Hallo,
in dem von immermalanders verlinkten Dokument habe ich zur Gültigkeitsdauer
des W-8BEN-Formulars folgendes gefunden:
Quelle:
Instructions for Form W-8BEN (Rev. February 2014)
https://www.irs.gov/pub/irs-pdf/iw8ben.pdf, dort Seite 3 oben rechts:
Expiration of Form W-8BEN. Generally, a Form
W-8BEN will remain in effect for purposes of establishing
foreign status for a period starting on the date the form is
signed and ending on the last day of the third succeeding
calendar year, unless a change in circumstances makes
any information on the form incorrect. For example, a
Form W-8BEN signed on September 30, 2015, remains
valid through December 31, 2018.
However, under certain conditions a Form W-8BEN will
remain in effect indefinitely until a change of
circumstances occurs. To determine the period of validity
for Form W-8BEN for purposes of chapter 4, see
Regulations section 1.1471-3(c)(6)(ii). To determine the
period of validity for Form W-8BEN for purposes of
chapter 3, see Regulations section 1.1441-1(e)(4)(ii).
Erläuterungen:
Mit "chapter 4" ist FATCA gemeint.
"change of circumstances" meint, dass man in die USA umgezogen ist
oder US-Bürger geworden ist. In einem solchen Fall muss man dies
innerhalb von 30 Tagen melden durch Abgabe eines entsprechend
ausgefüllten Formulars.
Viele Grüße
Global_Investor
