05/2021
FTA publishes notices on FATCA group requests
Tamara Bosch
In a letter dated 5 February 2021, the IRS requests administrative assistance based on the FATCA agreement and the DTA CH-USA. Information is requested on accounts that were identified as US accounts or as accounts of non-participating financial institutions to which foreign reportable amounts were paid and which the respective financial institution had reported in aggregated form - in the absence of consent to report the account data. The following financial institutions and years are affected:
- Aargauische Kantonalbank, 2014
- AXA Life AG, 2014
- Bank Hottinger & Cie AG in Liquidation, 2014 - 2017
- Bank J. Safra Sarasin Ltd, 2014
- Bank Julius Baer & Co. LTD, 2014
- Bank La Roche & Co AG (Laroba AG in liquidation), 2014
- Banque Cantonale de Genève, 2014
- Banque Lombard Odier & Cie SA, 2014
- Banque Privée Espírito Santos SA en liquidation, 2014 - 2020
- Banque SYZ SA, 2014
- Berner Kantonalbank AG, 2014
- BIPIELLE Bank (Suisse) in liquidazione, 2014 - 2017
- BNP Paribas (Suisse) SA, 2014
- Bordier & Cie, 2014
- BSI SA (EFG Bank SA), 2014
- Credit Suisse AG, 2014
- EFG Bank SA, 2014
- Falcon Private Bank AG (Falcon Private Ltd), 2016 - 2020
- Finacor SA, Société Financière et de Participations, 2015
- Frankfurter Bankgesellschaft (Switzerland) Ltd, 2014
- Jyske Bank (Switzerland) Ltd (since deleted), 2014
- Leumi (Switzerland) AG in liquidation, 2014 - 2016
- Migros Bank AG, 2014
- Neue Aargauer Bank AG (acquired by Credit Suisse (Switzerland) Ltd.), 2014
- Nordea Bank S.A., Luxembourg, Zurich Branch (now deleted), 2016
- PostFinance AG, 2014
- Société Générale Private Banking (Suisse) SA, 2014
- UBS AG, 2014
- Zurich Cantonal Bank, 2014
The requests are available here.
First publication:
www.taxlawblog.ch
Footnotes / further notes
.
.
Footnotes / further notes:
