Germany – Dummy Codes For Missing US TIN And Updated DocRefID Rules

May 11, 2021 – Germany – Dummy codes for missing US TIN and updated DocRefID rules

Codes to populate missing US TINs

222222222 – Preexisting individual account with only U.S. indicia being a U.S. place of birth.

333333333 – New individual account that (1) has indicia of a U.S. place of birth, and (2) either:
(a) has a change in circumstances causing the self-certification originally obtained at account opening to be incorrect or unreliable, and a new self-certification has not been obtained, or
(b) was below the threshold for documenting and reporting the account at the time of account opening and subsequently exceeded the threshold, and a self-certification has not been obtained.

444444444 – Preexisting individual and entity account that (1) has U.S, indicia other than a U.S. place of birth, and (2) either:
(a) has a change in circumstances, causing the self-certification or other documentation originally obtained to be incorrect or unreliable, and a new self certification or other documentation has not been obtained, or
(b) was below the threshold for documenting and reporting the account at the time of account opening and subsequently exceeded the threshold, and a self-certification or other documentation has not been obtained.

555555555 – New individual and entity account that has a U.S. indicia other than a U.S. place of birth, and (2) either:
(a) has a change in circumstances causing the self-certification or other documentation originally obtained to be incorrect or unreliable, and a new self certification or other documentation has not been obtained, or
(b) was below the threshold for documenting and reporting the account at the time of account opening and subsequently exceeded the threshold, and a self-certification or other documentation has not been obtained.

666666666 – Preexisting entity account with account balance exceeding $1,000,000 held by a passive NFFE with respect to which no self-certifications have been obtained, and no U.S. indicia has been identified in relation to its controlling persons.

777777777 – For pre-existing accounts where there is no TIN available and the account has been dormant or inactive, but remains above the reporting threshold, also known as a “dormant account”. For reference, the U.S. defines “dormant account” in U.S. Treasury Regulations §1.1471-4(d)(6)(ii).
AAAAAAAA – If none of the codes listed is relevant, the previous alternative information “AAAAAAAAA” can be used in exceptional cases in order to be able to submit a technical report.

NA – If a filer has confirmed that the Account Holder is not required to have a US TIN in the agreed upon format the filer should enter their own country code in the TIN Issued by element and include “NA” (indicating “Not Available”) for the TIN element. ( If neither a US -TIN nor a foreign TIN is available, you can enter your own country code in the IssuedBy element (issuing country) and the letters “NA” )
This simplified procedure is technically not possible when specifying the TIN element of the reporting financial institution (ReportingFI / TIN).
The entry “NA” can be used with immediate effect and also for previous reporting periods.

DocRefID rules updated: Lower case letters are not accepted in DocRefId

To optimize the notification feedback process, users should avoid using lowercase letters in DocRefIds with immediate effect, especially for initial reports (FATCA1).

For more information, please click here.



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