FATCA Documents —

Self-Certification for Entities

Based on FATCA information available, this document is intended to assist you in identifying and completing the documentation necessary for FATCA classification purposes. This document contains visual aid diagrams ("decision tree") in a simplified form. To accurately determine a plausible FATCA entity status, please refer to the textual descriptions (assuming readers that have a need for this guide already have heard about the topic).

Disclaimer:

This VBP entity classification guide is not intended and cannot be used as a substitute for a detailed analysis of the Foreign Account Tax Compliance Act (FATCA), final US Treasury Regulations or FATCA Intergovernmental Agreements. This document does not constitute or should not be construed as tax advice. In case of uncertainty or if there are several classifications are applicable, clients are urged to obtain professional tax advice.