroon* English
Canada Not Required
Chile Not Required
China Not Required
Colombia Not Required
Congo Not Required
Costa Rica Not Required
Czech Rep Not Required
Dominican Rep Not Required
Denmark Not Required
Ecuador Not Required
Egypt * English
El Salvador Forms:
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
Finland Not Required
France Not Required
Gabon* English
Germany Not Required
Greece Not Required
Guatemala Not Required
Haiti Not Required
Honduras Not Required
Hong Kong Not Required
Hungary Not Required
India Not Required
Indonesia Not Required
Ireland Not Required
Israel Not Required
Italy Not Required
Ivory Coast Not Required
Jamaica Not Required
Japan Forms:
Consent: Email to Citi Relationship Manager
Jersey Not Required
Jordan * English
Kazakhstan Forms:
English Russian
Kenya * English
Korea Not Required
Kuwait Not Required
Lebanon Arabic | English
Luxembourg Not Required
Macau Forms:
Account Services Unit
Unit A, 15th Floor,
Macau Square
43-53A Avenida do Infante D. Henrique

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

(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: