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Foreign Account Tax Compliance Act (FATCA)


With the enactment of FATCA, the United States wishes to ensure that all income earned worldwide by US taxpayers on accounts held abroad can be taxed by the United States. FATCA essentially requires foreign financial institutions to register with the US tax authorities (Internal Revenue Service, IRS) and report on identified US accounts or else to deduct and transfer a withholding tax.

As the United States will phase in FATCA from 1 January 2014, Swiss financial institutions will be forced to implement FATCA from this date, irrespective of an agreement between Switzerland and the United States, if they do not want to be excluded from the US capital market.

FATCA documentation