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FATCA Update

Final regulations released

The U.S. Treasury Department and the IRS have released final regulations on the Foreign Account Tax Compliance Act ("FATCA"). Beginning in January 2013, FATCA requires U.S. and Foreign Financial Institutions to annually identify and report their U.S. account holders. Deloitte's FATCA leadership team is currently creating an overview document along with an in-depth analysis of the regulations.

Additionally, on January 22nd we will host a Dbriefs special edition webcast around the final regulations. We will discuss:

  • Specific changes reflected in the final FATCA rules
  • Implications for U.S. and Foreign Financial Institutions
  • Steps to consider in addressing FATCA compliance


For additional guidance or questions, contact Denise Hintzke, Global FATCA Tax Leader, Deloitte Tax LLP.

For more information, please visit Deloitte's FATCA Library.

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