2026 Reporting Reminder
We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI.
The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For the non-Swiss CRS and FATCA reporting requirements, the respective local implementation guidance must be consulted.
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New message format requirement for international tax payments to the U.S. Treasury
We would like to inform international taxpayers and especially Qualified Intermediaries with primary withholding responsibility (“Primary QIs”), Qualified Derivatives Dealer (“QDDs”), Withholding Foreign Partnerships (“WFPs”) and Withholding Foreign Trusts (“WFPs”) about the new message format requirement for remitting tax payments to the U.S. Treasury.
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Notice 2024-44 and Form 1120-F
With our Newsletter Notice 2024-44 and Form 1120-F we would like to inform about the extension of the phase-in period for certain rules under Section 871(m), 1441, 1461 and 1473 of the Internal Revenue Code (the "Section 871(m) Regulations") and remind our QDD clients of the filing of Form 1120-F.
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2025 Reporting Reminder
We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI.
The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For the non-Swiss CRS and FATCA reporting requirements, the respective local implementation guidance must be consulted.
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QI Update
With this newsletter, we would like to inform the Swiss QIs/FFIs on the most relevant regulatory updates.
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QI and FATCA Certification Reminder 2024
With this newsletter, we would like to remind Responsible Officers of Swiss QIs and FFIs on their certification requirements.
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2024 Reporting Reminder
We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI.
The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For the non-Swiss CRS and FATCA reporting requirements, the respective local implementation guidance must be consulted.
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QI: 2023 Year Wrap-up and Update
Another eventful year is about to be over, which means it is time for us to take a look back at all that happened in the Qualified Intermediary space this year and to inform about what is going to happen next year.
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New Login Process for QIs
With this short update we would like to inform all QIs on the new login process for the QI Application and Account Management System.
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Update QI Agreement Renewal
With this short update we would like to inform all QIs that have not renewed their QI Agreements yet on the most recent updates regarding the renewal process.
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QI Agreement Renewal
With this information we would like to inform that the link for the renewal of the QI Agreement is now universally available in the QAAMS.
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QI Agreement Renewal Time Extension
With this information we would like to quickly update readers about the renewal of the QI Agreement and the extension of the FFI Agreement.
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Reporting Reminder 2023
We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI.
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Final 2023 QI Agreement and Section 1446(f) Update
With this information we inform in detail about the changes made to the final version of the new 2023 QI Agreement compared to the proposed QI Agreement published earlier this year, and some last minute announcements the IRS made with respect to Section 1446(f).
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Section 1446(f) and New QI Agreement
With this information we inform about the upcoming Section 1446(f) regulation and the upcoming changes to the QI Agreement, which will enter into force on January 1, 2023. Readers will get an extensive overview over the upcoming changes and will be able to determine if and how the new regulation affects them.
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QAAMS New Sign-In System
With this information we would like to inform about the upcoming, modified sign-in options for new users of the Qualified Intermediary, Withholding Foreign Partnership, Withholding Foreign Trust Application and Account Management System (QAAMS).
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Section 871(m)
With this information we would like to inform about the extension of the phase-in period for certain rules under Section 871(m), 1441, 1461 and 1473 of the Internal Revenue Code (the “Section 871(m) Regulations”).
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QI and FATCA Certification Reminder 2022
Please be reminded that the QI and FATCA Certifications are due on July 1, 2022.
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Reporting Reminder 2022
We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI. The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For the non-Swiss CRS and FATCA reporting requirements, the respective local implementation guidance must be consulted. As in previous years, PQS will be able to support FIs with preparing and uploading FATCA, QI and CRS reportable data to the respective authorities.
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Revised Forms W-8
We would like to inform all QIs about the recently published new revisions of the Forms W-8. QIs and FFIs documenting account holders with Forms W-8 are expected to request the new revisions within the next months. This information was updated on November 22, 2021.
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Certification of Internal Controls by the QI Responsible Officer
Please be reminded that the QI Certification is due on December 1, 2021.
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Reminder: FATCA Certification and selecting the periodic review year in the QI Certification
Please be reminded that the FATCA Certification is due on July 1, 2021. Also, QIs with the certification period 2018-2020 must select the periodic review year in the QI/WP/WT system before July 1, 2021.
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New Information about the QI and FATCA Responsible Officer Certifications
We would like to inform regarding the upcoming QI and FATCA Responsible Officer Certifications.
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Extension of the QI Responsible Officer Certification Deadlines
The IRS extended the deadlines to certify the 2018-2020 QI certification period to December 1, 2021, and March 1, 2022, respectively.
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Reporting Reminder 2021
We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI. The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For the non-Swiss CRS and FATCA reporting requirements, the respective local implementation guidance must be consulted. As in previous years, PEQ will be able to support FIs with preparing and uploading FATCA, QI and CRS reportable data to the respective authorities.
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QI and FATCA Certification Reminder 2020
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Regulatory requirements under QI and FATCA
We would like to inform all QIs and FFIs on recent updates regarding regulatory requirements under QI and FATCA.
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Updated deadlines for filing the FATCA, QI and CRS reporting
We would like to inform all Swiss financial institutions on the updated deadlines for filing the FATCA, QI and CRS reporting.
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Reporting Reminder 2020
The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For CRS and FATCA reporting requirements, local implementation guidance must be consulted. As in previous years, PQS will be able to support FIs with preparing and uploading FATCA, QI and CRS reportable data to the respective authorities.
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Important Updates and Dates for the Implementation of the Regulatory Requirements for 2020
Before the year 2019 ends with a well-deserved holiday break, we would like to inform all QIs and FFIs on recent updates regarding submitted and upcoming certifications, as well as other recent and upcoming regulatory requirements under QI and FATCA.
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