Tax-transparent entities
Partnerships, Grantor and Simple Trusts
Please provide the Bank with the following documents if you qualify as a tax-transparent entity. Partnerships, grantor trusts and simple trusts are usually considered as flow-through entities (tax transparent).
FATCA status is passive NFFE
Form W-8IMY
Select your Pictet Booking Centre
- Use this form if the account holder is a tax-transparent entity, such as a partnership, a grantor trust or a simple trust.
Form Withholding Statement for Partnerships and Trusts
Select your Pictet Booking Centre
- 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.
Form Tax Status for Individuals
Select your Pictet Booking Centre
- Complete one form for each beneficial owner that is an individual and listed on the Withholding Statement for Partnerships and Trusts (partner of a partnership, grantor of a grantor trust or beneficiary of a simple trust).
- For trusts only: Complete one form for the US trustee(s), US protector(s) and US beneficiaries of grantor trusts or US settlor of simple trusts.
Other FATCA status (FFIs – except Owner-documented FFIs – & active NFFE)
Form W-8IMY
Select your Pictet Booking Centre
- Use this form if the account holder is a tax-transparent entity, such as a partnership, a grantor trust or simple trust.
Form Withholding Statement for Partnerships and Trusts
Select your Pictet Booking Centre
- 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.
- Additional documentation must be provided for each beneficial owner listed on this form to document their US or non-US status.
Form Tax Status for Individuals
Select your Pictet Booking Centre
- Complete one form for each beneficial owner that is an individual and listed on the Withholding Statement for Partnerships and Trusts (partner of a partnership, grantor of a grantor trust or beneficiary of a simple trust).
