The conditions for being considered tax resident in a country depend on the internal legislation of each country. If you live abroad, you will usually be tax resident in the country you live in. If you are unsure whether you are tax resident in a country, you should contact the tax authorities in that country to clarify your status.

The criteria for being tax resident in a country vary from country to country. This opens for the possibility of being tax resident in several countries at the same time.

In Norway, you are considered tax resident if you have stayed in the country for more than 183 days in one year, or for more than 270 days over three years. In the USA, you are also considered tax resident if you are a citizen there, regardless of whether you live there or not.

In case you are both a US citizen and a permanent resident in Norway, you will be considered tax resident in both Norway and the USA.

We treat all the information you give us with strict confidentiality, in line with the bank's duty of confidentiality. This information is only used for necessary purposes, such as international tax reporting. As a financial institution, we are required to collect this information. Without it, we may unfortunately not be able to continue our services to you.

Tax Identification Number (TIN) is the number used by tax authorities and other agencies to identify you as a person. The number will typically be found on documents sent by the tax authorities, but it can also in some cases be found in passports, national ID cards, driving licenses and other official documents.

Examples of TIN numbers for private individuals:

• Denmark: CPR number
• Sweden: Personal number or Coordination number
• Norway: Birth and personal number or D-number
• Poland: PESEL
• USA: Social Security Number (SSN) or Individual taxpayer identification number (ITIN)

More detailed information about other countries' TIN numbers can be found on the OECD's own pages, www.oecd.org.

Read more about TINs

Banks are required to investigate and report based on indications found in, among other things, the contact information you have registered in the online bank or information registered about you in the National Population Register. Customers who register contact information usually receive a request in the online bank that they can respond to. If you are tax resident in a country other than Norway, and we have contacted you, it is sufficient to send us your TIN. You can also choose to send it by post in a self-declaration or contact us by phone to provide this. If you have received a message in the online bank and are tax resident only in Norway, we ask you to submit a new self-declaration along with confirming documentation that you are not tax resident outside Norway.

The documents can be sent either through the online bank or by post to:

DNB Bank ASA
FATCA/CRS
PO Box 1600, Sentrum
N-0021 Oslo
Norway

Which documentation is valid varies from situation to situation. The main rule is as follows: a signed self-declaration together with documentary evidence. For example, if you have an address abroad, valid documentary evidence will be a confirmation from the tax authorities containing that you have an address abroad but are not considered tax resident there. That is, if you have a Swedish address, sufficient documentation will be a self-declaration together with documentation from Swedish authorities and the same applies to other countries.

According to the Internal Revenue Service (IRS) and US tax legislation, it is stated that all US citizens and persons with residence permits are considered tax resident in the USA, regardless of whether they reside in the USA or not. DNB's responsibility is to report customers who are eligible for reporting to the USA to the Norwegian Tax Administration, which in turn reports to the USA and the IRS.

DNB is required to report based on certain indications. If you were born in the USA, this may indicate that you are a US citizen and thus tax resident in the USA. The main rule is that everyone born in the USA automatically gets US citizenship. To avoid reporting if you were born in the USA, we need documentation showing that you have either renounced your US citizenship, or that you did not receive citizenship at birth.

According to the Tax Administration Act §7-3 with accompanying regulations, the banks' task is to report and obtain TIN on all customers who are tax resident outside Norway. In Norway, this obligation applies regardless of which country you are a tax resident of. It is then the Norwegian Tax Administration that takes care of further reporting to other countries and any questions about which countries this applies to must be directed to the Norwegian Tax Administration.

No, all Norwegian financial institutions are required by the Tax Administration Act §7-3 to obtain and provide information to the Norwegian Tax Administration about where their customers are tax resident.

All customers who have been reported as tax resident outside Norway will receive a separate letter at the end of February the next year.

It means that in our systems you appear to be tax resident outside Norway. How the Norwegian Tax Administration deals with the information with foreign tax authorities is up to the Norwegian Tax Administration to answer.

The bank can send corrections to the Norwegian Tax Administration. Please contact us if there is something that needs to be corrected. Kindly note that we may ask you to provide additional documentation along with the self-declaration.