FATCA overview
Commercial Banking – Poland
The Foreign Account Tax Compliance Act (FATCA) is a new piece of legislation by the United States Department of Treasury (Treasury) and the US Internal Revenue Service (IRS) to counter tax evasion in the US. HSBC is committed to being fully FATCA compliant in all countries and territories where we operate, in accordance with the legislative timeline. This means that HSBC may need to provide information on US accounts to the United States tax authority, the Internal Revenue Service (IRS).
In order to establish your tax status, we need to obtain certain documents. These documents are HSBC declarations and/or US tax forms that will enable you to declare and confirm your tax status to us for the purposes of FATCA. We also need your formation documents, for example, your certificate of incorporation or a similar type of document confirming your place of incorporation.
Please send the completed documents to us at this address: HSBC Continental Europe (Spółka Akcyjna) Oddział w Polsce, 1 Rondo ONZ, 00-124 Warsaw, Poland; or hand them in to your advisor. Should you have problems printing the forms you need, please contact your advisor.
Please read the information carefully and select the document that is appropriate to your company. If you are unsure, you should seek advice from a tax advisor. HSBC cannot provide tax advice.
FATCA Declaration Non-Financial Foreign Entities: Download PDF: Link opens in a new window: This is an HSBC document, aimed at non-US trading businesses and companies as well as at non-profit organisations which you may be able to sign to confirm non-US tax status, in place of one of the US tax forms (IRS W forms). Please read the document carefully to ensure you meet the relevant conditions. If you are not satisfied that you meet the relevant conditions, then please select an alternative from the US tax forms provided.
W-9 form: Download PDF: Link opens in a new window: This is the withholding certificate referred to as a ‘W-9’ on the IRS website. This form is completed to confirm US tax status.
W-8 forms: External site: Link opens in an overlay: This is a link to the withholding certificates referred to as ‘W-8s’ on the IRS website. This is a series of forms that are completed to confirm non-US tax status.
In order to provide customers with further support when completing IRS W forms, we have provided some additional customer guidance for the forms W-9: Form customer guidance: Download PDF: Link opens in a new window, W-8BEN: Form customer guidance: Download PDF: Link opens in a new window and W-8BEN-E: Form customer guidance: Download PDF: Link opens in a new window.
(Page last updated October 2022)
Related content
- FATCA Declaration Non-Financial Foreign EntitiesDownload PDF: Link opens in a new window
- W-9 formDownload PDF: Link opens in a new window
- W-8BEN formDownload PDF: Link opens in a new window
- W-8BEN-E formDownload PDF: Link opens in a new window
- Your Tax Details (for non US Entities only)Download PDF: Link opens in a new window
- W-9 form customer guidanceDownload PDF: Link opens in a new window
- W-8BEN form customer guidanceDownload PDF: Link opens in a new window
- W-8BEN-E form customer guidanceDownload PDF: Link opens in a new window
- Withholding statementsDownload Excel: Link opens in a new window