On 11 December 2019 a letter regarding FATCA in the EU was sent by the Council of the EU to the US Treasury. This letter includes text on the ‘Accidental Americans’, people who only through FATCA discovered they are ‘US Person‘ (a US Person is someone who has to file tax returns in the US):
This does not solve the problems of the Accidental Americans, they still have to obtain a TIN and still have to file US tax returns.
Who are these ‘Accidental Americans’
The accidentals Americans are born in the US and left soon after that or are not born in the US but have a parent with American nationality. The US is one of the few countries in the world that includes this group of people in its tax base. Read on this the study for the European PETI committee of May 2018, written by Carlo Garbarino. In the executive summary he writes:
More explaination is to be found on page 28 of the report:
The report explains that the Accidental Americans only through FATCA discovered their fate:
Garbarino clearly explaines the negative consequences for Accidental Americans, they are denied banking and confronted with onerous compliance.
It shows that the US and the EU pretend to respect human rights, but that reality is different. The US is imposing tax duties on European citizens, the Accidental Americans, in violation of their human rights and the EU is only asking to make the compliance less onerous.