{"id":1367,"date":"2023-10-20T19:21:15","date_gmt":"2023-10-20T19:21:15","guid":{"rendered":"https:\/\/bestreporting.ch\/la-definition-de-qi\/"},"modified":"2024-01-07T22:52:48","modified_gmt":"2024-01-07T22:52:48","slug":"la-definition-de-qi","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/fr\/la-definition-de-qi\/","title":{"rendered":"La d\u00e9finition de QI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1367\" class=\"elementor elementor-1367 elementor-201\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4be2bc0 e-flex e-con-boxed e-con e-parent\" data-id=\"4be2bc0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ec787a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3ec787a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La d\u00e9finition de QI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0198b94 e-flex e-con-boxed e-con e-parent\" data-id=\"0198b94\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5a5559a e-con-full e-flex e-con e-child\" data-id=\"5a5559a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f72ef5 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9f72ef5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Index<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6b8d7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"4c6b8d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section1\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La d\u00e9finition de l\u2019Interm\u00e9diaire qualifi\u00e9 (QI)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section2\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Avantages et Obligations<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section3\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La perte du statut QI<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section4\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Paiements correspondants\/Relevant payments<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section5\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">L\u2019identification client<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section6\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Le rapport p\u00e9riodique<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-856fe1b e-con-full e-flex e-con e-child\" data-id=\"856fe1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a137f21 elementor-widget elementor-widget-text-editor\" data-id=\"a137f21\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section1\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">La d\u00e9finition de Qualified Intermediary\/Interm\u00e9diaire qualifi\u00e9 (QI)<\/h3><p>L\u2019interm\u00e9diaire qualifi\u00e9 (QI) est un interm\u00e9diaire financier non am\u00e9ricain ayant sign\u00e9 l\u2019agr\u00e9ment\u00a0<strong>QI<\/strong>\u00a0avec l\u2019IRS.<br \/>L\u2019agr\u00e9ment QI est r\u00e9gi par l\u2019article 1441 de l\u2019Internal Revenue Code (IRC) des \u00c9tats-Unis.<\/p><p>L\u2019agr\u00e9ment reste en vigueur durant six ans et l\u2019entit\u00e9 QI est p\u00e9riodiquement soumise \u00e0 un audit externe, afin d\u2019assurer sa stricte conformit\u00e9 aux termes de l\u2019agr\u00e9ment.<\/p><p>L\u2019IRS assigne \u00e0 l\u2019entit\u00e9\u00a0<strong>QI<\/strong>\u00a0un num\u00e9ro d\u2019identification d\u2019employeur interm\u00e9diaire qualifi\u00e9 (QI-EIN), qui est un code d\u2019identification num\u00e9rique de l\u2019entit\u00e9. Il doit \u00eatre utilis\u00e9 chaque fois qu\u2019il agit comme un\u00a0<strong>QI<\/strong>.<\/p><p>Le\u00a0<strong>QI<\/strong>\u00a0peut choisir de devenir, ou non, un QI de Retenue d\u2019Imp\u00f4t \u00e0 la Source. Un\u00a0<strong>QI<\/strong>\u00a0qui assume la responsabilit\u00e9 premi\u00e8re en mati\u00e8re de pr\u00e9l\u00e8vements fiscaux se charge \u00e9galement de prendre la responsabilit\u00e9 principale en mati\u00e8re de d\u00e9duction, de la retenue et du d\u00e9p\u00f4t du montant appropri\u00e9 d\u2019un paiement \u00e0 l\u2019<strong>IRS<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f12c67 elementor-widget elementor-widget-text-editor\" data-id=\"6f12c67\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section2\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Avantages et Obligations<\/h3><p>Le principal avantage du statut d\u2019Interm\u00e9diaire Qualifi\u00e9 (QI) r\u00e9side dans le fait qu\u2019il offre un abattement fiscal sur le taux \u00e0 la source, qui est actuellement de 30%, \u00e0 ses clients non am\u00e9ricains (clients NRA).<\/p><p>Pour pouvoir appliquer ledit abattement, le QI doit souscrire \u00e0 une s\u00e9rie d\u2019obligations, telles que :<\/p><ul><li>Identifier et recevoir la documentation client.<\/li><li>Pr\u00e9parer les comptes \u00ab omnibus \u00bb et les comptes QI, pour que les taux soient applicables suivant le r\u00e9gime QI.<\/li><li>Communiquer les noms des clients ayant la nationalit\u00e9 am\u00e9ricaine.<\/li><li>Remettre un rapport annuel \u00e0 l\u2019IRS sur les revenus et les pr\u00e9l\u00e8vements \u00e0 la source appliqu\u00e9s aux clients am\u00e9ricains.<\/li><li>Effectuer des interventions p\u00e9riodiques de conformit\u00e9, de gouvernance et de r\u00e9vision.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db933a7 elementor-widget elementor-widget-text-editor\" data-id=\"db933a7\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section3\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">La perte du statut QI<\/h3><p>Le QI peut perdre son statut par notification unilat\u00e9rale\u00a0<strong>de IRS<\/strong>. Les cas de perte de statut sont r\u00e9gis par la section 11 de l\u2019agr\u00e9ment\u00a0<strong>QI<\/strong>. Ils concernent principalement :<\/p><ul><li>Le changement de circonstances (acquisition du QI, changement d\u2019activit\u00e9 du QI, nouvelles r\u00e8gles KYC, non conformes \u00e0 la r\u00e9glementation am\u00e9ricaine, etc.).<\/li><li>La fusion avec un autre QI ou l\u2019acquisition par un autre QI.<\/li><li>Les situations de d\u00e9faut (non-respect d\u2019un devoir ou d\u2019une obligation mat\u00e9rielle requise par l\u2019agr\u00e9ment QI, bien que l\u2019agent responsable en avait connaissance ou aurait d\u00fb le conna\u00eetre).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2171455 elementor-widget elementor-widget-text-editor\" data-id=\"2171455\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section4\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Paiements correspondants\/Relevant payments<\/h3><p>Les \u00ab relevant payments \u00bb devant \u00eatre pay\u00e9s par l\u2019entit\u00e9 QI sont des revenus de source am\u00e9ricaine, g\u00e9n\u00e9ralement des paiements de coupons et des dividendes am\u00e9ricains vers\u00e9s sur des comptes QI sp\u00e9cifiques.<\/p><p>Les \u00ab relevant payments \u00bb, ou paiements correspondants, sont r\u00e9gis par les sections 2.68 et 2.69 de l\u2019agr\u00e9ment QI et se distinguent comme suit :<\/p><ul><li>Montants \u00e0 d\u00e9clarer : paiements re\u00e7us de clients non am\u00e9ricains (clients NRA)<\/li><li>Paiements \u00e0 d\u00e9clarer : paiements re\u00e7us de clients fiscalement domicili\u00e9s aux \u00c9tats-Unis.<\/li><\/ul><div><a name=\"quinto\"><\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-963b902 elementor-widget elementor-widget-text-editor\" data-id=\"963b902\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section5\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">L\u2019identification client<\/h3><p>Pour pouvoir appliquer le taux d\u2019abattement correspondant (qui peut \u00e9galement \u00eatre nul) sur les revenus imposables de ses clients, le QI doit requ\u00e9rir une documentation valide, d\u00e9finie par le contrat QI lui-m\u00eame.<\/p><p>Un client est document\u00e9 si le QI poss\u00e8de le formulaire\u00a0<strong>W-8BEN<\/strong>\u00a0rempli par le client et en cours de validit\u00e9, ou s\u2019il a obtenu toute la documentation requise, conforme aux r\u00e8gles KYC et approuv\u00e9e par l\u2019IRS.<\/p><p>Un client n\u2019est pas document\u00e9 si le QI n\u2019a pas re\u00e7u le formulaire W-8BEN ou la documentation KYC, ou si ceux-ci sont incomplets ou ne sont plus en cours de validit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f42fd3 elementor-widget elementor-widget-text-editor\" data-id=\"5f42fd3\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section6\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Le rapport p\u00e9riodique<\/h3><p>Le QI doit remettre \u00e0 l\u2019IRS, au plus tard le 15 mars de chaque ann\u00e9e, une s\u00e9rie de rapports concernant les revenus per\u00e7us par ses clients au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/p><p>Pour les clients NRA, ceux-ci sont:<\/p><ul><li><strong><a title=\"Formulaire 1042-S ARTICLE\" href=\"\/fr\/formulaires-1042-s\/\">Les formulaires 1042-S<\/a><\/strong>, o\u00f9 sont document\u00e9s les montants \u00e0 d\u00e9clarer re\u00e7us de clients non am\u00e9ricains. Les formulaires sont compartiment\u00e9s en fonction du type de revenu, de la retenue \u00e0 la source appliqu\u00e9e et du type de client (particulier, FTE, NRA, etc.). Il est possible de prolonger l\u2019envoi de 30 jours en remplissant le formulaire 8809.<\/li><li><strong><a title=\"Formulaire 1042 ARTICLE\" href=\"\/fr\/formulaires-1042\/\">Le formulaire 1042<\/a><\/strong>, o\u00f9 sont regroup\u00e9es et r\u00e9sum\u00e9es les informations sur tous les formulaires 1042-S. Il s\u2019agit d\u2019un document fiscal car le solde cr\u00e9diteur ou d\u00e9biteur possible de l\u2019IRS y est identifi\u00e9. Il est possible de prolonger l\u2019envoi de six mois en remplissant le formulaire 7004.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92770d1 e-flex e-con-boxed e-con e-parent\" data-id=\"92770d1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ece28ab e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"ece28ab\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd49878 elementor-widget elementor-widget-heading\" data-id=\"bd49878\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> Int\u00e9ress\u00e9 par nos services de rapports d'QI ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6201526 elementor-widget elementor-widget-heading\" data-id=\"6201526\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cliquez sur le bouton ci-contre pour demander plus d'informations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2fa20fe e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"2fa20fe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e026f8 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8e026f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/fr\/contact-us\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Demander plus d'informations<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La d\u00e9finition de QI Index La d\u00e9finition de l\u2019Interm\u00e9diaire qualifi\u00e9 (QI) Avantages et Obligations La perte du statut QI Paiements correspondants\/Relevant payments L\u2019identification client Le rapport p\u00e9riodique La d\u00e9finition de Qualified Intermediary\/Interm\u00e9diaire qualifi\u00e9 (QI) L\u2019interm\u00e9diaire qualifi\u00e9 (QI) est un interm\u00e9diaire financier non am\u00e9ricain ayant sign\u00e9 l\u2019agr\u00e9ment\u00a0QI\u00a0avec l\u2019IRS.L\u2019agr\u00e9ment QI est r\u00e9gi par l\u2019article 1441 de l\u2019Internal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1367","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"DavidSoto","author_link":"https:\/\/bestreporting.ch\/fr\/author\/davidsoto\/"},"rttpg_comment":0,"rttpg_category":" <a href=\"https:\/\/bestreporting.ch\/fr\/?taxonomy=translation_priority&#038;term=facultatif\" rel=\"tag\">Facultatif<\/a>","rttpg_excerpt":"La d\u00e9finition de QI Index La d\u00e9finition de l\u2019Interm\u00e9diaire qualifi\u00e9 (QI) Avantages et Obligations La perte du statut QI Paiements correspondants\/Relevant payments L\u2019identification client Le rapport p\u00e9riodique La d\u00e9finition de Qualified Intermediary\/Interm\u00e9diaire qualifi\u00e9 (QI) L\u2019interm\u00e9diaire qualifi\u00e9 (QI) est un interm\u00e9diaire financier non am\u00e9ricain ayant sign\u00e9 l\u2019agr\u00e9ment\u00a0QI\u00a0avec l\u2019IRS.L\u2019agr\u00e9ment QI est r\u00e9gi par l\u2019article 1441 de l\u2019Internal\u2026","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/comments?post=1367"}],"version-history":[{"count":7,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1367\/revisions"}],"predecessor-version":[{"id":2242,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1367\/revisions\/2242"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/media?parent=1367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}