FATCA and AEI
Regulations to combat cross border tax evasion.
Regulations to combat cross border tax evasion.
The Foreign Account Tax Compliance Act (FATCA) and
the Automatic Exchange of Information (AEI) are
global regulations that support efforts to combat
tax evasion. These initiatives require banks and
custodians, such as UBS, to document their
clients’ tax status and if required, report
certain client details and related financial
account information to the relevant tax
authorities. Funds and collective investment
schemes, together with other professionally
managed investment entities, are also required to
document and report details of investors to the
relevant tax authorities. UBS is committed to
complying with FATCA and AEI as well as
implementing each in accordance with applicable
local regulations and guidance.
What do we require from you, our clients?
What do we require from you, our clients?
The introduction of FATCA and AEI means that we
require you to provide additional tax-relevant
information to enable us to meet our obligations.
How US FATCA, and AEI will impact your
relationship with UBS will depend on the products
or services you receive from UBS and which UBS
entity you contract with.
FAQs
FAQs
For further information and documentation for
AEI and FATCA, please click and expand the
divisional links below.
For further information and documentation for AEI and FATCA, please click and expand the divisional links below.
Guidance for Clients
Guidance for Clients
The details provided on this page and related fact
sheets and FAQs are intended to aid you in your
understanding of the FATCA and AEI requirements.
Please note this information is not intended to
serve as tax advice. If you are uncertain of your
FATCA or AEI status or the impact of these
regulations on you we suggest you consult a
professional tax advisor.