Key requirements
An institution may ask for tax residence jurisdictions, relevant TINs and supporting documents at account opening or after a change in information. Entity accounts may require information on controlling individuals as well as the entity. Tax residence is not necessarily identical to citizenship, a mailing address or an immigration pass; apply the relevant jurisdiction’s rules and disclose the correct position. CRS covers residence-based reporting, while FATCA additionally identifies specified US persons. Respond promptly and update material changes so the institution can assess reporting correctly. The source includes historical background dates; use the current reporting guidance for present jurisdiction lists.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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