Key requirements
Register with the US IRS as a financial institution in a Model 1 IGA jurisdiction where required, then follow IRAS’s specified service for the local information. The source covers custodial, depository, investment and specified insurance institutions with the relevant Singapore connection. Qualifying personal investment companies and trustee-documented trusts have specific procedures rather than universal exemptions. Keep the point of contact current and check the reasons and obligations associated with deregistration or trust end-dating. A GIIN does not replace the annual FATCA return or the need to conduct account due diligence.
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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