FATCA forms for non-US entities

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.
 

Governments, central banks, international organisations

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.

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

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.

Banks, brokers, nominees

Form W-8IMY

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

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.

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).

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.

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.