Foreign account tax compliance act (FATCA)

The Foreign Account Tax Compliance Act (FATCA) is a U.S. law aimed at prevent tax avoidance by U.S. taxpayers through the use of offshore accounts.

Are you affected by FATCA?

You should consider with your tax and compliance advisors how you may be impacted by FATCA as it is implemented in your country or otherwise applicable to you e.g. in connection with all payments of U.S. source income (including interest, dividends, and U.S.-source insurance or reinsurance premium).

Under FATCA, all If group entities and their branch offices are considered as Non-Financial Foreign Entities that are subsidiaries of a listed entity.

If's status under FATCA

If provides W-8BEN-E forms disclosing and proving its status under FATCA on request. In order to facilitate requests for the receipt of information, W-8BEN-E forms for If group entities are also made available online via the links below. Forms may be updated from time to time.​

Do you have questions regarding the FATCA forms?

In case of questions related to If's status under FATCA and similar regulations kindly contact your contact person or send mail to Tax Counsel in If.

F​ATCA Compliance Forms