The due diligence requirements under the Intergovernmental Agreement (IGA) are either met through the ongoing U.S. tax certification renewal process or by provision of a self-certification.
Self-certification is required for account holders that are either:
- Financial institutions that are not required to provide U.S. certification for U.S. tax purposes as per announcements A14071 and A15030 and operate in a country that has not signed an Intergovernmental Agreement;
- Non-financial institutions that are not required to provide U.S. certification for U.S. tax purposes: or
- Entities operating in the United States that have not provided U.S. tax certification.
Customers subject to FATCA self-certification will be contacted by their Relationship Officer as part of the KYC procedure and are kindly requested to only use the attached FATCA self-certification form in order to provide their FATCA status to Clearstream Banking as appropriate.
For further information please contact your Relationship Officer.