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?
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 FATCA and AEI will impact your relationship with UBS will depend on the products or services you receive from UBS.
Swiss AEI lists of reportable and participating jurisdictions for completion of UBS Self-certification Forms
Please click on the PDF to check if your tax residence is in a reportable and/or participating jurisdiction.
AEI and FATCA Forms
Addendum to UBS Self-certification Forms: Key definitions
Please click on "PDF" for additional explanations of AEI/FATCA terms used in the UBS Self-certification Forms.
Guidance for Clients
The details provided on this page and related documents 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.