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Technical corrections to FATCA regulations released by the IRS - 20/09/2013


The IRS has released technical corrections to the FATCA Regulations. This document contains only specific edits to the Regulations. The edits do not appear to be substantial but were provided to clarify or correct certain parts of the Regulations including incorrect citations and unclear cross references. The technical corrections became effective on September 10, 2013.

Impact for Luxembourg investment funds

On May 21, 2013, the Luxembourg Minister of Finance has announced the choice to enter into an IGA Model 1. It is expected that the Luxembourg IGA should be signed in the coming weeks. For this reason, the impact should be limited for the Luxembourg FFIs.

For additional details concerning these technical corrections, please find enclosed the alert prepared by our US colleagues.

If you have any queries regarding the above, please do not hesitate to contact us.

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