{"id":11765,"date":"2024-09-23T07:21:36","date_gmt":"2024-09-23T06:21:36","guid":{"rendered":"https:\/\/staging.bordier.com\/legal-and-compliance\/suisse-juridique-et-conformite-fatca-aeoi\/"},"modified":"2025-10-08T10:27:40","modified_gmt":"2025-10-08T09:27:40","slug":"fatca-ear","status":"publish","type":"legal_compliance","link":"https:\/\/www.bordier.com\/fr\/legal-and-compliance\/suisse-juridique-et-compliance\/fatca-ear\/","title":{"rendered":"Suisse &#8211; Juridique et compliance &#8211; FATCA \/ EAR"},"content":{"rendered":"\n<section id=\"section-block_6c3bbe35d23b1c1289741d39393777dc\" class=\"page-hero-outer basic-style type-simple\">\n    <div class=\"holder\">\n        <div class=\"page-hero-content\">\n            <div class=\"acf-innerblocks-container\">\n\n<h6 class=\"wp-block-heading\">Juridique et compliance<\/h6>\n\n\n\n<h1 class=\"wp-block-heading text-indent-s\"><strong><em>FATCA \/ EAR<\/em><\/strong><\/h1>\n\n\n\n<p class=\"has-text-align-left\">Bordier &amp; Cie SCmA s\u2019engage \u00e0 \u00eatre pleinement conforme aux dispositions de la loi FATCA dans tous les pays o\u00f9 nous op\u00e9rons.<\/p>\n\n<\/div>        <\/div>\n    <\/div>\n    <\/section>\n\n\n<div class=\"wp-block-group background-light\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<section id=\"section-block_e6dba0c29f5539b5e2c597b8e7f8c429\" class=\"aside-toggler-outer full-link line-list\">\n    <div class=\"holder\">\n        <div class=\"toggler-headlines\">\n            <ul>\n                <li class=\"disabled\">Index<\/li>\n            <\/ul>\n        <\/div>\n        <div class=\"text-holder post-entry\">\n                        <div class=\"acf-innerblocks-container\">\n\n<h3 class=\"wp-block-heading\">Foreign account tax compliance act (FATCA)<\/h3>\n\n\n\n<p>Aper\u00e7u FATCA<\/p>\n\n\n\n<p>Un certain nombre de changements substantiels sont apport\u00e9s par les r\u00e9gulateurs financiers, les gouvernements et les banques afin de garantir la protection et la s\u00e9curit\u00e9 \u00e0 long terme tant du syst\u00e8me financier que des int\u00e9r\u00eats de nos clients. L\u2019un de ces r\u00e8glements est la loi sur la conformit\u00e9 des comptes \u00e9trangers et de l\u2019imp\u00f4t (Foreign Account Tax Compliance Act, FATCA), qui est entr\u00e9 en vigueur le 1er juillet 2014. Cette l\u00e9gislation appliqu\u00e9e par le gouvernement des \u00c9tats-Unis encourage une meilleure conformit\u00e9 fiscale en emp\u00eachant les ressortissants am\u00e9ricains d\u2019utiliser des organisations financi\u00e8res non am\u00e9ricaines et des entit\u00e9s \u00e9trang\u00e8res pour \u00e9viter l\u2019imposition am\u00e9ricaine sur leurs revenus et leurs actifs.<\/p>\n\n\n\n<p>Cons\u00e9quences pour Bordier &amp; Cie SCmA<\/p>\n\n\n\n<p>Bordier &amp; Cie SCmA s\u2019engage \u00e0 \u00eatre pleinement conforme aux dispositions de la loi FATCA dans tous les pays o\u00f9 nous op\u00e9rons. Bordier &amp; Cie SCmA s\u2019est enregistr\u00e9e aupr\u00e8s de l\u2019IRS et s\u2019est vu attribuer un num\u00e9ro mondial d\u2019identification d\u2019interm\u00e9diaire ou GIIN comme suit : NOM DE L\u2019ENTIT\u00c9 : BORDIER &amp; CIE SCmA GIIN : FFK2W6.00000.LE.756<\/p>\n\n\n\n<p>Veuillez s\u2019il vous pla\u00eet vous r\u00e9f\u00e9rer \u00e0 la liste des institutions financi\u00e8res conformes \u00e0 la loi FATCA publi\u00e9e <a href=\"https:\/\/apps.irs.gov\/app\/fatcaFfiList\/flu.jsf\" target=\"_blank\" rel=\"noreferrer noopener\">sur site IRS<\/a>.<\/p>\n\n\n\n<p><em>Liens utiles :<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"http:\/\/www.irs.gov\/Businesses\/Corporations\/Foreign-Account-Tax-Compliance-Act-FATCA\" target=\"_blank\" rel=\"noreferrer noopener\">www.irs.gov\/Businesses\/Corporations\/Foreign-Account-Tax-Compliance-Act-FATCA<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/home.treasury.gov\/policy-issues\/tax-policy\/foreign-account-tax-compliance-act\" target=\"_blank\" rel=\"noreferrer noopener\">www.home.treasury.gov\/policy-issues\/tax-policy\/foreign-account-tax-compliance-act<\/a><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Documents FATCA<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.bordier.com\/wp-content\/uploads\/2024\/10\/W8-BEN-E-October-2021.pdf\">W8-BEN-E<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.bordier.com\/wp-content\/uploads\/2024\/10\/W8-IMY-October-2021.pdf\">W8-IMY<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.bordier.com\/wp-content\/uploads\/2024\/10\/W8-BEN-October-2021.pdf\">W8-BEN<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/fw9.pdf\">W9<\/a><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">EAR<\/h3>\n\n\n\n<p>La Suisse applique l\u2019\u00e9change automatique de renseignements relatifs aux comptes financiers (EAR).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sif.admin.ch\/fr\/echange-automatique-renseignements-ear\" target=\"_blank\" rel=\"noreferrer noopener\">Liste des juridictions partenaires pour la Suisse.<\/a><\/li>\n<\/ul>\n\n<\/div>        <\/div>\n    <\/div>\n<\/section><\/div><\/div>\n\n\n\n<div class=\"wp-block-cover right-text\" style=\"min-height:10vw;aspect-ratio:unset;\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-20 has-background-dim\"><\/span><img alt=\"\" fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"907\" class=\"wp-block-cover__image-background wp-image-5549\" alt=\"\" src=\"https:\/\/www.bordier.com\/wp-content\/uploads\/2024\/10\/Rectangle-scaled.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/www.bordier.com\/wp-content\/uploads\/2024\/10\/Rectangle-scaled.jpg 2560w, https:\/\/www.bordier.com\/wp-content\/uploads\/2024\/10\/Rectangle-300x106.jpg 300w, https:\/\/www.bordier.com\/wp-content\/uploads\/2024\/10\/Rectangle-1024x363.jpg 1024w, https:\/\/www.bordier.com\/wp-content\/uploads\/2024\/10\/Rectangle-768x272.jpg 768w, https:\/\/www.bordier.com\/wp-content\/uploads\/2024\/10\/Rectangle-1536x544.jpg 1536w, https:\/\/www.bordier.com\/wp-content\/uploads\/2024\/10\/Rectangle-2048x726.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h4 class=\"wp-block-heading has-text-align-left has-large-font-size\">Contactez <em>notre \u00e9quipe<\/em><\/h4>\n\n\n\n<p class=\"has-small-font-size\">Vous \u00eates notre point de d\u00e9part, vos int\u00e9r\u00eats et les n\u00f4tres sont parfaitement align\u00e9s. Contactez-nous d\u00e8s aujourd&rsquo;hui.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill blured\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.bordier.com\/fr\/contactez-nous\/\"><strong>CONTACT<\/strong><\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n","protected":false},"featured_media":0,"parent":11861,"menu_order":30,"template":"","class_list":["post-11765","legal_compliance","type-legal_compliance","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bordier.com\/fr\/wp-json\/wp\/v2\/legal_compliance\/11765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bordier.com\/fr\/wp-json\/wp\/v2\/legal_compliance"}],"about":[{"href":"https:\/\/www.bordier.com\/fr\/wp-json\/wp\/v2\/types\/legal_compliance"}],"version-history":[{"count":2,"href":"https:\/\/www.bordier.com\/fr\/wp-json\/wp\/v2\/legal_compliance\/11765\/revisions"}],"predecessor-version":[{"id":25503,"href":"https:\/\/www.bordier.com\/fr\/wp-json\/wp\/v2\/legal_compliance\/11765\/revisions\/25503"}],"up":[{"embeddable":true,"href":"https:\/\/www.bordier.com\/fr\/wp-json\/wp\/v2\/legal_compliance\/11861"}],"wp:attachment":[{"href":"https:\/\/www.bordier.com\/fr\/wp-json\/wp\/v2\/media?parent=11765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}