FATCA and CRS for private funds
Classification, self-certification and the investor data behind annual reporting.
What do FATCA and CRS require of private funds?
FATCA (US) and the OECD Common Reporting Standard require many investment entities to identify the tax residence and status of their investors, collect self-certifications, and report financial accounts held by reportable persons to tax authorities, which exchange the information internationally.
Classification
Each investor is classified — individual, entity type, controlling persons for passive entities — using self-certification forms collected at onboarding and refreshed when circumstances change.
Self-certifications
W-9 and W-8 series forms for FATCA; CRS self-certifications for tax residence. Forms expire or become stale; tracking that is part of the obligation.
Annual reporting
Reportable accounts, balances and payments are reported annually through the relevant jurisdiction's portal, often by an administrator or service provider.
What your system should hold
Classification, forms, expiry dates, controlling persons, tax residences and the account balances and payments reporting requires — per investor, with history.
Questions
Does FUN/D file FATCA or CRS reports?
No. It holds the investor data your reporting provider uses.
Is this tax advice?
No. Consult your tax adviser on your fund's obligations.
Want to see this on your own fund?
Name and work email. A person replies within one business day, usually with times for a demo on a structure like yours.
Talk to us
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Sent.
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