Events 05 March 2012

FATCA: Regulation release


General Information


Event date :

05 March 2012

Member :

EY

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FATCA, the Foreign Account Tax Compliance Act, which came into effect on 18 March 2010, requires foreign financial institutions to provide the US tax authorities with tax information on US accounts.

In the context where financial institutions have postponed the implementation of the FATCA requirements due to uncertainties under the Law and related implementation costs, a new regulation has just been released, providing updated clarifications.

The final Law is expected to be issued during summer 2012, and 18 months before the effective date of the Law, financial institutions will have a short timeframe to comply with the FATCA requirements by June of 2013.

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Association des Banques et Banquiers, Luxembourg
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