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Foreign Financial Institutions To Report U.S. Taxpayers Bank Information: FATCA Intergovernmental Agreements



U.S. Department Treasury

FATCA was enacted in 2010 by Congress to target non-compliance by U.S. taxpayers using foreign accounts. FATCA requires foreign financial institutions (FFIs) to report to the IRS information about financial accounts held by U.S. taxpayers, or by foreign entities in which U.S. taxpayers hold a substantial ownership interest.

FFIs are encouraged to either directly register with the IRS to comply with the FATCA regulations (and FFI agreement, if applicable) or comply with the FATCA Intergovernmental Agreements (IGA) treated as in effect in their jurisdictions.

For jurisdiction status on intergovernmental agreements and relayed agreements and date jurisdiction agreements are treated as having an IGA in effect read below:

 

​Algeria ​In Force (1-18-2017) Model 1 ​6-30-2014
​Angola ​In Force (10-2-2017) Model 1 ​11-30-2014
​Anguilla ​In Force (6-22-2017)​ Model 1 ​6-30-2014
​Antigua and Barbuda ​In Force (6-7-2017) Model 1 ​6-30-2014
​Armenia Signed Model 2 ​6-30-2014
​Australia ​In Force (6-30-2014) ​Model 1 Understanding ​6-30-2014
​Austria ​In Force (12-9-2014) ​Model 2 Understanding ​6-30-2014
​Azerbaijan ​In Force (11-5-2015) Model 1 ​6-30-2014
​Bahamas ​In Force (9-17-2015) Model 1
Correction
​6-30-2014
​Bahrain ​​In Force (3-5-2018) Model 1 ​6-30-2014
​Barbados ​In Force (9-25-2015) Model 1
Correction
​​6-30-2014
​Belarus ​In Force (7-29-2015) ​Model 1 ​6-30-2014
​Belgium ​In Force (12-23-2016) Model 1
Related Agreement
Understanding ​6-30-2014
​Bermuda ​In Force (8-19-2014) ​Model 2 Understanding ​6-30-2014
​Brazil ​In Force (6-26-2015) Model 1 ​6-30-2014
​British Virgin Islands ​In Force (7-13-2015) ​Model 1 ​6-30-2014
​Bulgaria ​In Force (6-30-2015) Model 1 ​6-30-2014
​Cabo Verde ​Agreement in Substance ​Model 1 ​6-30-2014
​Cambodia ​In Force (12-23-2016) Model 1 ​11-30-2014
​Canada ​In Force (6-27-2014) ​Model 1
Related Agreement
​6-30-2014
​Cayman Islands ​In Force (7-1-2014) Model 1 ​6-30-2014
​Chile ​Signed Model 2 Understanding ​​6-30-2014
​China ​Agreement in Substance ​Model 1 ​6-30-2014
​Colombia ​In Force (8-27-2015) Model 1 Understanding ​6-30-2014
​Costa Rica ​In Force (7-8-2019) Model 1 ​​6-30-2014
​Croatia ​In Force (12-27-2016) Model 1
Related Agreement
​6-30-2014
​Curaçao ​In Force (8-3-2016) Model 1
Related Agreement
​6-30-2014
​Cyprus ​In Force (9-21-2015) ​Model 1 Understanding ​6-30-2014
​Czech Republic ​In Force (12-18-2014) ​Model 1 Understanding ​6-30-2014
​Denmark ​In Force (9-30-2015) Model 1 ​6-30-2014
​Dominica ​Signed Model 1 ​6-30-2014
​Dominican Republic ​In Force (7-17-2019) ​Model 1 ​6-30-2014
​Estonia ​In Force (7-9-2014) Model 1 ​6-30-2014
​Finland ​In Force (2-20-2015) Model 1 Understanding ​6-30-2014
​France ​In Force (10-14-2014) Model 1 Understanding ​6-30-2014
​Georgia ​In Force (9-18-2015) Model 1 ​6-30-2014
​Germany ​In Force (12-11-2013) ​Model 1 Understanding ​6-30-2014
​Gibraltar ​In Force (9-17-2015) Model 1 ​6-30-2014
​Greece ​​In Force (12-13-2017) Model 1 Understanding ​11-30-2014
​Greenland ​In Force (11-30-2018) Model 1​ ​​6-30-2014
​Grenada In Force (4-6-2018) Model 1​ ​6-30-2014
​Guernsey ​In Force (8-26-2015) Model 1 ​6-30-2014
​Guyana ​In Force (9-29-2017) Model 1​ ​6-30-2014
​Haiti ​Agreement in Substance ​Model 1 ​6-30-2014
​Holy See ​In Force (6-10-2015) ​Model 1 11-30-2014
​Honduras ​In Force (2-19-2015) Model 1 ​6-30-2014
​Hong Kong ​In Force (7-6-2016) Model 2 Understanding ​​6-30-2014
​Hungary ​In Force (7-16-2014) ​Model 1 Understanding ​6-30-2014
​Iceland ​In Force (9-22-2015) ​Model 1 Understanding 11-30-2014
​India ​In Force (8-31-2015) Model 1 Understanding ​6-30-2014
​Indonesia ​Agreement in Substance ​Model 1 ​6-30-2014
​Iraq ​Agreement in Substance ​Model 2 ​6-30-2014
​Ireland ​In Force (4-2-2014) ​Model 1
Related Agreement​
​6-30-2014
​Isle of Man ​In Force (8-26-2015) ​Model 1 ​6-30-2014
​Israel ​In Force (8-29-2016) Model 1
Related Agreement
Understanding ​6-30-2014
​Italy ​In Force (8-17-2015) ​Model 1 ​6-30-2014
​Jamaica ​In Force (9-24-2015) ​Model 1 ​6-30-2014
​Japan ​In Effect (6-11-2013) Model 2
Related Arrangement
​​6-30-2014
​Jersey ​In Force (10-28-2015) Model 1 ​6-30-2014
​Kazakhstan Signed Model 1​ ​11-30-2014
​Kosovo ​In Force (11-4-2015) Model 1 ​6-30-2014
​Kuwait ​In Force (1-28-2016) ​Model 1 ​6-30-2014
​Latvia ​In Force (12-15-2014) Model 1 Understanding ​6-30-2014
​Liechtenstein ​In Force (1-22-2015) ​Model 1 Understanding ​6-30-2014
​Lithuania ​In Force (10-7-2014) ​Model 1 ​6-30-2014
​Luxembourg ​In Force (7-29-2015) Model 1
Related Agreement
Understanding ​6-30-2014
​Macao ​Signed ​Model 2 ​11-30-2014
​Malaysia ​Agreement in Substance ​Model 1 ​6-30-2014
​Malta ​In Force (6-26-2014) Model 1 ​6-30-2014
​Mauritius ​In Force (8-29-2014) ​Model 1 ​6-30-2014
​Mexico ​In Force (4-10-2014) Model 1 ​6-30-2014
​Moldova ​In Force (1-21-2016) ​Model 2 ​​6-30-2014
​Montenegro ​In Force (3-28-2018) Model 1 ​6-30-2014
​Montserrat ​In Force (10-28-2016) ​Model 1 ​11-30-2014
​Netherlands ​In Force (4-9-2015) Model 1 Understanding ​6-30-2014
​New Zealand ​In Force (7-3-2014) Model 1 Understanding ​6-30-2014
​Nicaragua ​​Agreement in Substance ​Model 2 ​6-30-2014
​Norway ​In Force (1-27-2014) ​Model 1 Understanding ​6-30-2014
​Panama In Force (10-25-2016) ​Model 1 ​6-30-2014
​Paraguay ​​Agreement in Substance ​Model 2 ​6-30-2014
​Peru ​Agreement in Substance ​Model 1 ​​6-30-2014
​Philippines ​Signed ​Model 1 ​11-30-2014
​Poland ​In Force (7-1-2015) Model 1
Correction
Understanding ​6-30-2014
​Portugal ​In Force (8-10-2016) Model 1 ​6-30-2014
​Qatar ​In Force (6-23-2015) Model 1 Understanding ​6-30-2014
​Romania ​In Force (11-3-2015) ​Model 1 ​6-30-2014
​San Marino ​In Force (8-30-2016) Model 2 Understanding ​6-30-2014
​Saudi Arabia ​In Force (2-28-2017) Model 1 ​Understanding ​6-30-2014
​Serbia ​Signed Model 1​ ​6-30-2014
​Seychelles ​Signed Model 1​ ​6-30-2014
​Singapore ​In Force (3-28-2015)

Signed

​Model 1

Superseding Model 1

​6-30-2014
​Slovak Republic ​In Force (11-9-2015) ​Model 1 Understanding ​6-30-2014
​Slovenia ​In Force (7-1-2014) Model 1 ​6-30-2014
​South Africa ​In Force (10-28-2014) ​Model 1 Understanding ​6-30-2014
​South Korea ​In Force (9-8-2016) ​Model 1 Understanding ​6-30-2014
​Spain ​In Force (12-9-2013) ​Model 1 ​6-30-2014
​St. Kitts and Nevis ​In Force (4-28-2016) ​Model 1 ​6-30-2014
​St. Lucia ​In Force (9-1-2016) ​Model 1 ​6-30-2014
​St. Vincent and the Grenadines ​In Force (5-13-2016) Model 1 ​6-30-2014
​Sweden ​In Force (3-1-2015) Model 1 Understanding ​6-30-2014
​Switzerland ​In Force (6-2-2014) Model 2
Related Agreement 1
Correction 1
Related Agreement 2 
Correction 2
Understanding 1 
Understanding 2
Understanding 3​
​6-30-2014
​Taiwan* ​​Signed Model 2​ ​6-30-2014
​Thailand ​Signed Model 1 ​6-30-2014
​Trinidad and Tobago ​In Force (9-22-2017) ​Model 1 ​​11-30-2014
​Tunisia Signed ​Model 1 ​11-30-2014
​Turkey ​Signed Model 1 Understanding ​6-30-2014
​Turkmenistan In Force (11-6-2017) Model 1​ ​6-30-2014
​Turks and Caicos Islands ​In Force (7-25-2016) ​Model 1 ​​6-30-2014
​Ukraine ​Signed ​Model 1 ​6-30-2014
​United Arab Emirates ​In Force (2-19-2016) ​Model 1 Understanding ​6-30-2014
​United Kingdom ​In Force (8-11-2014) ​Model 1
Related Agreement 1
Related Agreement 2
​6-30-2014
​Uzbekistan In Force (7-7-2017) Model 1 ​6-30-2014
​Vietnam ​In Force (7-7-2016) ​Model 1 Understanding 7-7-2016
​TOTAL JURISDICTIONS ​113

 

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