By plang on 6/21/2012 3:38 PM
Version française ci-dessous

Switzerland and the United States published a joint statement regarding the implementation of FATCA in order to simplify the tasks of the Swiss FFIs. The goals of the future agreement cover in particular the definition of a list of Swiss FFIs considered as deemed-compliant or exempted FFIs, the elimination of the 30% US withholding on US source payments to Swiss FFIs and the simplification of the implementation of the FATCA regulation. The Swiss FFIs won’t have to close the accounts of the recalcitrant account holders and to apply a withholding tax on foreign passthru payments. The Swiss FFIs will report directly to the US authorities.

In return Switzerland will force all Swiss financial institutions (except if exempt or deemed-compliant) to enter into an FFI agreement with the Internal Revenue Service (IRS) and will accept to honor any group request by the US competent authority for additional information about US recalcitrant accounts.

La Suisse et les Etats-Unis...
FATCA - Formulaire 8966 pour 2015
Belgique - Nouvelle taxation des plus-values
FATCA - Opening of the Registration Website
FATCA - Draft version of form 8966
FATCA – Six-Month Extension for FATCA Withholding
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