Sberbank was registered with IRS (the US Internal Revenue Service) as a financial institution complied with the FATCA requirements (Participating financial institution not covered by an IGA).

The Bank was assigned Global Intermediary Identification Number, GIIN: JPCJ0H.00028.ME.643.

The form confirming the status of Sberbank as the beneficial owner of its income and specifying its FATCA status: W-8BEN-E.

The form confirming the status of Sberbank as intermediary in the transfer of income to a third party and specifying its FATCA status: W-8IMY.

The criteria for classifying customers of OJSC «Sberbank of Russia» (hereinafter — the Bank) to the category of foreign taxpayers and ways of obtaining information in order to fulfill the requirements of the Federal Law of 06/28/2014 number 173-FZ

Therefore, we inform customers — individuals, individual entrepreneurs and individuals engaged in private practice according to the procedure provided for by the legislation of the Russian Federation (lawyers, notary officers, etc.) interested in contracting the Bank — of the possibility of disclosure of information about their status as a U.S. taxpayer for the purposes of FATCA.

For a contract for any service, you may fill in a questionnaire from the Bank containing additional FATCA information (hereinafter — Questionnaire). The form of the Questionnaire and procedures for filling it out are published on the Bank's website in the relevant sections of products and services, as well as in the information brochures in the branches.

As part of filling out the Questionnaire, and depending on your answers, you will be required to provide the following additional documents:

  • If you are a U.S. citizen or a U.S. tax resident, you must provide a completed W-9 form (form W-9 can be found at the U.S. Internal Revenue Service website: http://www.irs.gov/pub/irs-pdf/fw9.pdf). Consult your tax advisor regarding filling out the form.
  • If you were born in the U.S. but you are not a U.S. citizen, you must provide (1) a Certificate of loss of nationality of the U.S. under the form DS 4083 of the Bureau of Consular Affairs of the U.S. Department of State, or (2) a written explanation regarding the absence of citizenship in the U.S. (for example, an indication of the reason for which the U.S. citizenship was not obtained by birth).

The Questionnaire and the documents listed above (if available) should be given to the bank officer at your place of service.

Information on the U.S. taxpayers, including data on the customer’s bank account/accounts number/numbers, account/accounts balance/balances, account/accounts operations, may be transferred by the Bank to the U.S. Internal Revenue Service (IRS) or a person acting on behalf of said authority to the extent and in the manner prescribed by the legislation of the Russian Federation.

Therefore, we inform customers — legal entities, including financial institution (credit organization) that are interested in entering into contracts with the Bank, the possibility of disclosing information about themselves for purposes of FATCA.

You can fill in special sections of the Bank profiles that provide additional information FATCA (hereinafter — Questionnaire), in the standard identification procedures when applying for a service to the Bank. The form of the Questionnaire and procedures for filling it out are published on the Bank's website in the relevant sections of products and services.

As part of filling out the Questionnaire, and depending on your answers, you will be required to provide the following additional documents:

  • Forms US Tax Service W-9 / W-8 and other documents
  • Templates form W-9 and W-8 are placed on the portal of the Tax Service USA: http://www.irs.gov. The Bank does not have any advice on how to fill questionnaires FATCA and other additional documents in order to establish the status of a particular taxpayer for the purpose of FATCA. Consult with your tax advisor about the rules of filling out forms.

The Questionnaire and the documents listed above (if available) should be given to the bank officer at your place of service.

Information on the U.S. taxpayers, including data on the customer’s bank account/accounts number/numbers, account/accounts balance/balances, account/accounts operations, may be transferred by the Bank to the U.S. Internal Revenue Service (IRS) or a person acting on behalf of said authority to the extent and in the manner prescribed by the legislation of the Russian Federation.

Common Reporting Standard (CRS) developed by the OECD (Organisation for Economic Co-operation and Development) is aimed at preventing global tax evasion using offshore jurisdictions and ensuring transparency of information.

On 12 May 2016 Federal Tax Service of Russia on behalf of the Russian Federation signed a Multilateral Competent Authority on Automatic Exchange of Financial Account Information and confirmed the intention to start in 2018 the exchange of information for 2017.

Currently, the Tax code of the Russian Federation is supplemented by the provisions (Federal law No. 340-FZ of 27.11.2017), according to which Russian financial market organizations are obliged to identify clients who are tax residents of foreign States (territories), and submit data on such clients and their accounts to the Federal tax service of Russia, and clients, in turn, are required to provide this information at the request of the financial institution.

Sberbank of Russia does not provide its clients with consulting services on the identification of tax residency in accordance with FATCA and CRS requirements. On this issue, you can contact the tax Advisor or find information on tax residency for different countries on the portal of the Organization for economic cooperation and development at http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/#d.en.347760

In order to confirm your tax residency, Sberbank of Russia employee can ask clarifying questions and fill the self-certification form:

1. Questions to confirm tax residency for individuals;

2. Questions to confirm tax residency for legal entities;