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Registering with the US tax authorities (IRS)

Financial institutions must register with the US tax authorities in order to be allocated a Global Intermediary Identification Number (GIIN). GIIN is obligatory in connection with the submission of FATCA information to the Norwegian Tax Administration.

Companies etc. that are not covered by the reporting obligation or that are exempt should not be registered.

Declarants that act as "sponsors" for other entities must be registered as a "sponsoring entity", while the other entities must be registered as a "sponsored entity".

We recommend that declarants register well before the deadline for the submission of information to the Norwegian Tax Administration, as the registration process can take a while.

Registration must take place in accordance with the applicable guidelines from the US tax authorities, which can be found at www.irs.gov/fatca

Any questions linked to registration must be addressed to the US tax authorities.

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