W-8BEN : formulaire W-8BEN pour les actions US ?

Pour une société passive, dans 14b il faut indiquer :

« Company that meets the ownership and base erosion test » : il faut qu’au moins 50% des actions de la société appartiennent à des résidents fiscaux Français et au plus 50% des bénéfices sont reversés à des non-résidents fiscaux Français.

Instructions for Form W-8BEN-E (10/2021)  | Internal Revenue Service

Company that meets the ownership and base erosion test—this test generally requires that more than 50% of the vote and value of the company’s shares be owned, directly or indirectly, by individuals, governments, tax-exempt entities, and publicly-traded corporations [b]resident in the same country as the company, as long as all companies in the chain of ownership are resident in the same country of residence, and less than 50% of the company’s gross income is accrued or paid, directly or indirectly, to persons who would not be good shareholders for purposes of the ownership test.

Dans XXVI  :

Cocher 40a
Cocher 40b ( sauf si votre entité a des actionnaires US person )

La classification se base sur les revenus fiscaux de l’année précédente, il faut donc regarder en fin d’année si les revenus passifs ont dépassé 50% des revenus de la société ou non.

Active NFFE vs Passive NFFE: Classification Form W-8BEN-E Reporting

Active NFFE
    An entity qualifies as an Active NFFE if it is an entity and, for the preceding calendar or fiscal year, less than 50 percent of its gross income is passive income. In addition, the weighted average of the percentage of assets held by the entity that produce or are held for the production of passive income (weighted by total assets and measured quarterly) is less than 50 percent. The value of a NFFE’s assets is determined based on the fair market value or book value of the assets reflected on the NFFE’s balance sheet (as determined under either a US or an international financial accounting standard).

Passive NFFE
   Generally, passive income means the portion of gross income that consists of dividends, interest, income equivalent to interest, annuities, rents, and royalties (other than rents and royalties derived in the active conduct of a trade or business conducted, at least in part, by employees), and other passive types of income. Passive income does not include:

p.s : je ne suis pas conseiller fiscal, je donne ces informations à titre informatif.

Dernière modification par Oblible (21/12/2021 22h55)

D’après la définition ci-dessous de l’IRS, je dirai qu’un partnership est une société de personne fiscalement transparente ( donc qui doit remplir W-8IMY au lieu de W-8BEN )

SC à l’IS = Coporation

Partnerships | Internal Revenue Service

A partnership is the relationship between two or more people to do trade or business. Each person contributes money, property, labor or skill, and shares in the profits and losses of the business.

A partnership must file an annual information return to report the income, deductions, gains, losses, etc., from its operations, but it does not pay income tax. Instead, it "passes through" profits or losses to its partners. Each partner reports their share of the partnership’s income or loss on their personal tax return.

Part III:

Cocher 14a, France

Cocher 14b
Cocher « Company that meets the ownership and base erosion test » 

Dans XXVI  :

Cocher 40a
Cocher 40b ( sauf si votre entité a des actionnaires US person )

p.s : je ne suis pas conseiller fiscal, je donne ces informations à titre informatif.

Dernière modification par Oblible (13/02/2022 22h28)