US-Personen und das Bankgeheimnis Home > Swiss bank accounts > Steuern > US-Personen
What is meant by US person? The IRS has a very broad definition
of the American taxpayer. If you answer yes to one of these questions, you have the status of US person: - Are you an American citizen? (even
if you have another passport)
- Is your official place of residence in the
United States or do you have a permanent residence permit for the United
States?
A permanent residence permit means, for example, a green card, an extended stay in the United States this year and during the two past years, or a substantial physical presence test. - Are you, for any other reason, subject to American tax?
Dual residence, spousal joint tax return, person who has given up US nationality or a residence permit after an extended stay, other reasons.
All US persons need to sign the W9 form from the IRS and the information about those investments will be sent to the IRS.
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