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 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.


For further information and documentation for AEI and FATCA, please click and expand the divisional links below.

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.

Links to UBS divisional regulatory documentation and client factsheets

External regulatory information