Vorlage (Abkommen en)

information indicating that the entity is a U.S. Person includes a U.S. place of incorporation or organization, or a U.S. address.

b) If the information indicates that the entity Account Holder is a U.S. Person, the Reporting Swiss Financial Institution must treat the account as a U.S. Account unless it obtains a self-certification from the Account Holder (which may be on an IRS Form W-8 or W-9, or a similar agreed form), or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Specified U.S. Person.

2. Determine Whether a Non-U.S. Entity Is a Financial Institution.

a) Review information maintained for regulatory or customer relationship purposes (including information collected pursuant

AML/KYC Procedures) to determine whether the information indicates that the entity Account Holder is a Financial Institution.

b) If the information indicates that the entity Account Holder is a Financial Institution, then the account is not a U.S. Account.

3. Determine Whether a Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Consistent with the Requirements of an FFI Agreement.

a) Subject to subparagraph (b) of this paragraph, if the Account Holder is a Swiss Financial Institution or another Partner Jurisdiction Financial Institution, then no further review, identification, or reporting is required with respect to the account.

b) A Swiss Financial Institution or other Partner Jurisdiction Financial Institution shall be treated as a Nonparticipating Financial Institution if it is identified as such as described in paragraph 2 of Article 11 of the Agreement.

c) If the Account Holder is not a Swiss Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Swiss Financial Institution must treat the entity as a Nonparticipating Financial Institution payments to which are reportable consistent with the requirements of an FFI Agreement, unless the Reporting Swiss Financial Institution:

(1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the entity that it is a certified deemed-compliant FFI, an exempt beneficial owner, or an excepted FFI, as those terms are defined in relevant U.S.

Treasury Regulations; or

(2) In the case of a participating FFI or registered deemedcompliant FFI, verifies the entity’s FATCA identifying number on a published IRS FFI list.