What is FATCA?
FATCA is a law which was enacted in the United States against undeclared and non-taxable income of taxable individuals in the United States who hold accounts with financial institutions outside the United States.
For more information regarding FATCA please refer here: Foreign Account Tax Compliance Act (FATCA) - Information for customers - Viva Wallet
What is the Common Reporting Standard (CRS)?
It is a multilateral reporting system under which financial institutions are required to submit to the tax authority of the country in which they are located information on account holders who are tax residents of another country that applies the CRS.
For more information about the CRS please refer here: Common Reporting Standard (CRS) - Viva Wallet
FATCA / CRS Documentation
For natural persons, that have tax residency other than the country of the account: Individual Certificate Form
For entities that have tax obligation additional to the country of the account: Entity Tax Residency Self-Certification Form
For controlling persons, that have tax residency other than the country of the account: Controlling Person Tax Residency Self-Certification Form
For natural persons, that are not-US tax liable: W8-BEN
For legal entities, that are not-US tax liable: W8-BEN-E
For customers (either natural persons or/and legal entities) that are US-tax liable: W9