Self-Certification Form for Individuals
These are selected summaries of defined terms provided to assist you with the completion of this form.
For further detail please refer to the OECD Common Reporting Standard for Automatic Exchange of Financial
Account Information (CRS), the associated Commentary to the CRS, the IRS FATCA Regulations and/or
domestic legislation and guidance.
If you have any questions please contact your tax adviser or domestic tax authority
|The “Account Holder” is the person listed or identified as the holder of a Financial|
Account. A person, other than a Financial Institution, holding a Financial Account for
the benefit of another person as an agent, a custodian, a nominee, a signatory, an
investment advisor, an intermediary, or as a legal guardian, is not treated as the
Account Holder. In these circumstances that other person is the Account Holder. For
example, in the case of a parent/child relationship where the parent is acting as a
legal guardian, the child is regarded as the Account Holder. With respect to a jointly
held account, each joint holder is treated as an Account Holder.
|Financial Account||For purposes of FATCA and CRS, a Financial Account is an account maintained by a|
Financial Institution and includes: Depository Accounts; Custodial Accounts; Equity
and Debt Interest in certain Investment Entities; Cash Value Insurance Contracts; and
|Tax residence||Each jurisdiction has its own rules for defining tax residence, and some jurisdictions|
have provided information on how to determine whether an individual is tax resident
in the jurisdiction on the following website: OECD AEOI Portal.
Note: an individual may have duel or multiple tax residence
|The term “TIN” means Taxpayer Identification Number (or functional equivalent in|
the absence of a Taxpayer Identification Number).
Some jurisdictions do not issue a TIN. However, these jurisdictions often utilize some
other high integrity number with an equivalent level of identification (a “functional
equivalent”). Examples of that type of number include, for individuals, a social
security/insurance number, citizen/personal identification/service code/number, and
resident registration number.
|US Person||The term U.S. Person” means a U.S. citizen or resident individual, a partnership or|
corporation organized in the United States or under the laws of the United States or
any State thereof, a trust if
(i) a court within the United States would have authority under applicable law to
render orders or judgments concerning substantially all issues regarding
administration of the trust; and (ii) one or more U.S. persons have the authority to
control all substantial decisions of the trust, or an estate of a decedent that is a citizen
or resident of the United States.
The term U.S. Person shall be interpreted in accordance with the U.S. Internal Revenue