ich habe eine Allgemeine Frage zu dem W8-IMY Formular. Hier steht alles auf englisch, weshalb ich das nicht so ganz verstehe.
Unten habe ich etwas auf englisch kopiert davon, vielleicht kennt sich ja jemand damit aus (hoffentlich).
Könnte mir jemand die einzelnen Unterpunkte erklären? Hierbei soll man nämlich auswählen, welches auf einen zutrifft, nur leider
verstehe ich es nicht ganz. Laut den Angaben sollte dieses Formular 5-10 Minuten dauern, dauert bei mir leider schon mehr als Stunden um es zu verstehen.
Nebensächlich: Ich verstehe auch nicht was diese section 1446(a) sein sollen, die überall sind.
Mit freundlichen Grüßen,
Leaderss
- I certify that the entity identified in Part I:
• Is a nonwithholding foreign partnership, a nonwithholding foreign simple trust, or a nonwithholding foreign grantor trust and is providing
this form for payments that are not effectively connected, or are not treated as effectively connected, with the conduct of a trade or
business in the United States; and
Is using this form to transmit withholding certificates and/or other documentation and has provided or will provide a withholding
statement, as required for purposes of chapters 3 and 4, that is subject to the certifications made on this form.
- I certify that the entity identified in Part I is a foreign partnership or foreign grantor trust that is a partner in a lower-tier partnership and is
providing this Form W-8IMY for purposes of section 1446(a)
- I certify that the entity identified in Part I is a foreign partnership receiving an amount realized on the transfer of an interest in a partnership
for purposes of section 1446(f).
- I certify that the entity identified in Part I is a foreign partnership providing a withholding statement for a modified amount realized from the
transfer (check, when applicable, only if box 21c is checked).
- I certify that the entity identified in Part I is a foreign grantor trust providing the form on behalf of each grantor or other owner of the trust
under Regulations section 1.1446(f)-1(c)(2)(vii) that is transmitting withholding certificates and providing a withholding statement to allocate
the amount realized to each grantor or other owner.
- To the extent the entity identified in Part I of this form is providing an alternative withholding statement described in Regulations section
1.1441-1(e)(3)(iv)(C)(3) for any payments associated with the form, the entity represents that the information on all of the withholding
certificates associated with the withholding statement may be relied on based on the standards of knowledge under section 1441 or
section 1471 applicable to the entity.
