AUSBILDUNGSZENTRUM. Certificate Specialist QI / FATCA
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1 AUSBILDUNGSZENTRUM Certificate Specialist QI / FATCA
2 Kurse in Zürich Certificate Specialist QI / FATCA Objectives The aim of the course is to make participants knowledgeable of their QI/FATCA obligations and able to carry out efficiently the corresponding due diligence, reporting and withholding duties. The course will review all of the relevant IRS documentation in order to allow the participant to examine the forms with a critical eye. To this extent and for a practical point of view, the course will include numerous examples and will instruct on a methodology to manage the most frequently encountered situations as Specialist QI/FATCA. Duration The training is composed of 3 modules enfolding on a period of 3 weeks. The whole training includes 12 hours of classroom training. Targeted audience This training is aimed at participants who are in charge of QI/FATCA obligations and especially at «Responsible Officer» FATCA, as well as auditors. Prerequisite In order to apply to the training for the Certificate Specialist QI / FATCA, one must have at least one year of training experience in this area. Exam The training is completed with an optional exam of 1 hour 30 minutes. Upon a successful exam, the participant will receive the Certificate Specialist QI/FATCA. 2
3 Ausbildungsprogramm MODULE 1-4 hours Introduction and scope of the QI / FATCA regime Presentation of the «Qualified Intermediary» regime (objectives of the QI agreement, obligations, duties to identify the beneficial owner, classification of account holders as US or non-us, terminology and forms, parameters of the New QI Compliance Program. Identification of relevant payments: 2 parallel systems «QI reportable payments» (RP) & «FATCA witholdable payments» (WP). Identification of Beneficial Owners: distinction between natural persons, legal entities, US and non-us, etc. Terminology review: Concept of «beneficial owner» (distinction from «Wirtschaftlich Berechtigten») ; Types of trusts (grantor, simple & complex trusts) ; US entities and entity classifications ; Review of Forms W-9, W-8BEN, W-8BEN-E, W-8IMY, W-8EXP & W-8ECI. Overview of reporting and withholding and Forms 1099, 945, 1042 & 1042-S. The New QI Compliance Program. Study cases. Date : 30 Oktober 2018 Hours : 13:30 17:30 Tutors : Camillo ZBINDEN, Head of Compliance, Société Générale Zürich im Corporate & Investment Banking MODULE 2-4 hours Application of the FATCA regime in Switzerland. Trusts (and assimilated structures) under FATCA Basic intro. to FATCA, including FATCA Regulations (Regs) versus IGAs. Which rules apply (IGA? Regs? More than one IGA?) Presentation of IGA models in particular the «Swiss model». General review of all entities under FATCA : FFI vs NFFE : definitions, classification. Compliance paths, including registration requirements. Terminology review : Participating FFI, Deemed-compliant FFI (certified, registered, owner documented FFI (ODFFI) under IGAs (including Swiss IGA) and Regs. Trusts (and assimilated structures) under FATCA 3
4 Tests applied to trust companies, trusts, foundations, underlying companies, standalone «PICs») (activity based test ; professionally managed test ; financial income test) ; Trusts as Participating FFI (PFFI), Deemed-compliant FFIs (Sponsored FFIs or Trustee-Documented Trusts) or passive NFFEs. Reporting of US Persons: notion of substantial U.S. owner or controlling persons (i.e., settlor, beneficiary, trustee, protector, etc). Obligation of SFIs : due diligence ; reporting ; withholding ; appointment of FATCA Responsible Officer (RO) & Certifications. Date : 6 November 2018 Hours : 13:30 17:30 Tutors : Thomas HULMANN, Senior Manager, BDO AG Zürich MODULE 3-4 hours Recap and practical cases Reminder of the essential concepts of QI and FATCA. Coordination of duties with respect to the two regimes with respect to documentation, due diligence, reporting and withholding obligations. Duties of Responsible Officer. Study cases. Date : 13 November 2018 Hours : 13:30 17:30 Tutors : David WESTHAUSER, Compliance officer, Integritas Compliance AG, Bern 4
5 Referenten Thomas HULMANN Senior Manager, BDO AG Zürich Thomas Hulmann is a Senior Manager in the Regulatory & Compliance Financial Services Department of BDO AG, Zurich. He graduated from the University of Fribourg Law School and is an attorney at law. In his practice, Thomas Hulmann advises numerous Swiss and international financial institutions, trust companies and industrial enterprises with regard to the applicability and consequences of international tax compliance initiatives (FATCA, QI, CRS) on their business activities. He regularly accompanies financial institutions in their implementation of tax compliance projects. David WESTHAUSER Compliance officer, Integritas Compliance AG, Bern David Westhauser, MLaw DAS, studierte Rechtswissenschaften mit Schwerpunkt Finanzmarkt- und Gesellschaftsrecht an der Universität Bern ab absolvierte er den Nachdiplomstudiengang «Diploma of Advanced Studies in Compliance Management» (DAS) der Hochschule Luzern am Institut für Finanzdienstleistungen in Zug. Seit 2013 ist David Westhauser als Compliance Officer bei Integritas Compliance tätig. Camillo ZBINDEN Head of Compliance, Société Générale Zürich im Corporate & Investment Banking Camillo Zbinden ist Head of Compliance und Mitglied des Executive Board bei der Société Générale Zürich im Corporate & Investment Banking. Er hat seine Karriere bei SG im Jahre 2004 gestartet und sei-ther berufsbegleitend einen Bachelor Diplom in Business Administration und ein Diploma of Advanced Studies in Compliance Management erworben. Im Moment absolviert er zudem einen Executive MBA an der Hochschule Luzern. 5
6 Praktische Info Certificate Specialist QI / FATCA BEGINNING 30 Oktober 2018 END 13 November 2018 EXAM 30 November h00-10h30 PRICE CHF EXAM PRICE CHF REGISTRATION CONTACT VisionCompliance SA 10, Boulevard Georges-Favon Postfach Genf 11 Tél Fax info@visioncompliance.ch LOCATION VisionCompliance SA c/o OBC Suisse AG Bahnhofstrasse 52 CH Zürich Tel
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Similarly, Treasury and IRS should drop any consideration of applying a 3-year renewal requirement for documentary evidence;
L.G. Chip Harter Deputy Assistant Secretary (International Tax Affairs) Department of the Treasury 1500 Pennsylvania Avenue, NW Washington, DC 20220 Quyen Huynh Associate International Tax Counsel Department
FATCA Declaration for Non Profit Organisations Bank use only Customer Number
Warsaw, XII Commercial Division of the National Court Register under the number KRS 0000030437, share capital (entirely paid) in the amount of PLN Customer Name FATCA Declaration for Non Profit Organisations