FATCA forms for non-US entitites (FPS)

FATCA forms for non-US entitites (FPS)

FATCA forms for non-US entitites (FPS)

Quick guide

  1. Choose the type of entity for the account holder under "Documentation" below.
  2. Download and complete the applicable form(s).
  3. Sign and return to FPSESA the completed documentation using the envelope that was enclosed with the letter sent to you, or return the documentation directly to the FundPartner Solutions (Europe) SA mailing address.

You will also find general information that might help you determine the most likely FATCA status of your entity below.
 

Please note that FundPartner Solutions (Europe) SA cannot provide any tax advice and if you are unsure about how to complete any of this form, you should contact your tax advisor. For the avoidance of doubt, the supporting explanations and information documents provided are for general information and guidance purposes only and do not constitute any form of tax advice.

Public entities

Governments, central banks, international organisations

Form W-8EXP

Use this form if the entity holding the account is exempt from US withholding tax because is it a government (including any political subdivision thereof), a central bank of issue, an international organisation or an entity wholly owned by one of the aforementioned.

Form W-8BEN-E

Use this form if the entity holding the account has the FATCA status of an Active NFFE under an Intergovernmental Agreement.

Institutional investors

Pension funds, investment funds, corporations, financial institutions acting for their own account

Form W-8BEN-E

Use this form if the entity holding the account is deemed to be the beneficial owner of income for tax purposes.  This will generally be the case if the entity is liable to pay tax on its income (e.g. corporations, limited companies, complex trusts, etc.).

Do not use this form if the entity is acting as an intermediary, a nominee or is a tax-transparent entity. Use form W-8IMY/Intermediaries or form W-8IMY/Tax-Transparent Entities.

Please note that the FATCA status of “Non-Participating Foreign Financial Institution” will not be accepted by the Bank.

Intermediaries

Banks, brokers, nominees

Form W-8IMY

Use this form if the entity holding the account is acting as intermediary or nominee.

Tax-transparent entities (FATCA NFFE status)

Partnerships, Grantor and Simple Trusts

Form W-8IMY

Use this form if the account holder is a tax-transparent entity, such as a partnership, a grantor trust or a simple trust.

Withholding Statement for Partnerships and Trusts

Complete this form if the account holder is a partnership, a grantor trust or a simple trust.

This form is to be provided in addition to the W-8IMY form.

For each beneficial owner listed on this form, additional documentation must be provided to document the US or non-US status  of each owner.

Tax Status for Individuals

Complete one form for each beneficial owner that is an individual (partner of a partnership, grantor of a grantor trust or beneficiary of a simple trust).

For trusts only: if the entity is a Passive NFFE, complete one form for the US trustee(s), US protector(s) and US beneficiaries of grantor trusts or US settlor of simple trusts.

Tax-transparent entities (non-NFFE FATCA status)

Form W-8IMY

Use this form if the account holder is a tax-transparent entity, such as a partnership, a grantor trust or simple trust.

Withholding Statement for Partnerships and Trusts

Complete this form if the account holder is a partnership, a grantor trust or a simple trust.

This form is to be provided in addition to the W-8IMY form.

For each beneficial owner listed on this form, additional documentation must be provided to document the US or non-US status  of each owner.

Tax Status for Individuals

Complete one form for each beneficial owner that is an individual (partner of a partnership, grantor of a grantor trust or beneficiary of a simple trust).

All other cases with NFFE FATCA status

Form W-8BEN-E

Use this form if the entity holding the account is deemed to be the beneficial owner of income for tax purposes.  This will generally be the case if the entity is liable to pay tax on its income (e.g. corporations, limited companies, complex trusts, etc.).

Do not use this form if the entity is acting as an intermediary, a nominee or is a tax-transparent entity. Use form W-8IMY instead.

Please note that the FATCA status of “Non-Participating Foreign Financial Institution” will not be accepted by the Bank.

Tax Status for Individuals

Use this form if the account holder is a tax-transparent entity, such as a partnership, a grantor trust or a simple trust.

All other cases with other FATCA status

Form W-8BEN-E

Use this form if the entity holding the account is deemed to be the beneficial owner of income for tax purposes.  This will generally be the case if the entity is liable to pay tax on its income (e.g. corporations, limited companies, complex trusts, etc.).

Do not use this form if the entity is acting as an intermediary, a nominee or is a tax-transparent entity. Use form W-8IMY instead.

Please note that the FATCA status of “Non-Participating Foreign Financial Institution” will not be accepted by the Bank.

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