Tax residency – CRS

Common reporting standard (CRS)

CRS is an international standard aimed at facilitating the automatic exchange of information about financial accounts. CRS has been devised by the Organisation for Economic Cooperation and Development (OECD) and over 80 countries have endorsed a multilateral agreement to implement CRS in national legislation, including Sweden and all other EU countries. 

Under the agreement, the banks must identify their account holders’ tax residency, and each year send statements of earnings and deductions about accounts held by customers who are tax subjects of another country or another jurisdiction. The purpose of CRS is to counteract tax evasion, and the standard is based on FATCA (US tax law). 

Although not all countries globally are participating in the CRS cooperation, the banks must identify the tax residency of all account holders, whether or not it is a participating country.

Tax identification number (TIN)

The tax identification number (TIN) is a sort of ID number. Some countries do not issue tax identification numbers, but use other numbers to identify tax subjects. Go to the OECD web-siteÖppnas i nytt fönster for more information about tax identification numbers.

Provide information via forms

If you have received a letter from us saying that you need to provide us with information regarding this, you will need to fill in a form. Use the links below to open the forms. The documents you reach from these links replaces the earlier used forms W8-BEN, W-8BEN-E, W9 and the previous self certification for entities.

CRS forms
Customer FormInformation
Individuals Self certification (pdf, 164 KB)Öppnas i nytt fönster - (replaces earlier used forms W8-BEN and W9.)Instructions for how to fill in the form are found inside the form. 
Entities Self certification (pdf, 1 MB)Öppnas i nytt fönster - (replaces earlier used form W8-BEN-E, W9 and the previous self certification for entities)Instructions for how to fill in the form are found inside the form. 
If you need another form, you can find all forms on the IRS homepageÖppnas i nytt fönster

Questions and answers about Common reporting standard (CRS)