<section><p>Tax laws only apply to payments you receive for goods and services. They don't affect money sent to friends and family.&nbsp;</p></section>

Does this affect money I receive from friends or family?

Tax laws only apply to payments you receive for goods and services. They don't
affect money sent to friends and family. 

Does this affect money I receive from friends or family? | PayPal US

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PayPal (Europe) S.à r.l. et Cie, S.C.A. is a credit institution (or bank) authorised and supervised by Luxembourg’s financial regulator, the Commission de Surveillance du Secteur Financier (or CSSF). CSSF’s registered office: 283, route d’Arlon, L-1150 Luxembourg. The CSSF maintains a register of the organizations that it regulates at

PayPal is number B00000351 on the register, but you can also look us up on the register by our name. Trade Register Number: R.C.S. Luxembourg B 118 349.

For complaint-specific information, please refer to

Commission de Surveillance du Secteur Financier (CSSF). The CSSF is the authority responsible for the prudential supervision of companies in the financial sector in Luxembourg, like us. You can contact the CSSF at 283 Route d'Arlon, 1150 Luxembourg, Luxembourg. You may obtain further information regarding the CSSF and how to contact them at:

Directorate General for Economic Inspection of Belgium's Federal Public Service Economy, SMEs and self-employed, which can be contacted at its offices at North Gate III, Koning Albert II-laan 16, 1000 Brussels, Belgium.

For consumers resident of the Czech Republic, the alternative dispute resolution authority regarding disputes with payment services providers is the Financial Arbitrator and the Office of the Financial Arbitrator (www.finarbitr.cz) to the extent and within the scope set forth in Act No. 229/2002 Coll., on Financial Arbitrator, as amended.

Bank of Spain. You can obtain further information about how to contact the Bank of Spain at

The relevant member of the Financial Dispute Resolution Network (“Fin-Net”). You may obtain further information regarding Fin-Net and how to contact the relevant dispute resolution authority at

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The Consumer Rights Protection Center (in Latvian – Patērētāju tiesību aizsardzības centrs) (if you are a consumer). You may obtain further information regarding the Consumer Rights Protection Center and how to contact them at

The Ombudsman of the Finance Latvia Association (in Latvian– Finanšu Nozares Asociācija). You may obtain further information regarding the Ombudsman of the Finance Latvia Association and how to contact them at

The National Authority for Consumer Protection (ANPC) (if you are a consumer and a resident of Romania). You may obtain further information regarding the ANPC and how to contact them at

The National Bank of Romania (BNR) (if you are a resident of Romania). You can contact the BNR at 25 Lipscani Street., District 3, Bucharest, Romania. You may obtain further information regarding the BNR and how to contact them at:

Complaints section of our User Agreement.

European Consumer Center (<b>ECC-Net</b>) which is available to consumers. You may obtain further information regarding the ECC-Net and how to contact them at

Further information regarding additional alternative dispute resolution bodies that you may be able to refer your complaint to can be found in the

or by visiting the EU's Online Dispute Resolution site at

If the outcome of your complaint about our services, after completing the complaint escalation process, isn’t to your satisfaction, you can escalate it by contacting one of the following:

We aim to offer you excellent customer service, but we may not get it right every time. So, if you're dissatisfied with PayPal, please let us know and we'll do our best to fix things quickly and fairly.

We'll aim to respond to your complaint as quickly as possible. It may take up to 15 days for us to respond to payments-related complaints. Other complaints can take up to a month. We’ll send you an acknowledgement within 10 days. If there's any delay in our final response, we'll send you an update on our progress.

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