What does FATCA require PayPal to report?

If PayPal determines that an account is reportable under FATCA (based on its analysis of account holder information), PayPal is required to report information to the Luxembourg Inland Revenue (Administration des Contributions Directes, ACD) if the applicable account balance has reached a certain threshold.

The reportable information generally includes customer information such as name, address, Taxpayer Identification Number (TIN), and account balance information. FATCA requires reporting on an annual basis in most jurisdictions.