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FATCA / IGA / CRS

TaxNewsFlash-FATCA / IGA / CRS — KPMG's reports of developments concerning the Foreign Account Tax Compliance Act (FATCA)

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May 2018

31 May - South Africa: Third-party data, annual submissions due 31 May

31 May - Bulgaria: Updated AEOI instructions for FATCA, CRS, DAC2 regimes

31 May - Ireland: New AEOI “tax and duty manuals”

30 May - Cayman Islands: FATCA, CRS reporting deadline is 31 May 2018

30 May - Liechtenstein: Updated CRS reporting instructions

30 May - Pakistan: CRS reporting deadline extended to 30 June

29 May - Bermuda: Amendment to CRS regulations

29 May - Channel Islands: FATCA, CRS deadline, 30 June 2018 (Guernsey)

29 May - China: CRS returns are due 31 May

29 May - United States: FATCA registration form (draft) for 2018

29 May - United States: FATCA testing schedule for IDES

25 May - Belgium: Updates to FATCA rules

25 May - Liechtenstein: FATCA, CRS returns for 2017 due 30 June 2018

25 May - United States: New FAQs for QI / WP / WT

24 May - Netherlands: Guidance on missing U.S. TINs

23 May - Australia: “Small reporters” and CRS XML returns

23 May - Pakistan: Guidance concerning CRS implementation

22 May - Australia: Update on CRS reporting

22 May - Belgium: Online portal open, correcting CRS returns for 2016

22 May - UK: Updated AEOI user guide, FATCA and CRS

18 May - Switzerland: AEOI agreements with Singapore, Hong Kong

17 May - Liechtenstein: Guidelines for third-party auditors for monitoring FATCA / CRS compliance

17 May - Saint Lucia: Updated guidance for CRS implementation

16 May - Isle of Man: AEOI industry advisory notice

16 May - Saint Lucia: Updated guidance for FATCA implementation

16 May - United States: FAQ and webpage updates relating to FATCA reporting

15 May - Australia: Update on FATCA reporting

10 May - Korea: Revised regulations, automatic exchange of financial information (CRS, FATCA)

10 May - UK: Updated AEOI guidance for FATCA and CRS

9 May - Finland: FAQs related to FATCA, CRS, DAC2

7 May - United States: New FAQs for QI / WP / WT certifications, periodic reviews

4 May - Germany: FATCA-focused newsletter released by tax office

4 May - United States: QI / WP / WT certification reminder

3 May - Italy: Extended reporting deadlines, CRS and FATCA returns for FY 2017

2 May - Brazil: Updated technical guidance for FATCA, CRS regimes

2 May - France: Updated FATCA technical guidance

April 2018

30 Apr - Singapore: Submission of CRS returns for 2017

26 Apr - Russia: Regulations relating to transfer and receipt of financial information

26 Apr - South Africa: Third-party data annual submissions open

24 Apr - Channel Islands: Updated versions, FATCA and CRS guidance (Jersey)

19 Apr - Czech Republic: Expanded information reporting requirements; banks, attorneys, tax advisors

19 Apr - Hungary: Updated FATCA technical guidance

19 Apr - OECD: Challenges to CRS, misuse of residence or citizenship

18 Apr - Switzerland: Updated Q&As under FATCA, CRS regimes

17 Apr - Singapore: FATCA paper “nil return” available

17 Apr - Switzerland: Updated common reporting standard (CRS) technical guidance

13 Apr - Canada: Canadian financial institutions must provide first CRS report by 1 May 2018

12 Apr - India: Registrations, submissions under FATCA and CRS regimes

9 Apr - Belgium: Online FATCA portal now open; CRS correction process brochure

9 Apr - Hungary: Updated AEOI filing instructions

5 Apr - OECD: New common reporting standard exchange agreement, implementation handbook

5 Apr - OECD: New rules on “fictional residences” circumventing the AEOI

4 Apr - Australia: Offshore financial account information to be reported to ATO, update

4 Apr - UK: Updated AEOI submission user guide, FATCA and CRS

3 Apr - Brazil: Updated technical guidance for FATCA, common reporting standard regimes

2 Apr - Liechtenstein: Updated CRS reporting instructions

2 Apr - Netherlands: Updated CRS / FATCA “questions and answers”

March 2018

29 Mar - United States: New FATCA notification error messages, online user documentation

27 Mar - Belgium: Changes to CRS file validation; TIN and date of birth obligations

27 Mar - Bulgaria: New definition of “beneficial owner” and disclosure requirements

27 Mar - Dominican Republic: Tax returns modified, identifying ultimate “beneficial owner”

27 Mar - India: Guidance for FATCA, common reporting standard requirements

26 Mar - Cayman Islands: Updated guidance for CRS and FATCA

26 Mar - Singapore: Updated common reporting standard XML schema user guide

20 Mar - Australia: Updated AEOI guidance, FATCA and common reporting standard

20 Mar - Germany: Updated CRS guidance for financial institutions, foreign service providers

20 Mar - United States: Draft FATCA certification questions, assisting responsible officers with FATCA certifications

19 Mar - Japan: Updated FAQs on common reporting standard reporting

15 Mar - Indonesia: April 2018 deadline, financial institutions submitting customers’ data for AEOI purposes

15 Mar - United States: IRS releases new FAQ for withholding agents, under FATCA rules

15 Mar - United States: IRS systems accepting QI / WP / WT certifications beginning early April 2018

12 Mar - Ireland: Updated CRS “naming conventions” guidelines

9 Mar - OECD: New disclosure rules for advisors, attempts to avoid common reporting standard

8 Mar - Isle of Man: Guidance on reporting unknown U.S. TINs for pre-existing accounts for FATCA purposes

7 Mar - Bermuda: Updated CRS portal user guide, FAQs

7 Mar - Singapore: FATCA return filing begins 16 April 2018

6 Mar - Brazil: Updated FATCA, common reporting standard technical guidance

5 Mar - United States: Australia added to “no TIN list”

5 Mar - Ireland: Amendments to FATCA regulations, effective retroactively

5 Mar - Liechtenstein: English translations, automatic exchange of information (AEOI) guidance

5 Mar - Singapore: CRS registration due 31 March 2018

January 2018

31 Jan - Malta: Updated guidelines, implementation of DAC2 and CRS

30 Jan - Malta: Compliance obligations under FATCA and common reporting standard regimes

29 Jan - Hungary: Updated FATCA technical guidance

25 Jan - Ireland: Updated “frequently asked questions” and guidance, CRS and FATCA

23 Jan - India: Reporting of U.S. TINs for pre-existing accounts under FATCA

23 Jan - Portugal: Updated CRS manual

22 Jan - Singapore: Updated FAQs on FATCA

19 Jan - Channel Islands: Additional information for FATCA reports in Guernsey

19 Jan - OECD: Disclosure of CRS avoidance arrangements and offshore structures, public comments on draft

19 Jan - Romania: Updated list of reporting jurisdictions, automatic exchange of financial information 

18 Jan - Australia: Updated guidance on automatic exchange of information

17 Jan - France: Automatic exchange of information under FATCA, CRS regimes

17 Jan - Japan: Updated FAQs on common reporting standard

17 Jan - Vietnam: FATCA technical guidance

16 Jan - Isle of Man: Updated FATCA guidance notes

15 Jan - OECD: Panama signs CRS multilateral competent authority agreement

11 Jan - Switzerland: Updated Q&As, CRS technical guidance

10 Jan - Germany: Updated CRS guidance for financial institutions, foreign service providers

10 Jan - Korea: Revised regulations, automatic exchange of financial information (CRS, FATCA)

9 Jan - Brazil: FATCA and CRS reporting deadlines extended to June 2018

9 Jan - Finland: Updated common reporting standard guidance 

9 Jan - France: Updated FATCA, common reporting standard guidance

9 Jan - Netherlands: Missing U.S. taxpayer identification numbers under FATCA

9 Jan - OECD: Updated common reporting standard FAQs

3 Jan - Germany: Updated FATCA guidance for financial institutions, foreign service providers

3 Jan - Isle of Man: Updated CRS guidance notes

3 Jan - Netherlands: Issued bank and investment products manual v2019.1

2 Jan - UK: Updated AEOI guidance for FATCA and CRS

September 2017

30 Sep - Antigua and Barbuda: Implementing the FATCA regime

28 Sep - Japan: Updated CRS FAQs; automatic exchange of information

26 Sep - United States: FATCA file status notifications

25 Sep - Notice 2017-46: Reporting TINs by FFIs under FATCA Model 1 intergovernmental agreements

22 Sep - Hong Kong: AEOI portal update, “trustee documented trusts”

22 Sep - Switzerland: FFI agreement renewal for Swiss financial institutions extended to 24 October 2017

20 Sep - OECD: IT guidelines for tax information exchanges under CRS regime

19 Sep - Japan: Guidance for filing CRS reports

18 Sep - Bermuda: Updated user guide (v2.0) for CRS submissions

18 Sep - Finland: FATCA, CRS, DAC2 information

18 Sep - Vietnam: Clarifications about FATCA regime

14 Sep - OECD: First automatic CRS exchanges to occur this month; update on bilateral exchange relationships

14 Sep - United States: IRS reminds foreign financial institutions of FATCA-related registration renewals

13 Sep - Cayman Islands: AEOI portal closure

13 Sep - United States: Updated FATCA user guide (IDES)

12 Sep - Channel Islands: CRS self-certification requirements in Guernsey

12 Sep - France: CRS and due diligence requirements, “low value” accounts

11 Sep - Belgium: FATCA and CRS reporting portal temporarily unavailable

8 Sep - Panama: FATCA report due 8 September, FATCA / CRS self-certification requirements

6 Sep - Cayman Islands: AEOI portal open until 13 September 2017

6 Sep - Hong Kong: Updated AEOI guidance for financial institutions, CRS regime

6 Sep - Singapore: CRS registration portal now open

6 Sep - Vietnam: Guidance for FATCA implementation

5 Sep - OECD: Cambodia, Greenland, Haiti, and Madagascar join AEOI network

1 Sep - Belgium: Updated CRS guidance

June 2017

29 Jun - Belgium: CRS reporting deadline extended to 31 July

29 Jun - OECD: Bahrain signs CRS agreement

29 Jun - United States: Corrections to regulations on withholding, information reporting, backup withholding

29 Jun - United States: FATCA online registration user guide (revised June 2017)

28 Jun - Belgium: Online portal open for CRS submission

28 Jun - Cayman Islands: AEOI portal now open; updated portal user guide

27 Jun - India: FATCA, CRS guidance on reporting dividends and interest

27 Jun - United States: Final versions of Form W-8IMY and instructions (Rev. June 2017)

27 Jun - United States: Reminder of FFI agreement renewal by 31 July 2017

26 Jun - Luxembourg: Updated CRS reporting guidance

26 Jun - United States: Drafts of Form W-8IMY and instructions

23 Jun - Singapore: CRS multilateral competent authority agreement is signed

22 Jun - Bermuda: Online CRS portal open for submissions

22 Jun - Cayman Islands: Registration deadline for FATCA/CRS extended to 31 July

22 Jun - Channel Islands: No penalties in Jersey if CRS compliance before 31 July

21 Jun - British Virgin Islands: Updated user guide for CRS submissions

21 Jun - Canada: Reminder, CRS self-certification begins 1 July 2017

21 Jun - Germany: Updated FATCA XML schema user guide; testing platform

21 Jun - Switzerland: AEOI introduced with 41 countries and territories

21 Jun - United States: IRS finalizes FATCA notifications user guide

20 Jun - France: Guidance for CRS implementation, extension of reporting deadline

19 Jun - Hong Kong: List of CRS reportable jurisdictions expanded from two to 75 countries

15 Jun - United States: FATCA testing schedule for IDES

15 Jun - United States: IRS finalizes Form 8957, FATCA registration and instructions

13 Jun - Singapore: CRS XML schema, draft user guide

9 Jun - Cayman Islands: Updated guidance for CRS and FATCA

9 Jun - Germany: CRS guidance for financial institutions

8 Jun - Ireland: New CRS deadline is 18 August; FATCA deadline unchanged

6 Jun - United States: FFI agreement renewals are due 31 July 2017

2 Jun - Bahamas: Multilateral tax information sharing convention

2 Jun - Guernsey: No penalties if CRS compliance before 31 July 2017

1 Jun - OECD: CRS disclosure facility identifies retirement schemes in Hong Kong, for CRS purposes

May 2017

31 May - Belgium: Online FATCA portal open for submissions and corrections

31 May - Portugal: Amendment to XML schema for filing FATCA returns

26 May - India: Updated reporting schema (Form 61B) under FATCA, CRS

25 May - Indonesia: Financial account information access for AEOI purposes

24 May - China: Due diligence; non-resident financial account information (AEOI standard for CRS)

23 May - Cayman Islands: User guide for AEOI portal

23 May - Indonesia: CRS reporting obligations of financial service institutions

23 May - United States: Draft instructions for Form 8957 on FATCA registration

22 May - Belgium: Simulation portal for CRS test files

22 May - Bulgaria: FATCA, CRS, DAC2 reporting requirements

19 May - Cayman Islands: Updated AEOI portal user guide

19 May - Grenada: Implementing the FATCA regime

18 May - United States: QI / WP / WT agreement renewal deadline is 31 May 2017

17 May - Bermuda: CRS guidance for financial institutions

16 May - Germany: FATCA test procedure and test manual

12 May - OECD: Lebanon signs CRS, mutual assistance in tax matters agreements

10 May - Monaco: Guidance for CRS automatic exchange of financial account information

10 May - UK: Amended regulations, explanatory memorandum for implementation of CRS

9 May - Bermuda: Legislative amendments, regulations, and draft guidance for CRS implementation

8 May - Barbados: Regulations for CRS, FATCA implementation

5 May - OECD: Process identifying CRS avoidance schemes; automatic CRS exchange relationships

5 May - United States: Reminder for renewal of FFI agreement

3 May - Channel Islands: FATCA, CRS registration due by 30 June 2017 in Guernsey

2 May - Germany: CRS guidance for financial institutions

2 May - Liechtenstein: CRS reporting deadline extended to 31 July

2 May - Luxembourg: Pre-validation and production platforms available to financial institutions

April 2017

28 Apr - Liechtenstein: FATCA reporting deadline extended to 31 July

27 Apr - British Virgin Islands: Update on financial account reporting system

26 Apr - Australia: Updated AEOI guidance for CRS and FATCA

26 Apr - Ireland: Updated CRS FAQs

26 Apr - United States: Oversight subcommittee hearing on FATCA

25 Apr - Malta: CRS, DAC2 reporting deadline extended to 30 June 2017

24 Apr - United States: Draft registration form (Form 8957)

21 Apr - Malta: Updated guidelines, implementation of DAC2 and CRS

21 Apr - OECD: UAE signs agreement on mutual assistance in tax matters

20 Apr - Cayman Islands: Updated version (v2.0) of CRS guidance notes

20 Apr - India: Revised timeline for FATCA self-certifications, due diligence requirements

20 Apr - Singapore: Updated CRS FAQs

19 Apr - Malaysia: FATCA reporting deadline extended

18 Apr - Hong Kong: Updated AEOI guidance for financial institutions, CRS regime

17 Apr - Germany: Revised communication manual; FATCA update

12 Apr - Cayman Islands: AEOI portal accessibility

12 Apr - Spain: Updated technical guidance for CRS regime

11 Apr - Liechtenstein: Updated version of the AEOI guidance for CRS

11 Apr - OECD: Discussion of FAQ updates under common reporting standard (CRS)

11 Apr - United States: Model 1 financial institution reporting without TIN; IDES FAQ

7 Apr - United States: New FAQs, “general compliance” area

6 Apr - Canada: CRS guidance for financial institutions

6 Apr - Canada: New FATCA guidance provides relief

6 Apr - Singapore: Amendments to CRS regulations

6 Apr - OECD: Updated FAQs released under common reporting standard (CRS)

6 Apr - Sweden: Technical guidance for filing CRS reports

4 Apr - Belgium: Draft CRS business rules issued

4 Apr - Cayman Islands: CRS participating and reportable jurisdictions announced

4 Apr - South Africa: Third-party data annual submissions open

March 2017

31 Mar - United States: IRS extends renewals, applications involving QDDs through May 2017

31 Mar - British Virgin Islands: Reminder of FATCA, CRS reporting obligations

31 Mar - New Zealand: “Reportable jurisdictions” list expected May 2017;
comments requested

31 Mar - Saint Lucia: Guidance for the implementation of FATCA

30 Mar - Canada: FATCA update; new CRS guidance released

28 Mar - Germany: Registration procedure for electronic submission of CRS returns

28 Mar - Italy: FATCA reporting deadline extended

27 Mar - Russia: New CRS draft legislation published

27 Mar - United States: QI / WP / WT agreement renewals, IRS final reminder of 31 March deadline

22 Mar - Ireland: Updated CRS FAQs, FATCA and CRS reporting deadline 30 June

20 Mar - Isle of Man: Implementation of common reporting standard (CRS) regime

17 Mar - Russia: Draft legislation for CRS implementation

17 Mar - Belgium: Guidance under common reporting standard (CRS)

17 Mar - Hong Kong: Expansion of CRS "reportable jurisdictions" being planned

16 Mar - OECD: Hong Kong updates AEOI agreements; Panama deposits CRS agreement

15 Mar United States: QI / WP / WT agreement renewals, IRS reminder of 31 March deadline

14 Mar - Germany: FATCA XML schema update; new FATCA/CRS guidance

14 Mar - Luxembourg: Updated FAQs for CRS implementation

13 Mar - Isle of Man: List of CRS reportable jurisdictions

10 Mar - Belgium: Guidelines for correcting FATCA return

10 Mar - Bahamas: Regulations implementing AEOI, CRS regimes

9 Mar - Denmark: Updated FATCA reporting guidelines

8 Mar - Ireland: Common reporting standard FAQs

7 Mar - Cayman Islands: CRS notification, reporting due date relief

7 Mar - Hong Kong: User guide for financial account information returns

7 Mar - Japan: Updated FAQs on CRS reporting

7 Mar - Singapore: Due dates for FATCA returns, reporting

7 Mar - Thailand: Status of common reporting standard (CRS) implementation

6 Mar - Sweden: Parliament approves amendments to AEOI law

6 Mar - UK: Reporting of beneficial ownership of offshore entities, and ultimate beneficial interests in offshore partnerships, trusts, other entities

3 Mar - Belgium: Guidelines for reporting of CRS information in XML schema

2 Mar - Malta: Updated guidelines, implementation of DAC2 and CRS

1 Mar - New Zealand: CRS implementation legislation receives Royal Assent

January 2017

26 Jan - Thailand: Exchange of financial account information, OECD agreement signed

25 Jan - United States: Final and temporary regulations under chapter 4; FFI agreement updates

24 Jan - Luxembourg: Amendments reflecting FATCA XML schema v2.0

24 Jan - United States: Withholding foreign partnership, withholding foreign trust agreements

23 Jan - Channel Islands: Amendments to CRS regulations in Jersey

23 Jan - Switzerland: Guidance for CRS automatic exchange of financial account information

19 Jan - United States: Updated withholding foreign partnership, foreign trust agreement

19 Jan - Denmark: Updated FAQs and CRS reporting guidelines

19 Jan - Ireland: Common reporting standard, FAQs

18 Jan - Cayman Islands: Amendments to CRS regulations

17 Jan - United States: QI / WP / WT application and account management system

17 Jan - Malta: Changes to the FATCA XML schema

17 Jan - Malta: Updated guidelines, implementation of DAC2 and CRS

16 Jan - KPMG report: Final and temporary regulations under Chapters 3 and 61

12 Jan - Ireland: Updated list of AEOI jurisdictions for CRS purposes

12 Jan - United States: Updates on FATCA IDES system

11 Jan - Singapore: Updated list of jurisdictions, AEOI for CRS purposes

10 Jan - United States: FATCA XML schema v2.0 sample files

9 Jan - Luxembourg: New FATCA reporting schema

6 Jan - Bahamas: AEOI measures are effective January 2017

6 Jan - Singapore: Amendments to FATCA regulations

6 Jan - Taiwan: Model 2 IGA signed with United States

6 Jan - United States: Final qualified intermediary (QI) agreement

5 Jan - Channel Islands: Guidance in Guernsey on FATCA, CRS regimes

5 Jan - Denmark: FATCA and CRS information published

5 Jan - Portugal: FATCA reporting deadline extended to 10 January

5 Jan - Malaysia: Implementing regulations, AEOI under CRS regime

4 Jan - Isle of Man: AEOI industry advisory notice

4 Jan - Liechtenstein: Updated version of the AEOI guidance for CRS

4 Jan - Monaco: Guidance for AEOI implementation, self-certification forms templates

4 Jan - Singapore: Updated FAQs on CRS; FATCA XML schema implementation

3 Jan - Brazil: Legislation for implementation of CRS

3 Jan - Germany: Revision of communication manual, test manual, participating jurisdictions, certificates

3 Jan - Ireland: List of jurisdictions, CRS automatic exchanges

2 Jan - Mauritius: Registration of sponsored investment entities for FATCA purposes

2016 Articles

December 2016

30 Dec - United States: FATCA regulations on information reporting and backup withholding; final QI and FFI agreements

29 Dec - Cayman Islands: Revised CRS regulations, “second tranche”

29 Dec - France: Description of CRS implementing regulations, guidance

29 Dec - Saint Kitts and Nevis: Implementation of CRS regime

29 Dec - Switzerland: Draft guidelines, AEOI standard under CRS

23 Dec - Saint Vincent and the Grenadines: CRS implementation regulations

22 Dec - OECD: Status of CRS exchange network; over 1,300 relationships to allow for automatic exchange information among tax authorities

21 Dec - British Virgin Islands: File FATCA returns before 29 December 2016

21 Dec - Monaco: Convention on Mutual Administrative Assistance in Tax Matters ratified

21 Dec - New Zealand: Draft guidance, exchanges under common reporting standard (CRS)

20 Dec - Brazil: Extended deadline, public consultation on CRS draft legislation

20 Dec - Ireland: Reporting entity registration form

20 Dec - South Africa: Updated business requirements specification (BRS) reflects FATCA schema

20 Dec - United States: Updated user guide, FATCA online registration

19 Dec - Germany: German-language version, IRS draft FATCA XML Schema v2.0 user guide

16 Dec - Liechtenstein: Closure of FATCA reporting portal

16 Dec - UK: Updated AEOI submission schema (v2.0)

15 Dec - Channel Islands: Guernsey extends IGA-related due diligence to 31 December 2016

15 Dec - United States: FATCA exchange system, reports, test session

14 Dec - Portugal: List of participating jurisdictions for CRS purposes

14 Dec - Singapore: Agreements for automatic exchange of information under CRS

14 Dec - Spain: Updated annual disclosure statement, financial accounts

13 Dec - Cayman Islands: FATCA, CRS actions due by 31 December 2016

13 Dec - France: Rules, procedures for financial institutions under CRS

9 Dec - Singapore: CRS implementation and related guidance issued

9 Dec - Sweden: Proposed amendments to AEOI measures

8 Dec - Bahamas: AEOI legislation is tabled

8 Dec - Brazil: CRS draft legislation published for public consultation

7 Dec - Austria: List of participating jurisdictions for CRS purposes

7 Dec - South Africa: CRS guide in FAQ format

7 Dec - Switzerland: Draft guidelines, AEOI under CRS

6 Dec - India: Updated guidance notes on FATCA and CRS regimes

6 Dec - United States: IRS updates FATCA XML Schema v2.0 sample files

2 Dec - Switzerland: Consultation on introduction of AEOI with new jurisdictions

2 Dec - United States: Phase-in rules for section 871(m) regulations, QI agreement

1 Dec - Belgium: Changes to FATCA file validation rules

1 Dec - Netherlands: Sponsored FFIs need their own GIIN

1 Dec - United States: IRS updates FATCA XML schema, will test IDES

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