Entity Self-Certification Form

Document Overview

The standard sample form provided by the DITC for Cayman Financial Institutions to establish the tax residency and CRS/FATCA status of Entity accounts.

Key Takeaways

• Includes instructions for entities on how to declare their tax residency and classification.
• Captures Controlling Persons detail for Passive Non-Financial Entities (Passive NFEs).
• Underlines that from 1 January 2026, all jurisdictions of residence must be declared on the form.

Key Concepts Covered

• Common Reporting Standard (CRS)
• FATCA
• Self-Certification
• Reporting Financial Institution
• Reportable Jurisdiction

Deadlines & Timelines Mentioned

• Date of Issue: 20 April 2026 Version: 1.0 Entity Tax Residency Self-Certification Form INSTRUCTIONS Guidance for Entity Account Holder - Please read these instructions before completing the form.
• citizen or tax resident under Date of Issue: 20 April 2026 Version: 1.0 U .S.
• Date of Issue: 20 April 2026 Version: 1.0 P age 3 of 18 ii.
• Trustee’s Name: Trustee’s GIIN: Date of Issue: 20 April 2026 Version: 1.0 P age 4 of 18 Note: The decision to utilize the definition of ‘Substantial U.S.
• Effective 1 January 2026, all jurisdictions of residence are to be declared in a self-certification.
• 1 2 3 Date of Issue: 20 April 2026 Version: 1.0 P age 6 of 18 Section 5: CRS Classification Provide your CRS classification by checking the corresponding box(es).
• Date of Issue: 20 April 2026 Version: 1.0 P age 7 of 18 applicable AML regime 13 in relation to the Account Holder and its Controlling Persons, no further information is required.
• Date of Issue: 20 April 2026 Version: 1.0 P age 8 of 18 5.3 If the entity is a Passive Non-Financial Entity, please tick this box.15 If you have ticked this box, please indicate the name of the Controlling Person(s).
• The expectation is that effective 1 January 2026, all jurisdictions of residence are to be declared in a self-certification.
• 1 2 3 Date of Issue: 20 April 2026 Version: 1.0 P age 11 of 18 Section 8 – Type of Controlling Person (Please only complete this section if you are tax resident in one or more Reportable Jurisdictions) Please provide the Controlling Person's Status by ticking the appropriate box.
• Capacity: Date of Issue: 20 April 2026 Version: 1.0 P age 13 of 18 EXHIBIT A US IGA DEFINITIONS Account Holder means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.
• Date of Issue: 20 April 2026 Version: 1.0 P age 15 of 18 Passive Non-F inancial Foreign Entity means any NFFE that is not an Active Non-Financial Foreign Entity.
• Date of Issue: 20 April 2026 Version: 1.0 P age 16 of 18 EXHIBIT B C RS DEFINITIONS Note: These are selected definitions to assist you with the completion of this form.