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IRS FATCA Foreign Financial Institutions (FFI) Lists 314,027 Financial Institutions Worldwide



IRS, IRS List of FATCA Foreign Financial Institutions

The Foreign Financial Institutions (FFI) List is issued by the IRS and includes all financial institutions, branches, direct reporting non-financial foreign entities, sponsored entities, and sponsored subsidiary branches that have submitted a registration and have been assigned a Global Intermediary Identification Number (GINN) at the time the list was compiled. The list is compiled on a monthly basis and published the first day of each month.

The Foreign Financial Institutions (FFI) list in its entirety along with the Global Intermediary Identification Number (GINN) can be accessed or downloaded in its entirety on the following page:

https://www.irs.gov/businesses/corporations/fatca-foreign-financial-institution-list-search-and-download-tool

The FFI list data comes from the FATCA Registration System and is updated the 1st each month.

The list includes all financial institutions and direct reporting non- financial foreign entities that registered and were assigned a Global Intermediary Identification Number (GIIN) at the time the list was compiled. The cutoff date for the list is displayed at the top of the FFI List Search and Download Tool.  Those who selected “Limited Financial Institution” in question 4 of their registration are not assigned GIINs and will not be included in this list.

Branches from question 9a on the registration and sponsored entities that have been assigned GIINs at the time the list was compiled will be included in the list only if the FI’s registration status is either Limited Conditional or Approved.  Branches that are limited (question 9b of the registration) are not assigned GIINs and not included in this list. When an FI registers a branch, the FI is stating they have one or more physical branches in that country/jurisdiction.  All physical branches in the country/jurisdiction where the FI declared they have a branch use the same GIIN.   Branches are not listed by the name of the physical branch, rather they are listed with the name of the FI followed with “- Branch”.

 

 

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