Filling W-8BEN form for withholding tax exemption for the US

[Mehran Mehr]

I am working with a US-based company as a sole proprietor (eenmanszaak). They asked me to fill in a W-8BEN form as an individual for tax withholding exemption. I need to enter a foreign tax identification number (FTIN) there. I asked KVK and Belastingdienst and they both told me to put my eenmanszaak's VAT ID there and not my own BSN. However, the IRS (US tax office) suggests to put everything related to the disregarded entity, i.e. the eenmanszaak, in the reference field.  As this separation of BSN an VAT ID for eenmanszaak is something new (2020-now),  this kind conflicting information is not unusual. Do you have any experience in this regard?

 

[prinsrachid]

As far as I know, the (Foreign) Tax Identification Number they're asking for is indeed your actual BSN. That is the number you file your income taxes with. If you were operating as a legal entity (BV, NV, etc) you would use the RSIN, I think. But that would also require the use of another US form.

 

TIN_-_country_sheet_NL_en.pdf

13 juli 2022 aangepast door prinsrachid