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TREATIES AND OTHER INTERNATIONAL ACTS SERIES 14-1218.1
 

TAXATION 

Foreign Account Tax Compliance 

Agreement Between the 

UNITED STATES OF AMERICA 

and the CZECH REPUBLIC 

Signed at Prague August 4, 2014 

with 

Annexes 
 

 

 

NOTE BY THE DEPARTMENT OF STATE 

Pursuant to Public Law 89—497, approved July 8, 1966 

(80 Stat. 271; 1 U.S.C. 113)— 

“. . .the Treaties and Other International Acts Series issued 

under the authority of the Secretary of State shall be competent 

evidence . . . of the treaties, international agreements other than 

treaties, and proclamations by the President of such treaties and 

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime 

jurisdiction, and in all the tribunals and public offices of the 

United States, and of the several States, without any further proof 

or authentication thereof.” 
 

 

 

 

 

 

 

CZECH REPUBLIC 

Taxation: Foreign Account Tax Compliance 

Agreement signed at Prague August 4, 2014;
 

Entered into force December 18, 2014.
 

With annexes.
 
Agreement between the United States ofAmerica and the Czech Repubf~ to Improve 

International Tax Compliance and with Respect to the United States Information and 

Reporting Provisions Commonly Known as the Foreign Account Tu Compliance Act 

Whereas, the United States of America and the Czech Republic (each, a "Party," and togethe.r, 

the "Parties") have a longstanding and close relationship with respect to mutual assistance in tax 

matters and desire fu conclude an agreement to improve international tax compliance, further 

building on that relationship; 

Whereas, Article 27 of the Convention between the United States of America and the Czech 

Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with 

Respect to Taxes on Income and Capital, done at Prague on September 16, 1993 (the 

"Convention'') authorizes the exchange of information for tax purposes, including the possibility 

ofexchange on an automatic basis; 

Whereas, the United States of America enacted provisions commonly known as the Foreign 

Account Tax Compliance Act ("FATCA"), which introduce a reporting regime for financial 

institutions with respect to certain accowrts; 

Whereas, the Czech Republic is supportive ofthe underlying policy goal of PATCA to improve 

lax compliance; 

Whereas, FATCA has raised a number of issues, including that Cuch financial institutions may 

not be able to comply with certain aspects ofFATCA due to domestic legal impediments; 

Whereas, the United States of America collects information regarding certain accounts 

maintained by U.S. financial institutions held by residents of the · Czech Republic and is 

committed to exchanging such information with the Czech Republic and pursuing equivalent 

levels of ex.change, provided that the appropriate safeguards and infrastructure for an effective 

exchange relationship are in place; 

Whereas, the Parties 3J'e committed to working together over the longer term towards achieving 

common reporting and due diligence standards for financial institutions; 

Whereas, the United States of America acknowledges the need to coordinate the reporting 

obligations under FATCA with other U.S. tax reporting obligations ofCzech financial institutions 

to avoid duplicative reporting; 

Whereas, an intergovernmental approach to FATCA implementation would address legal 

impediments and reduce burdens for Czech financial institutions; 

Whereas, the Parties desire to conclude an agreement to improve international tax compliance 

and provide for the implementation of FATCA based on domestic reporting and reciprocal 

automatic exchange pursuant to the Convention, and subject to the confidentiality and other 

protections provided for therein, including the provisions limiting the use of the information 

exchanged under Article 27 ofthe Convention; 
Now, therefore, the Parties have agreed as follows: 

Article l 


Definitions 


1. For purposes of this agreement and any annexes thereto ("Agreement"), the following 

terms shall have the meanings forth below: 

a) 	 The term "United States" means the United States of America, including the 

States thereof, but does not include the U.S. Territories. Any reference to a 

"State" ofthe United States includes the District ofColumbia. 

b) 	 The term "U.S. Territory" means American Samoa, the Commonwealth of the 

Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or the U.S. 

Vqin Islands. 

c) 	 The term "IRS" means the U.S. Internal Revenue Service. 

d) 	 The term "Partner Jurisdiction" means a jurisdiction that has in effect an 

agreement with the United States to facilitate the implementation ofFATCA. The 

IRS shall publish a list identifying all Partner Jurisdictions. 

e) 	 The term "Competent Authority" means: 

( 1) in the case of the United States, the Secretary of the Treasury or his 

delegate; and 

(2) 	 in the case of the Czech Republic, the Minister of Finance or his 

authori7.Cd representative. 

f) 	 The tenn "Financial Institution" means a Custodial Jnstitution, a Depository 

Jnstitution, an Investment Entity, or a Specified Insurance Company. 

g) 	 The term "Custodial Institution" means any Entity that holds, as a substantial 

portion of its business, financial assets for the account of others. An Entity holds 

financial assets for the account of others as a substantial portion of its business if 

the Entity's gross income attributable to the holding offinancial assets and related 

financial services equaJs or exceeds 20 percent of the Entity's gross income 

during the shorter of: 

(i) the three-year period that ends on December 3 l (or the final day of a noncalendar year accounting period) prior to the year in which the detennination is 

being made; or 

(ii) the period during which the Entity has been in existence. 

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h) 	 The term "Depository Institution" means any Entity that accepts deposits in the 

ordinary course ofa banking or similar business. 

i) 	 The tenn "Investment Entity" means any Entity that conducts as a business (or 

is managed by an Entity that conducts as a busine.55) one or more ofthe following 

activities or operations for or on behalf ofa customer: 

(l} 	 trading in money market instruments (cheques, bills, certificates of 

deposit, derivatives, etc.); foreign exchange; exchange, interest rate and 

index instruments; transferable securities; or commodity futures trading; 

(2) 	 individual and collective portfolio management; or 

(3) 	 otherwise investing, administering. or managing funds or money on behalf 

ofother persons. 

This subparagraph 1 (i) shall be interpreted in a manner consistent with similar 

language set forth in the definition of "financial institution" in the Financial 

Action Task Force Recommendations. 

j) 	 The term "Specified Insurance Company" means any Entity that is an insurance 

company (or the holding company of an insurance company) that issues, or is 

obligated to make payments with respect to, a Cash Value Insurance Contract or 

an Annuity Contract. 

k) 	 The term "Czech Financlal Institution" means 

(i) any Financial Institution resident in the Czech Republic, but excluding any 

branch of such Financial Institution that is located outside the Czech Republic, 

and 

(ii) any branch of a Financial Institution not resident in the Czech Republic, if 

such branch is located in the Czech Republic. 

l) 	 The term "Partner Jurisdiction Financial Institution" means 

(i) any Financial Institution established in a Partner Jurisdiction, but excluding 

any branch of such Financial Institution that is located outside the Partner 

Jurisdiction, and 

{ii) any branch of a Financial Institution not established in the Partner 

Jurisdiction, ifsuch branch is located in the Partner Jurisdiction. 

m) 	 The term "Reporting Financial Institution" means a Reporting. Czech Financial 

Institution or a Reporting U.S. Financial Institution, as the context requires. 

n) 	 The term "Reporting Czech Financial Inatitution" means any Czech Financial 

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Institution that is not a Non-Reporting Czech Financial Institution. 

o) 	 The term "Reporting U.S. Financial Institution" means 

(i} any Financial Institution that is resident in the United States, but excluding any 

branch of such Financial Institution that is located outside the United States, and 

(ii) any branch of a Financial Institution not resident in the United States, if such 

branch is located in the United States, provided that the Financial Institution or 

branch has control, receipt, or custody of income with respect to which 

infonnation is required to be exchanged under subparagraph {2)(b) ofArticle 2 of 

this Agreement. 

p) 	 The tenn "Non-Reporting Czech Financial Institution" means any Czech 

Financial Institution, or other Entity resident in the Czech Republic, that is 

descn"bed in Annex II as a Non-Reporting Czech Financial Institution or that 

otherwise qualifies as a deemed-compliant foreign financial institution ("FFP') or 

an exempt beneficial owner under relevant U.S. Treasury Regulations in effect on 

the date of signature ofthis Agreement. 

q) 	 The term "Nonparticipating Financial Institution" means a nonparticipating 

FFI, as that tenn is defined in relevant U.S. Treasury Regulations, but does not 

include a Czech Financial Institution or other Partner Jurisdiction Financial 

Institution other than a Financial Institution treated as a Nonparticipating 

Financial. Institution pursuant to subparagraph 2(b) ofArticle 5 ofthis Agreement 

or the corresponding provision in an agreement between the United States and a 

Partner Jurisdiction. 

r) 	 The term "Financial Account"· means an account maintained by a Financial 

Institution, and includes: 

(1) 	 in the case of an entity that is a Financial Institution solely because it is an 

Investment Entity, any equity or debt interest (other than interests that·are 

regularly traded on an established securities market) in the Financial 

Ilistitution; 

(2) 	 in the case of a Financial Institution not described in subparagraph 1 (r)(l) 

ofthis Article, any equity or debt interest i"n the Financial Institution (other 

than interests that are regularly traded on an established securities market), 

if 

(i) the value ofthe debt or equity interest is determined, directly or 

indirectly, primarily by reference to assets that give rise to U.S. Source 

Withholdable Payments, and 

(ii) the class of interests was established with a purpose of avoiding 

reporting in accordance with this Agreement; and 

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(3) 	 any Cash Value Insurance Contract and any Annuity Contract issued or 

maintained by a Financial Institution. other than a noninvestment-linked. 

nontransferable immediate life annuity that is issued to an individual and 

monetizes a pension or disability benefit provided under an account that is 

excluded from the definition of Financial Account in Annex II. 

Notwithstanding the foregoing, the term "Financial Account" does not include 

any account that is excluded from the definition of Financial Account in Annex IL 

For purposes of this Agreement, interests are "regularly traded" if there is a 

meaningful volume of trading with respect to the interests on an ongoing basis, 

and an "established securities market" means an exchange that is officially 

recognized and supervised by a governmental authority in which the market is 

located and that has a meaningful annual value of shares traded on the 

exchange. For purposes of this subparagraph l(r), an interest in a Financial 

Institution is not "regularly traded" and shall be treated as a Financial Account if 

the holder of the interest (other than a Financial Institution acting as an 

intermediary) is registered on the books of such Financial Institution. The 

preceding sentence will not apply to interests first registered on the books of such 

Financial Institution prior to July 1, 2014, and with respect to interests first 

registered on the books of such Financial Institution on or after July 1, 2014, a 

Financial Institution is not required to apply the preceding sentence prior to 

January 1, 2016. 

s) 	 The term "Depository Account" includes any commercial, checking, savings, 

time, or thrift account, or an account that is evidenced by a certificate of deposit, 

thrift certifi~ investment certificate, certificate of indebtedness, or other 

similar instrument maintained by a Financial Institution in the ordinary course of 

a banking or similar business. A Depository Account also includes an amount 

held by an insurance company pursuant to a guaranteed investment contract or 

similar agreement to pay or credit interest thereon. 

t) 	 The tenn "Custodial Account" means an accowt (other than an Insurance 

Contract or Annuity Contract) for the benefit of another person that holds any 

financial instrument or contract held for investment (including, but not limited to, 

a share or stock in a corporation,· a note, bond, debenture, or other evidence of 

indebtedness,. a currency or commodity transaction, a credit default swap, a swap 

based upon a nonfinancial index, a notional principal contract, an Insurance 

Contract or Annuity Contract, and any option or other derivative instrument). 

u) 	 The term "Equity Interest"· means, in the case ofa partnership that is a Financial 

Institution, either a capital or profits interest in the partnership. In the case of a 

trust that is a Financial Institution, an Equity Interest is considered to be held by 

any person treated as a settlor or beneficiary of all or a portion ofthe trust, or any 

other natural person exercising ultimate effective control over the trust. A 

Specified U.S. Person shall be treated as being a beneficiary of a foreign trust if 

such Specified U.S. Person has the right to receive directly or indirectly (for 

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example, through a nominee) a mandatory distribution or may receive, directly or 

indirectly, a discretionary distribution from the trust. 

v) 	 The term "Insurance Contract" means a contract (other than an Annuity 

Contract) under which the issuer agrees to pay an amount upon the occurrence of 

a specified contingency involving mortality, morbidity, accident. liability, or 

property risk. 

w) 	 The term "Annuity Contract" means a contract under which the issuer agrees to 

make payments for a period oftime determined in whole or in part by reference to 

the life expectancy of one or more individuals. The tenn also includes a contract 

that is considered to be an Annuity Contract in accordance with the law, 

regulation. or practice of the jurisdiction in which the contract was issued, and 

under which the issuer agrees to make payments for a term ofyears. 

x) 	 The term "Cash Value Insurance Contract" means an Insurance Contract (other 

than an indemnity reinsurance contract between two insurance companies) that 

has a Cash Value greater than $50,000. 

y) 	 The term "Cash Value" means the greater of 

(i) the amount that the policyholder is entitled to receive upon surrender or 

tennination of the contract (determined without reduction for any smrender 

charge or policy loan), and 

(ii) the amm.mt the policyholder can borrow under or with regard to the contra.ct. 

Notwithstanding the foregoing, the term "Cash Value" does not include an amount 

payable under an Insurance Contract as: 

(I) 	 a personal injury or sickness benefit or other benefit providing 

indemnification of an economic loss incurred upon the occurrence of the 

event insured against; 

(2) 	 a refund to the policyholder of a previously paid premium under an 

Insurance Contract (other than under a life insurance contract) due to 

policy cancellation or termination, decrease in risk exposme during the 

effective period of the Insurance Contract,. or arising from a 

redetermination of the ·premium due to correction of posting or other 

similar error; or 

(3) 	 a policyholder dividend based upon the underwriting experience of the 

contract or group involved. 

z} 	 The term "Reportable Account" means a U.S. Reportable Account or a Czech 

Reportable Account, as the context requires. 

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aa} 	 The tenn "Czech Reportable Account" means a FinanciaJ Account maintained 

by a Reporting U.S. Financial Institution if: 

(i) in the case of a Depository Account, the account is he1d by an individual 

resident in the Czech Republic and more than $10 of interest is paid to such 

account in any given calendar year; or 

(ii) in the case of a Financial Account other than a Depository Account. the 

Account Holder is a resident of the Czech Republic, including an entity that 

certifies that it is resident in the Czech Republic for tax purposes, with respect to 

which U.S. SOUl\le income that is subject to reporting under chapter 3 ofsubtitle A 

or chapter 61 ofsubtitle F ofthe U.S. Internal Revenue Code is paid or credited. 

bb) 	 The tenn "U.S. Reportable Account" means a Financial Account maintained by 

a Reporting Czech Financial Institution and held by one or more Specified U.S. 

Persons or by a Non-U.S. Entity with one or more Controlling Persons that is a 

Specified U.S. Person. Notwithstanding the foregoing, an account shall not be 

treated as a U.S. Reportable Account if such account is not identified as a U.S. 

Reportable Acoount after application ofthe due diligence procedures in Annex I. 

cc) 	 The tenn "Account Bolder" means the person listed or identified as the holder of 

a Financial Account by the Financial Institution that maintains the account. A 

person, other than a Financial Institution, holding a Financial Account for the 

benefit or account of another person as agent, custodian, nominee, signatory. 

investment advisor, or intennediary, is not treated as holding the account for 

purposes of this Agreement, and such other person is treated as holding the 

account. For purposes ofthe immediately preceding sentence, the tenn "Financial 

Institution" does not include a Financial Institution organized or incorporated·in a 

U.S. Territory. In the case of a Cash Value Insurance Contract or an Annuity 

Conttact, the Account Holder is any person entitled to access the Cash VaJue or 

Qhange the beneficiary ofthe contract. lfno person can access the Cash Value or 

change the beneficiary, the Account· Holder is any person named as the owner in 

the contract and any person with a vested entitlement to payment under the terms 

of the contract. Upon the maturity of a Cash Value Insurance Contract or an 

Annuity Contract, each person entitled to receive a payment under the contract is 

treated as an Account Holder. 

dd) 	 The term "U.S. Person" means a U.S. citizen or resident individual, a partnership 

or corporation organized in the United States or under the laws of the Unite.d 

States or any State thereof: a trust if 

(i) a court within the United States would have authority wider applicable law to 

render orders or judgments concerning substantially all issues regarding 

administration ofthe trust, and 

(ii) one or more U.S. persons have the authority to control all substantial decisions 

of the trust, or an estate of a decedent that is a citiz.en or resident of the United 

7 

Stat.es. 

This subparagraph l(dd) shaU be interpreted in accordance with the U.S. Internal 

Revenue Code. 

ee) The term "Specified U.S. Person', means a U.S. Person, other than: 

(i) a corporation the stock ofwhich is regularly traded on one or more established 

securities markets; 

(ii) any corporation that is a member of the same expanded affiliated group, as 

defined in section 1471(e)(2) ofthe U.S. Internal Revenue Code, as a corporation 

described in clause (i); 

(iii) the United States or any wholly owned agency or instrumentality thereof; 

(iv) any State of the United States, any U.S. Territory, any political subdivision of 

any of the foregoing, or any wholly owned agency or instrumentality of any one 

or more ofthe foregoing; 

(v) any organization exempt from taxation under section SOl(a} of the U.S. 

Internal Revenue Code or an individual retirement plan as defined in section 

7701(a)(37) ofthe U.S. Internal Revenue Code; 

(vi) any bank as defined in section 581 ofthe U.S. Internal Revenue Code; 

(vii) any real estate investment trust as defined in section 856 ofthe U.S. Internal 

Revenue Code; 

(viii) any regulated investment company as defined in section 85 I of the U.S. 

Internal Revenue Code or any Entity registered with the U.S. Securities and 

Exchange Commission under the Investment Company Act of 1940 (15 U .S.C. 

SOa-64); 

{ht) any common trust fund as defined in section 584(a) of the U.S. Internal 

Revenue Code; 

(x) any trust that is exempt from tax under section 664(c) of the U.S. Internal 

Revenue CQde or that is described in section 4947(aX1) of the u:s. Internal 

Revenue Code; 

(xi) a dealer in securities, commodities, or derivative financial instruments 

(including notional principal contracts, futures, forwards, and options) that is 

registered as such under the laws ofthe United States or any State; 

(xii) a broker as defined in section 604.S(c) ofthe U.S. Internal Revenue Code; or 

8 
(xiii) any tax-exempt trust under a plan that is described in section 403(b) or 

section 457(g) ofthe U.S. Internal Revenue Code. 

ff) The term "Entiiyn means a legal person or a legal arrangement such as a trust. 

gg) The tenn "Non-U.S. Entity" means an Entity that is not a U.S. Person. 

hh) 	 The term "U.S. Source Witbboldable Payment" means any payment of interest 

(including any original issue discowit)1 dividends. rents. salaries, wages, 

premiums, annuities, compensations, remunerations. emoluments, and other fixed 

or determinable annual or periodical gains, profits, and income, ifsuch payment is 

from sources within the United States. Notwithstanding the foregoing, a U.S. 

Source Withholdable Payment does not include any payment that is not treated as 

a withholdable payment in relevant U.S. Treasury Regulations. 

ii) 	 An Entity is a "Related Entity" of another Entity if either Entity controls the 

other Entity, or the two Entities are under common control. For this purpose 

control includes direct or indirect ownership of more than 50 percent ofthe vote 

or value in an Entity. Notwithstanding the foregoing. the Czech Republic may 

treat an Entity as not a Related Entity of another Entity ifthe two Entities are not 

members of the same expanded affiliated group as defined in section 1471(eX2) 

ofthe U.S. Internal Revenue Code. 

ii) 	 The tenn "U.S. TIN" means a U.S. federal taxpayer identifying number. 

kk) 	 The term "Czech TIN" means a Czech taxpayer identifying number. 

11) 	 The term "Controlling Persons" means the natural persons who exercise control 

over an Entity. In the case of a trust, such term means the settlor. the trustees, the 

protector (ifany), the beneficiaries or class of beneficiaries~ and any other natural 

person exercising ultimate effective control over the trust, and in the case of a 

legal arrangement other than a trust, such term means persons in equivalent. or 

similar PQsitions. The term "Controlling Persons" shall be interpreted in a 

manner consistent with the Financial Action Task Force Recommendations. 

2. Any term not otherwise defmed in this Agreement shall, unless the context otherwise 

requires or the Competent Authorities agree to a common meaning {as permitted by domestic 

law), have the meaning .that it has at that time under the law of the Party applying this 

Agreement, any meaning under the applicable tax laws of that Party prevailing over a meaning 

given to the tenn under other laws ofthat Party. 

Articlel 

Obligations to Obtain and Exchange Information with Respect to Reportable Accounts 

1. Subject to the provisions of Article 3 of this Agreement, each Party shall obtain the 

information specified in paragraph 2 of this Article with respect to all Reportable Accounts and 

shall annually exchange this information with the other Party on an automatic basis pursuant to 

9 

the provisions ofArticle 27 ofthe Convention. 

2. 	 The information to be obtained and exchanged is: 

a) 	 In the case ofthe Czech Republic with respect to each U.S. Reportable Account of 

each Reporting Czecn Financial Institution: 

(1) 	 the name, address, and U.S. TIN of each Specified U.S. Person that is an 

Account Holder ofsuch account and, in the case ofa Non-U.S. Entity that, 

after application of the due diligence procedures set forth in Annex I, is 

identified as having one or more Controlling Persons that is a Specified 

U.S. Person, the name, address, and U.S. TIN (if any) of such Entity and 

each such Specified U.S. Person; 

(2) 	 the account number (or functional equivalent in the absence ofan account 

number}; 

(3) 	 the name and identifying number of the Reporting Czech Financial 

Institution; 

(4) 	 the account balance or value (including, in the case of a Cash Value 

Insurance Contract or Annuity Contract, the Cash Value or surrender 

value) as of the end of the relevant calendar year or other appropriate 

reporting period or, if the account was closed during such year, 

immediately before closure; 

(5) 	 in the case ofany Custodial Account: 

(A) 	 the total gross amount of interest, the total gross amount of 

dividends, and the total gross amount of other income generated 

with respect to the assets held in the account, in each case paid or 

credited to the account (or with respect to the a~unt) during the 

calendar year or other appropriate reporting period; and 

(B) 	 the total gross proceeds from the ~e or redemption of property 

paid or credited to the account during the calendar year or other 

appropriate reporting period with respect to which the Reporting 

Czech Financial Institution acted as a. custodian, broker, nominee, 

or otherwise as an agent for the Account Holder; 

(6) 	 in the case of any Depository Account, the total gross amount of interest 

paid or credited to the account during the calendar year or other 

appropriate reporting period; and 

(7) 	 in the case of any account not described in subparagraph 2(a)(5) or 2(a)(6) 

of this Article, the total gross amount paid or credited to the Account 

Holder with respect to the account during the calendar year or other 

IO 
appropriate reporting period with respect to which the Reporting Czech 

Financial Institution is the obligor or debtor, including the aggregate 

amount of any redemption payments made to the Account Holder during 

the calendar year or other appropriate reporting period. 

b) 	 Jn the case ofthe United States, with respect to each Czech Reportable A<:e<>unt of 

each Reporting U.S. Financial Institution: 

(1) 	 the name, address, and Czech TIN of any person that is a resident of the 

Czech Republic and is an Account Holder ofthe account; 

(2) 	 the account number (or the functional equivalent in the absence of an 

account number); 

(3) 	 the name and identifying number of the Reporting U.S. Financial 

Institution; 

(4) 	 the gross amount ofinterest paid on a Depository Account; 

(5) 	 the gross amount of U.S. source dividends paid or credited to the account; 

and 

(6) 	 the gross amount of other U.S. source income paid or credited to the 

account, to the extent subject to reporting under chapter 3 ofsubtitle A or 

chapter 61 ofsubtitle F ofthe U.S. Internal Revenue Code. 

Article3 


Time and Manner ofExchange ofInformation 


1. For purposes of the exchange obligation in Article 2 of this Agreemen4 the amount and 

characterization ofpayments made with respect to a U.S. Reportable Account may be determined 

in accordance with the principles of the. Czech Republic's tax laws, and the amount and 

characterization of payments made with respect to a Czech Reportable Account may be 

determined in accordance with principles of U.S. federal inoome tax law. 

2. For purposes of the exchange obligation in Article 2 of this Agreement. the information 

exchanged shall identify the currency in which each relevant amount is denominated. 

3. With respect to paragraph 2 ofArticle 2 ofthis Agreement. information is to be obtained 

and exchanged with respect to 2014 and all subsequent years, except that: 

a) 	 Jn the case ofthe Czech Republic: 

(I) 	 the infonnation to be obtained and exchaitged with respect to 2014 is only 

the information described in subparagraphs 2(a)(l) through 2(aX4) of 

Article 2 ofthis Agreement; 

11 

(2) 	 the infonnation to be obtained and exchanged with respect to 2015 is the 

informa,tion described in subparagraphs 2(a)(J) through 2{aX7) ofArticle 

2 ofthis Agreement, except for gross proceeds described in subparagraph 

2(a)(5)(B) ofArticle 2 ofthis Agreement; and 

(3) 	 the information to be obtained and exchanged with respect to 2016 and 

subsequent years is the information described in subparagraphs 2(a}(l) 

through 2(a)(7) ofArticle 2 ofthis Agreement; 

b) 	 In the case of the United States the information to be obtained and exchanged 

with respect to 2014 and subsequent years is all of the infonnation identified in 

subparagraph 2(b) ofArticle 2 ofthis Agreement. 

4. Notwithstanding paragraph 3 ofthis Article, with respect to each Reportable Account that 

is maintained by a Reporting Financial Institution as ofJune 30~ 2014, and subject to paragraph 4 

ofArticle 6 ofthis Agreement, the Parties are not required to obtain and include in the exchanged 

information the Czech TIN or the U.S. TIN, as applicable, of any relevant person if such 

taxpayer identifying number is not in the records ofthe Reporting Financial Institution. In such 

a QISC, the Parties shall obtain and include in the ex.changed information the date of birth of the 

relevant person, ifthe Reporting Financial Institution has such date ofbirth in its records. 

S. Subject to paragraphs 3 and 4 ofthis Article, the information described in Article 2 ofthis 

Agreement shall be exchanged within nine months after the end ofthe calendar year to which the 

information relates. 

6. The Competent Authorities ofthe Czech Republic and the United States shall enter into 

an agreement or arrangement, which shall: 

a) 	 establish the procedures for the automatic exchange obligations described in 

Article 2 ofthis Agreement; 

b) 	 prescribe rules and procedures as may be necessary to implement Article S of this 

Agreement; and 

c) 	 establish as necessary procedures for the exchange of the information reported 

under subparagraph l (b) ofArticle-4 ofthis Agreement. 

7. All information exchanged shall be subject to the confidentiality and other protections 

provided for in the Convention including the provisions limiting the use of the information 

exchanged. 

8. Following entry into force of this Agreement, each Competent Authority shall provide 

written notification to the other Competent Authority when it is satisfied that the jurisdiction of 

the other Competent Authority has in place; 

(i) appropriate safeguards to ensure that the infonnation received pursuant to this 

Agreement shall remain confidential and be used solely for tax purposes, and 

12 

(ii) the infrastructure for an effective exchange relationship (including established 

processes for ensuring timely, accurate, and confidential infonnation exchanges, effective and 

reliable communications, and demonsttat.ed capabilities to promptly resolve questions and 

concerns about exchanges or requests for exchanges and to administer the provisions ofArticle S 

ofthis Agreement). 

The Competent Authorities shall endeavor in good faith to meet, prior to September 2015, to 

establish that each jurisdiction has such safeguards and infrastructure in place. 

9. The obligations of the Parties to obtain and exchange information under Article 2 ofthis 

Agreement shall take effect on the date of the later of the written notifications described in 

paragraph 8 ofthis Article. Notwithstanding the foregoing, ifthe C:zech Competent Authority is 

satisfied that the United States has the safeguards and infrastructure described in paragraph 8 of 

this Article in place. but additional time is necessary for the U.S. Competent Authority to 

establish that the Czech Republic has such safeguards and infrastructure in place, the obligation 

of the Czech Republic to obtain and exchange infonnation under Article 2 of this Agreement 

shall take effect on the date of the written notification provided by the Czech Competent 

Authority to the U.S. Competent Authority pursuant to paragraph 8 ofthis Article. 

10. This Agreement shall terminate on September 30, 2015, ifArticle 2 of this Agreement is 

not in effect for either Party pursuant to paragraph 9 ofthis Article by that date. 

Article 4 


Application ofFATCA to Czech Financial Institutions 


I. Treatment of Reoorting Czech Financial Institutions. Each Reporting Czech 

Financial Institution shall be treated as complying with, and not subject to withholding under, 

·section 	1471 of the U.S. Internal Revenue Code if the Czech Republic complies with its 

obligations under Articles 2 and 3 of this Agreement with respect to such Reporting Czech 

Financial Institution, and the Reporting Czech Financial Institution: 

a) 	 identifies U.S. Reportable Accounts and reports annually to the Czech 

Competent Authority the information required to be reported in subparagraph 

2(a) ofArticle 2 ofthis Agreement in the time and manner described in Article 3 

ofthis Agreement; 

b) 	 for each of2015 and 2016, reports annually to the Czech Competent Authority 

the name of each Nonparticipating Financial Institution to which it has made 

payments and the aggregate amount ofsuch payments; 

c) 	 complies with the applicable registration requirements on the IRS FATCA 

registration website; 

d) 	 to the extent that a Reporting Czech Financial Institution is 

(i} acting as a qualified intennediary (for purposes of ·section 1441 of the U.S. 

Internal Revenue Code) that has elected to assume primary withholding 

13 

responsibility under chapter 3 ofsubtitle A ofthe U.S. Internal Revenue Code, 

(ii) a foreign partnership that has elected to act as a withholding foreign 

partnership {for purposes of both sections 1441 and 1471 of the U.S. Internal 

Revenue Code), or 

(iii) a foreign trust that has elected to act as a withholding foreign trust (for 

purposes ofboth sections 1441 and 1471 ofthe U.S. Internal Revenue Code), 

withholds 30 percent of any U.S. Source Withholdable Payment to any 

Nonparticipating Financial Institution~ and 

e) 	 in the case of a Reporting Czech Financial Institution that is not described in 

subparagraph l(d) of this Article and that makes a payment of: or acts as an 

intermediary with respect to, a U.S. Source Withholdable Payment to any 

Nonparticipating Financial Institution> the Reporting Czech Financial Institution 

provides to any immediate payor ofsuch U.S. Source Withholdable Payment the 

information required for withholding and reporting to occur with respect to such 

payment. 

Notwithstanding the foregoing, a Reporting Czech Financial Institution with respect to which the 

conditions ofthis paragraph 1 are not satisfied shall not be subject to withholding under section 

1471 of the U.S. Internal Revenue Code unless such Reporting Czech Financial Institution is 

treated by the IRS as a Nonparticipating Financial Institution pursuant to subparagraph 2(b) of 

Article 5 ofthis Agreement. 

2. Suspension of Rules Relating ·to Recalcitrant Accounts. The United States shall not 

require a Reporting C?.eeh Financial Institution to withhold tax under section 1471or1472 ofthe 

U.S. Internal Revenue Code with respect to an account held by a recalcitrant account holder (as 

defined in section 147l(d)(6) ofthe U.S. Internal Revenue Code). or to close such account, ifthe 

U.S. Competent Authority receives the information set forth in subparagraph 2(a) ofArticle 2 of 

this Agreement, subj~t to the provisions of Article 3 of this Agreement, with respect to such 

account 

3. Specific. Treatment of Czech Retiremvnt Plans. The United States shall treat as 

deemed-compliant FFis or exempt beneficial owners, as appropriate; for purposes of sections 

1471and14n ofthe U.S. Internal Revenue Code, Czech retirement plans described in Annex II. 

For this purpose, a Czech retirement plan includes an Entity established or located in, and 

regulated by, the Czech Republic, or a predetermined contractual or legal arrangement, operated 

to provide pension or retirement benefits or earn income for providing such benefits under the 

laws ofthe Czech Republic and regulated with respect to contributions, distributions, reporting, 

sponsorship, and taxation. 

4. Identification and Treatment of Other Deemed~ompliant FFis and Exempt 

Beneficial Owners. The United States shall treat each Non-Reporting Czech Fin~cial 

Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for 

purposes ofsection 1471 ofthe U.S. Internal Revenue Code. 

14 

S. Special Rules Regarding Related Entities and Branches That Are Nonoarticioating 

Financial Institutions. If a Czech Financial Institution. that otherwise meets the requirements 

described in paragraph 1 ofthis Article or is described in paragraph l or 4 ofthis Article. has a 

Related Entity or branch that operates in a jurisdiction that prevents· such Related Entity or 

branch from fulfilling the requirements of a participating FFJ or deemed-compliant FFI for 

purposes of section 1471 of the U.S. Internal Revenue Code or has a Related Entity or branch 

that is treated as a Nonparticipating Financial Institution solely due to the expiration of the 

transitional rule for limited FFis and limited branches under relevant U.S. Treasury Regulations, 

such Czech Financial lnstitution shall continue to be in compliance with the terms of this 

Agreement and shall continue to be treated as a deemed-compliant FFI or exempt beneficial 

owner, as appropriate, for purposes ofsection 1471 of the U.S. Internal Revenue Code, provided 

that: 

a) 	 the Czech Financial Institution treats each such Related Entity or branch as a 

separate Nonparticipating Financial Institution for purposes of all the reporting 

and withholding requirements ofthis Agreement and each such Related Entity or 

branch identifies itself to withholding agents as a Nonparticipating Financial 

Institution; 

b) 	 each such Related Entity or branch identifies its U.S. accounts and reports the 

information with respect to those accounts as required under section 1471 ofthe 

U.S. Internal Revenue Code to the extent permitted under the relevant laws 

pertaining to the Related Entity or branch; and 

c) 	 such Related Entity or branch does not specifically solicit U.S. accounts held by 

persons that are not resident in the jurisdiction where such Related Entity or 

branch is located or accounts held by Nonparticipating Financial Institutions that 

are not established in the jurisdiction where such Related Entity or branch is 

located, and such Related Entity or branch is not used by the Czech Financial 

Institution or any other Related Entity to circumvent the obligations under this 

Agreement or Wlder section 1471 of the U.S. Internal Revenue Code, as 

appropriate. 

6. Coordination of Timine. Notwithstanding paragraphs 3 and S of Article 3 of this 

Agreement: 

a) 	 the Czech Republic shall not be obligated to obtain and exchange information 

with respect to a calendar year that is prior to the calendar year with respect to 

which similar information is required to be reported to the IRS by participating 

FFls pursuant to relevant U.S. Treasury Regulations; 

b) 	 the Czech Republic shall not be obligated to begin exchanging infonnation prior 

to the date by which participating FFis are required to report similar information 

to the IRS under relevant U.S. Treasury Regulations; 

c) 	 the United States shall not be obligated to obtain and exchange information with 

15 

respect to a calendar year that is prior to the first calendar year with respect to 

which the Czech Republic is required to obtain and exchaJ1ge information; 

d) 	 the United States shall not be obligated to begin exchanging information prior to 

the date by which the Czech Republic is required to begin exchanging 

.information. 

7. 	 Coordination of Definitions with U.S. Treasury Regulations. Notwithstanding Article 

l of this Agreement and the definitions provided in the Annexes to this Agreement, in 

·implementing this Agreement, the Czech Republic may use, and may permit Czech Financial 

Institutions to use, a definition in relevant U.S. Treasury Regulations in lieu of a corresponding 

definition in this Agreement, provided that such application would not frustrate the purposes of 

this Agreement. 

Article 5 


Collaboration on Complian~ and Enforcement 


I. Minor and Administrative Errors.·A Competent Authority shaJ I notify the Competent 

Authority ofthe other Party when the first-mentioned Competent Authority has reason to believe 

that administrative errors or other minor errors may have led to incorrect or incomplete 

information reporting or resulted in other infringements of this Agreement The Competent 

Authority of such other Party shall apply its domestic law (including applicable penalties) to 

obtain corrected and/or complete infonnation or to resolve other infringements of this 

Agreement 

2. 	 Sipificant Non-Compliance. 

a) 	 A Competent Authority shall notify the Competent Authority of the other Party 

when the first-mentioned Competent Authority has detennined that there is 

significant non-compliance with the obligations under this Agreement with 

respect to a Reporting Financial Institution in the other jwisdiction. The 

Competent Authority of such other Party shall apply its domestic law (including 

applicable penalties) to address the significant non-compliance descn"bed in the 

notice. 

b) 	 If, in the case of a Reporting Czech Financial Institution, such enforcement 

actions do not resolve the non-compliance within a period of 18 months after 

notification ofsignificant non-compliance is first provided, the United States shall 

treat the Reporting Czech Financial Institution as a Nonparticipating Financial 

Institution pursuant to this subparagraph 2(b). 

3. Reliance on Third Party Service Providers. Each Party may allow Reporting Financial 

Institutions to use third party service providers to fulfill the obligations imposed on such 

Reporting Financial Institutions by a Party, as contemplated in this Agreement, but these 

obligations shall remain the responsibility ofthe Reporting Financial Institutions. 

4. 	 Prevention or Avoidance. The Parties shall implement as necessary requirements to 

16 

prevent Financial Institutions from adopting practices intended to circumvent the reporting 

required under this Agreement. 

Article6 


Mutual Commitment to Continue to Enhance the Effectiveness .of Information Exchange 


and Transparency 


l. Reciprocity. The Government of the United St.ates acknowledges the need to achieve 

equivalent levels of reciprocal automatic infonnation exchange with the Czech Republic. The 

Government of the United States is committed to further improve transparency and enhance the 

exchange relationship with the Czech Republic by pursuing the adoption of regulations and 

advocating and supporting relevant legislation to achieve such equivalent levels of reciprocal 

automatic information exchange. 

2. 'Ii"eatment of Passthru Payments and Gross Proceeds. The Parties are committed to 

work together, along with Partner Jurisdictions, to develop a practical and effective alternative 

approach to achieve the policy objectives of foreign passthru payment and gross proceeds 

withholding that minimizes burden. 

3. Development ofCommon Reporting and Exchanie Model. The Parties are committed 

to working with Partner Jurisdictions. the Organisation for Economic Co-operation and 

Development. and the European Union, on adapting the terms of this Agreement and other 

agreemenu between the United States and Partner Jurisdictions to a common model for 

automatic exchange of information, including the development of reporting and due diligence 

standards for financial institutions. 

4. Documentation of Accounts Maintained as of June 30. 2014. With respect to 

Reportable Accounts maintained by a Reporting Financial Institution as ofJune 30, 2014: 

a) 	 The United States commits to establish, by January 1, 2017, for reporting with 

respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial 

Institutions to obtain and report the Cz.ech TIN of each Account Holder of a 

Czech Reportable Account as required pursuant to subparagraph 2(bXl) ofArticle 

2 ofthis Agreement; and 

b) 	 the Czech Republic commits to establish, by January 1, 2017, for reporting with 

respect to 2017 and subsequent years, rules requiring Reporting Czech Financial 

Institutions to obtain the U.S. TIN of each Specified U.S. Person as required 

pursuant to subparagraph 2(aX1) ofArticle 2 ofthis Agreement. 

Article 7 


Consistency in the Applkation ofFATCA to Partner Jurisdictions 


1. The Cz.ech Republic shall be granted the benefit of any more favorable terms under 

Article 4 or Annex I ofthis Agreement relating to the application ofFATCA to Czech financial 

Institutions afforded to another Partner Jurisdiction under a signed bilateral agreement pursuant 

to which the other Partner Jurisdiction commits to undertake the same obligations as the Czech 

)7 

Republic described in Articles 2 and 3 of this Agreement, and subject to the same tenns and 

conditions as described. therein and in Articles S through 9 ofthis Agreement. 

2. The United States shall notify the Czech Republic ofany such more favorable terms, and 

such more favorable terms shall apply automatically under this Agreem·ent as ifsuch tenns were 

specified in this Agreement and effective as ofthe date ofsigning ofthe agreement incorporating 

the more favorable terms, unless the Czech Republic declines in writing the application thereof. 

Article8 


Consultations and Amendments 


1. In case any difficulties in the implementation of this Agreement arise, either Party may 

request consultations to develop appropriate measures to ensure the fhlfillment of this 

Agreement. 

2. This Agreement may be a.mended by written mutual agreement of the Parties. Unless 

otherwise agreed upon, such an amendment shall enter into force through the same procedures as 

set forth in paragraph 1 ofArticle I 0 ofthis Agreement. 

Article 9 


Annexes 


The Annexes fonn an integral part ofthis Agreement. 

18 

Article 10 


Term ofAgreement 


J. This Agreement shall enter into force on the date of the Czech Republic's written 

notification to the United States that the Czech Republic has completed its necessary internal 

procedures for entry into force ofthis Agreement. 

2. Either Party may terminate this Agreement by ·giving notice of termination in writing to 

the other Party. Such termination shall become effective on the first day of the month fo1lowing 

the expiration ofa period of 12 months after the date ofthe notice oftermination. 

3. The Parties shall, prior to December 31. 2016, consult in good faith to amend this 

Agreement as necessary to reflect progress on the commitments set forth in Article 6 of this 

Agreement 

Jn witness whereof, the undersigned, being duly authorized thereto have signed this Agreement. 

Done at ~qatE , in duplicate, in the English and Czech languages, both texts being 

d 

equally authentic, this f: day of ~ust ,20 f±_. 

FOR THE UNITED STAlES OF FOR 

AMERICA: 

19 

ANNEX I 


DUE DILIGENCE OBLIGATIONS FOR IDENTIFYING AND REPORTING ON U.S. 


REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN 


NONPARTICIPATING FINANCIAL INSTITUTIONS 


I. General 

A. The Czech Republic shall require 1hat Reporting Czech Financial Institutions 

apply the due diligence procedures contained in this Annex I to identify U.S. 

Reportable Accounts and accounts held by Nonparticipating Financial Institutions. 

B. For purposes ofthe Agreement, 

1. All dollar amounts are in U.S. dollars and shall be read to include the 

equivalent in other currencies. 

2. Except as otherwise provided herein, the balance or value of an 

ac.count shall be determined as of the last day of the calendar year or other 

appropriate reporting period. 

3. Where a balance or value threshold is to be determined as ofJune 30, 

2014 under this Annex I, the relevant balance or value shall be determined as 

of that day or the last day of the reporting period ending immediately before 

June 30, 2014, and where a balance or value threshold is to be determined as 

ofthe last day of a calendar year under this Annex I, the relevant balance or 

value shall be determined as of the last day of the calendar year or other 

appropriate reporting period. 

4. Subject to subparagraph E{l) of section II ofthis Annex I, an account 

shall be treated BS a U.S. Reportable Account beginning as of the date it is 

identified BS such pursuant to the due diligence procedures in this Annex I. 

5. Unless otherwise provid~ information with respect to a U.S. 

Reportable Account shall be reported .annually in the calendar year following 

the year to which the infonnation relates. 

C. As an alternative to the proc·edures described in each section ofthis Annex I, 

the Czech Republic may permit Reporting Czech Financial Institutions to rely on the 

procedures described in relevant U.S. Treasury Regulations to establish whether an 

account is a U.S. Reportable Account or an account held by a Nonparticipating 

Financial Institution. The C7.eeh Republic may permit Reporting Czech Financial 

Institutions to make such election separately for each section of thi.s Annex I either 

with respect to all relevant Financial Acc01mts or, separately, with respect to any 

clearly identified group of such accounts (such as by line of business or the location 

ofwhere the accolll1t is maintained). 

IL Preexisting Individual Accounts. The following rules and procedures apply for 

pmposes of identifying U.S. Reportable Accounts among Preexisting Accounts held by 

individuals ("Preexisting Individual Accounts"). 

20 

A. Accounts Not Required to Be Reviewed. Identified, or Reported. Unless 

the Reporting Czech Financial Institution elects otherwise, either with respect to all 

Preexisting Individual Accounts or, -separately, with respect to any clearly identified 

group ofsuch accowits, where the implementing rules in the Czech Republic provide 

for such an election, the following Preexisting Individual Accounts are not required to 

be reviewed, identified, or reported as U.S. Reportable Accounts: 

1. Subject to subparagraph E(2) of this section, a Preexisting Individual 

Account with a balance or value that does not exceed $50,000 as ofJune 30, 

2014. 

2. Subject to subparagraph E(2) of this section, a Preexisting Individual 

Account that is a Cash Value Insurance Contract or an Annuity Contract with a 

b~ttce or value ofS250,000 or less as of Jm1e 30, 2014. 

3. A Preexisting Individual Account that is a Cash Value Insurance 

Contract or an Annuity Contract, provided the law or regulations ofthe Czech 

Republic or the United States effectively prevent the sale ofsuch a Cash Value 

Insurance Contract or an Annuity Contract to U.S. residents {e.g., if the 

relevant Financial Institution does not have the required registration under 

U.S. law, and the law ofthe Czech Republic requires reporting or withholding 

with respect to insurance products held by residents ofthe Czech Republic). 

4. A Depository Account with a balance of$50,000 or less. 

B. Review Procedures for Preexisting Individual Accounts With a Balance or 

Value as of June 30, 2014. that Exceeds $50,000 <SlS0,000 for a Cash Value 

Insurance Contract or Annuity Contract), But Does Not Exceed Sl.000.000 

(''Lower Value Accounts"). 

1. ;Electronic Record Search. The Reporting Czech Financial Instinition 

must review electronically searchable data maintained by the Reporting Cz.ech 

Financi81 Institution for any ofthe following U.S. indicia: 

a) ·Identification of the Account Holder as a U.S. citizen or 

resident; 

b) Unambiguous indication ofa U.S. place ofbirth; 

c) Current U.S. mailing or residence address (including a U.S. 

post office box); 

d) Current U.S. telephone number; 

e) Standing instructions to transfer funds to an account maintained 

in the United States; 

f) Currently effective power of attorney or signatory authority 

granted to a person with a U.S. address; or 

21 

g) An "in-care-of' or "hold mail" address that is the sole address 

the Reporting Czech Financial Institution on file for the Account 

Holder. In the case of a Preexisting Individual Account that is a Lower 

Value A~ount, an "in-care-of' address outside the United States or 

"hold mail" address shall not be treated as U.S. indicia. 

2. If none of the U.S. indicia listed in subparagraph B(l) of this section 

are discovered in the electronic search, then no further action is required until 

there is a change in circumstances that results in one or more U.S. indicia 

being associated with the account, or the account becomes a High Value 

Accmmt described in paragraph D ofthis section. 

3. Ifany ofthe U.S. indicia listed in subparagraph B(l) ofthis section are 

discovered in the electronic search, or if there is a change in circwnstances 

that results in one or more U.S. indicia being associated with the account, then 

the Reporting Czech Financial Institution must treat the account as a U.S. 

Reportable Account unless it elects to apply subparagraph B(4) ofthis section 

and one of the exceptions in such subparagraph applies with respect to that 

account. 

4. Notwithstanding a fmding of U.S. indicia under subparagraph B(l) of 

this section, a Reporting Czech Financial Institution is not required to treat an 

account as a U.S. Reportable Account if: 

a) Where the Account Holder information unambiguously 

indicates a U.S. place of birth, the Reporting Czech Financial 

Institution obtains, or has previously reviewed and maintains a record 

of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Fonn W-8 or other similar agreed form); 

(2) A non-U.S. passport or other government-issued 

identification evidencing the Account Holder's citizenship or 

nationality in a country other than the United States; and 

(3) A copy of the Accowit Holder's Certificate of Loss of 

Nationality ofthe United States or a reasonable explanation of: 

(a) The reason the Account Holder does not have 

such a certificate despite relinquishing U.S. citizenship; 

01' 

(b) The reason the Account Holder did not obtain 

U.S. citizenship at birth. 

b) Where the Account Holder information contains a current U.S. 

mailing or residence address, or one or more U.S. telephone n11mbers 

22 
that are the only telephone numbers associated with the account, the 

Reporting Czech Financial Institution obtains, or has previously 

reviewed and maintains a record of: 

(1) A self-certification that the Accowit Holder is neither a 

U.8". citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder•s 

non-U.S. status. 

c) Where the Account Holder information contains standing 

instructions to transfer funds to an account maintained in the United 

States, the Reporting Czech Financial Institution obtains, or bas 

previously reviewed and maintains a record of: 

(1) A self-certification that the Accowit Holder is neither a 

U.S. citizen nor a U.S·. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed fonn); and 

(2) Documentary evidence. as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's 

non-U.S. status. 

d) Where the Accowit Holder infonnation contains a. currently 

effective power ofattorney or signatory authority granted to a person 

with a U.S. address, has an "in-care-or address or "hold mail" 

addres.s that Is the sole address identified for the Account Holder, or 

has one or more U.S. telephone numbers (if a non-U.S. telephone 

number is also associated with the account), the Reporting Czech 

Financial Institution obtains, or has previously reviewed and maintains 

a record of: 

(1} A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax pwposes (which may be 

on an IRS Form W-8 or other similar agreed form); or 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex i establishing the Accmm.t Holder's 

non-U.S. status. 

C. Additional Procedures Applicable to Preexisting Individual Accounts 

That Are LowerValue Aceounts. 

1. Review of Preexisting Individual Accounts that are Lower Value 

Accounts for U.S. indicia must be completed by June 30, 2016. 

2. If there is a change of circwnstances with respect to a Preexisting 

Individual Account that is a Lower Value Account that results in one or more 

23 
U.S. ind.icia described in subparagraph B(l) of this section being associated 

with the account, then the Reporting Czech Financial Institution must treat the 

account as a U.S. Reportable Account unless subparagraph B(4) ofthis section 

applies. 

3. Except for Depository Accowits described in subparagraph A(4) ofthis 

section, any Preexisting Individual Account that has been identified as a U.S. 

Reportable Account under this section shall be treated as a U.S. Reportable 

Account in all subsequent years, wiless the Account Holder ceases to be a 

Specified U.S. Person. 

D. Enhanced Review Procedures for Preexisting Individual Accounts With a 

Balance orValue That Exceeds Sl,Q00.000 as ofJune 30. 2014, or December 31 of 

2015 orAny Subsequent Year C"High Value Accounts"). 

l. Electronic Regrd Search. The Reporting Czech Financial Institution 

must review electronically searchable data maintained by the Reporting Czech 

Financial Institution for any ofthe U.S. indicia described in subparagraph B(l) 

ofthis section. 

2. Paper Record Search. If the Reporting Czech Financial Institution's 

electronically searchable databases include fields for, and capture all of the 

information described in, subparagraph D(3) of this section, then no further 

paper record search is required. Ifthe electronic databases do not capture all 

ofthis informatio~ then with respect to a High Value Account, the Reporting 

Czech Financial Institution must also review the current customer mastei: file 

and, to the extent not contained in the cmrent customer master file, the 

following documents associated with the account and obtained by the 

Reporting Czech Financial Institution within the last five years for any ofthe 

U.S. indicia described in subparagraph B(l} ofthis section: 

a) The most recent documentary evidence collected with respect 

to the account; 

b) The most recent account opening contract or documentation; 

c) The most recent documentation obtained by the Reporting 

Czech Financial Institution pursuant to AMLJK.YC Procedures or for 

other regulatory purposes; 

d) Ally power of attorney or signature authority forms currently in 

effect; and 

e) Any standing instructions to transfer funds currently in effect 

3. Exception Where Databases Contain Sufficient Information. A 

Reporting Czech Financial Institution is not required to perform the paper 

record search described in subparagraph D(2) of this section ifthe Reporting 

Czech Financial Institution's electronically searchable information includes 

the following: 

24 

a) The Account Holder's nationality or residence status; 

b) The Account Holder's residence address and mailing address 

currently on tile with the Reporting Czech Financial Institution; 

c) The Account Holder's telephone number(s) currently on file, if 

any, with the Reporting Czech Financial Institution; 

d) Whether there are standing instructions to transfer funds in the 

accowit to another account (including an account at another branch of 

the Reporting Czech Financial Institution or another Financial 

Institution); 

e) Whether there is a current "in-care-of' address or "hold mail" 

address for the Account Holder; and 

f) Whether there is any power of attorney or signatory authority 

for the account. 

4. Relationship Manager Inquiry for Actual Knowledge. In addition 

to the electronic and paper record searches described above, the Reporting 

Czech Financial Institution must treat as a U.S. Reportable Account any High 

Value Account assigned to a relationship manager (including any Financial 

Acc01mts aggregated with such High Value Account) if the relationship 

manager has actual knowledge that the Account Holder is a Specified U.S. 

Person. 

5. Effect of Findin& U.S. Indicia. 

a) If none of the U.S. indicia listed in subparagraph B(l) of this 

section are discovered in the enhanced review of High Value Accounts 

described above, and the account is not identified as held by a 

Specified U.S. Person in subparagraph D(4) of this section, then no 

further action is required until there is a change in circumstances that 

results in one or more U.S. indicia being associated with the account 

b) If any of the U.S. inclicia listed in subparagraph B(I) of this 

section are discovered in the enhanced review of High Value Accounts 

described above, or if there is a subsequent change in circumstances 

that results in one or more U.S. indicia being associated with the 

account, then the Reporting Czech Financial Institution must treat the 

account as a U.S. Reportable Account unless it elects to apply 

subparagraph B(4) of this section and one of the exceptions in such 

subparagraph applies with respect to that account. 

c) Except for Depository Accounts described in subparagraph 

A{4) of this section, any Preexisting Individual Account that has been 

identified as a U.S. Reportable Account tmder this section shall be 

treated as a U.S. Reportable Account in all subsequent years, unless the 

25 
Account Holder ceases to be a Specified U.S. Person. 

E. Additional Procedures Apolicable to High Value Accounts. 

1. Ifa Preexisting Individual Account is a High Value Account as ofJune 

30, 2014, the Reporting Czech Financial Institution must complete the 

enhanced review procedures described in paragraph D of this section with 

respect to such account by June 30, 2015. If based on this review such 

account is identified as a U.S. Reportable Account on or before December 31, 

2014, the Reporting Czech Financial Institution must report the required 

information about such account with respect to 2014 in the first report on the 

account ~d on an annual basis thereafter. In the case of an account identified 

as a U.S. Reportable Account after December 31, 2014 and on or before Jwie 

30, 2015, the Reporting Czech Financial Institution is not required to report 

information about such account with respect to 2014, but must report 

information about the account on an annual basis thereafter. 

2. If a Preexisting Individual Account is not a High Value Account as of 

June 30, 2014, but becomes a High Value Account as ofthe last dayof2015 or 

any subsequent calendar year, the Reporting Czech Financial Institution must 

complete the enhanced review procedures described in paragraph D of this 

section with respect to such account within six months after the last day ofthe 

calendar year in which the accowit becoines a High Value Account. If based 

on this review such aecount is identified as a U.S. Reportable Account, the 

Reporting Czech Financial Institution must report the required infonnation 

about such account with respect to the year in which it is identified as a U.S. 

Reportable Account and subsequent years on an annual basis, unless the 

Account Holder ceases to be a Specified U.S. Person. 

3. Once a Reporting Czech Financial Institution applies the enhanced 

review procedures described in paragraph D of this section to a High Value 

Accoun4 the Reporting Czech Financial Institution is not required to re-apply 

such procedures, other than the relationship manager inquiry descn"bed in 

subparagraph 0(4) of this section, to the same High Value Account in any 

subsequent year. 

4. If there is a change of circumstances with respect to a High Value 

Account that results in one or more U.S. indicia described in subparagraph 

B(l) of this section being associated with the account, then the Reporting 

Czech Financial Institution must treat the account as a U.S. Reportable 

Accowrt unless it elects to apply subparagraph B(4) ofthis section and one of 

the exceptions in such subparagraph applies with respect to that account. 

5. A Reporting Cz.ech Firumcial Institution must implement procedures to 

ensure that a relationship manager identifies any change in circumstances of 

an account. For example, if a relationship manager is notified that the 

Account Holder has a new mailing address in the United States, the Reporting 

Czech Financial Institution is required to treat the new address as a change in 

circumstances and, if it elects to apply subparagraph B(4) of this section, is 

required to obtain the appropriate documentation from the Account Holder. 

26 
F. PreeJisting Individual Accounts That Have Been Documented for Certain 

Other Purposes. A Reporting Czech Financial Institution that has previously 

obtained doCUlilentation from an Account Holder to establish the Account Hotder•s 

status as neither a U.S. citizen nor a U.S. resident in order to meet its obligations 

under a qualified intermediary, withholding foreign partnership, or withholding 

foreign trust agreement with the IRS, or to fulfill its obligations under chapter 61 of 

Title 26 ofthe United States Code, is not required to perform the procedures described 

in subparagraph B{l) of this section with respect to Lower Value Accmmts or 

subparagraphs D{l) through D(3) ofthis section with respect to High Value Accounts. 

III. New Individual Accounts. The following rules and procedures apply for purposes 

of identifying U.S. Reportable Accounts among Financial Accounts held by individuals and 

opened on or after July 1, 2014 (''New Individual Accounts"). 

A. Accounts Not Required to Be Reviewed. Identified, or Reported. Unless 

the Reporting Czech Financial Institution elects otherwise, either with respect to all 

New Individual Accounts or, separately, with respect to any clearly identified group of 

such accmmts, where the implementing rules in the Czech Republic provide for such 

an election, the following New Individual Accounts 11re not required to be revie~ 

identified, or reported as U.S. Reportable Accounts: 

1. A Depository Acrount unless the account balance exceeds $50,000 at 

the end ofany calendar year or other appropriate reporting period. 

2. A Cash Value Insurance Contract unless the Cash Value exceeds 

$50,000 at the end ofany calendar year or other appropriate reporting period. 

B. Other New Individual Accounts. With respect to New Individual Accounts 

not described in paragraph A ofthis section, upon account opening (or within 90 days 

after the end of the calendar year in which the account ceases to be described in 

paragraph A ofthis section), the Reporting Czech Financial Institution must obtain a 

self-certification> which may be part of the account opening documentation, that 

allows the Reporting Czech Financial Institution to determine whether the Account 

Holder is resident in the United States for tax purposes (for this purpose, a U.S. 

citizen is conSidered to be resident in the United States for tax purposes. even ifthe 

Account Holder is also a tax resident of another jurisdiction) and confirm the 

reasonableness of such self-certification based on the information obtained by the 

Reporting Czech Financial Institution in connection with the opening ofthe account, 

including any documentation collected pursuant toAMUKYC Procedures. 

1. Ifthe self-certification establishes that the Account Holder is resident 

in the United States for tax pwposes, the Reporting Czech Financial Institution 

must treat the account as a U.S. Reportable Accowrt and obtain a selfcertification that includes the Account Holder's U.S. TIN (which may be an 

IRS Form W-9 or other similar agreed form). 

2. Ifthere is a change of circumstances with respect to a New Individual 

Account that causes the Reporting C7.ech Financial Institution to know, or 

have reason to know, that the original self-certification is incorrect or 

unreliable, the Reporting Czech Financial Institution cannot ·rely on the 

27 
original self-certification and must obtain a valid self-certification that 

establishes whether the Account Holder is a U.S. citizen or resident for U.S. 

tax purposes. Ifthe Reporting Czech Financial Institution is unable to obtain a 

valid self-certification, the Reporting Czech Financial Institution must treat the 

account as a U.S. Reportable Account. 

IV. Preeiisting Entity Accounts. The following rules and procedures apply for pwposes 

of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Preexisting Accounts. held by Entities C'Preexisting Entity Accounts'~). 

A. Entity Accounq Not Required to Be Reviewed, Identified or Reported. 

Unless the Reporting Czech Financial Institution elects otherwise, either with respect 

to all Preexisting Entity Accowits or, separately, with respect to any clearly identified 

group ofsuch accounts, where the implementing rules in the Czech Republic provide 

for such an election, a Preexisting Entity Account with an a,ccount balance or value 

that does not exceed $250,000 as of June 30, 2014, is not required to be review~ 

identified, or reported as a U.S. Reportable Account until the account balance or value 

exceeds $1,000,000. 

B. Entity Accoynts Subject to Review. A Preexisting Entity Account that has 

an accowit balance or value that exceeds $250,000 as of June 30. 2014, and a 

Preexisting Entity Account that does not exceed $250,000 as ofJune 30, 2014 but the 

accmmt balance or value of which exceeds $1,000,000 as ofthe last day of 2015 or 

any subsequent calendar year, must be reviewed in accordance with the procedures set 

forth in paragraph D ofthis section. 

C. Entity Accounts With Respect to Which Reporting Is Reauired. With 

respect to Preexisting Entity Accounts described in paragraph B ofthis section, only 

accounts that are held by one or more Entities that are Specified U.S. Persons, or by 

Passive NFFEs with one or more Controlling Persons who are U.S. citiz.ens or 

:residents, shall be treated as U.S. Reportable Accounts. In addition, accounts held by 

Nonparticipating Financial Institutions shall be treated as accounts for which 

aggregate payments as described in subparagraph l(b) ofArticle 4 of the Agreement 

are reported to the Czech Competent Authority. 

D. Review Procedures for Identifying Entity Accounts With Respect to 

Which Reporting Is Required. For Preexisting Entity Accounts described in 

paragraph B ofthis section, the Reporting Czech Financial Institution must apply the 

following review procedmes to determine whether the account is held by one or more 

Specified U.S. Persons, by Passive NFFEs with one or more Controlling Persons who 

are U.S. citiz.ens or residents, or by Nonparticipating Financial Institutions: 

I. Determine Whether the Entity is a s·ped:fied U.S. Person. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AMIJK.YC Procedures) to determine whether the information 

indicates that the Account Holder is a U.S. Person. For this purpose, 

information indicating that the Account Holder is a U.S. Person 

includes a U.S. place of incorporation or organization, or a U.S. 

28 
address. 

b) If the information indicates that the Account Holder is a U.S. 

Person, the Reporting Czech Financial Institution must treat the 

account as a U.S. Reportable Account unless it obtains a selfcertification from the Account Holder (which may be on an IRS Form 

W-8 or W-9, or a similar agreed form}, or reasonably determines based 

on information in its possession or that is publicly available, that the 

Account Holder is not a Specified U.S. Person. 

2. Determine Whether a Non-U.S. Entity is a Financial Institution. 

a) Review infonnation maintained for regulatory or customer 

relationship pwposes (including information collected pursuant to 

AMUKYC Procedures) to determine whether the information 

indicates that the Account Holder is a Financial Institution. 

b) If the infonnation indicates that the Account Holder is a 

Financial Institution. or the Reporting Czech Financial Institution 

verifies the Account Holder's Global Intermediary Identification 

Number on the published IRS FFI list, then the account is not a U.S. 

Reportable Account. 

3. Determine WhetJ!er a Financial Institution is a Nonparticipating 

financial Institution Payments to Which Are Subject to A&gregate 

Reporting Under Subparampb J(b) ofArticle 4 of the Agreement. 

a) Subject to subparagraph D(3)(b) of this section, a Reporting 

Czech Financial Institution may determine that the Account Holder is a 

Czech Financial Institution or other Partner Jurisdiction Financial 

Institution if the Reporting Czech Financial Institution reasonably 

determines that the Account Holder has such status on the basis ofthe 

Accowtt Holder's Global Intennediary Identification Number on the 

published IRS FFI list or other information that is publicly available or 

in the possession of the Reporting Czech Financial Institution, as 

applicable. In such case, no further review, identification, or reporting 

is required with respect to the account. 

b) If the AccOlmt Holder is a Czech Financial Institution or other 

Partner Jurisdiction Financial Institution treated by the IRS as a 

Nonparticipating Financial Institution, then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be 

reported as contemplated in subparagraph 1(b) of Article 4 of the 

Agreement. 

c) If the Account Holder is not a Czech Financial Institution or 

other Partner Jurisdiction Financial Institution, then the Reporting 

Czech Financial Institution must treat the Account Holder as a 

Nonparticipating Financial Institution payments to which are 

reportable under subparagraph 1 (b) of Article 4 of the Agreement, 

29 
unless the Reporting Czech Financial Institution: 

(1) Obtains a self-certification {Which may be on an IRS 

Fonn W-8 or similar agreed form) from the Account Holder 

that it is a certified deemed-compliant FFI, or an exempt 

beneficial o""1ler, as those terms are defined in relevant U.S. 

Treasury Regulations; or 

(2) In the case of a participating FFI or registered deemedcompliant FFI, verifies the Account Holder's Global 

Intermediary Identification Number on the published IRS FFI 

list. 

4. Determine Whether an As;coμpt Held by au NFFE is a U.S. 

Reoortable Accgunt. With respect to an Account Holder of a Preexisting 

Entity Account that is not identified as either a U.S. Person or a Financial 

Institution, the Reporting Czech Financial Institution must identify (i) whether 

the Account. Holder has Controlling Persons, (ii) whether the Account Holder 

is a Passive NFFE, and (iii) whether any of the Controlling Persons of the 

Account Holder is a U.S. citizen or resident In making these determinations 

the Reporting Czech Financial Institution must follow the guidance in 

subparagraphs D(4)(a) through D(4)(d) of this section in the order most 

appropriate under the circumstances. 

a) For purposes of determining the Controlling Persons of an 

Account Holder, a Reporting Czech Financial Institution may rely on 

information collected and maintained pursuant to AMUKYC 

Procedures. 

b) For purposes of determining whether the Account Holder is a 

Passive NFFE, the Reporting Czech Financial Institution must obtain a 

self-certification (which may be on an IRS Form W-8 or W-9, ot on a 

similar agreed form) from the Account Holder to establish its status, 

unless it bas information in its possession or that is publicly available, 

based on which it can reasonably determine that the Account Holder is 

an Active NFFE. 

c) For purposes of determining whether a Controlling Person of a 

Passive NFFE is a U.S. citizen or resident for tax purposes, a 

Reporting Czech Financial Institution may rely on: 

(1) Information collected and maintained pursuant to 

AMI.IKYC Procedures in the case of a Preexisting Entity 

Account held by one or more NFFEs with an account balance 

or value that does not exceed $ l ,000,000; or 

(2) A self-certification (which may be on an IRS Form W-8 

or W-9, or on a similar agreed form) from the Account Holder 

or such Controlling Person in the case of a Preexisting Entity 

Account held by one or more NFFEs with an account balance 

30 
or value that exceeds $1,000,000. 

d) Ifany Controlling Person ofa Passive NFFE is a U.S. citizen or 

resident, the account shall be treated as a U.S. Reportable Accowit 

E. Timing of Review and Additional Procedures Applicable to Preexisting 

Entity Accounts. 

1. Review of Preexisting Entity Accounts with an account balance or 

value that exceeds $250,000 as of June 30, 2014 must be completed by June 

30, 2016. 

2. Review of Preexisting Entity Accounts with an account balance or 

value that does not exceed $250,000 as of Jwie 30, 2014, but exceeds 

$1,000,000 as of December 31 of 2015 or any subsequent year, must be 

completed within six months after the last day of the calendar year in which 

the account balance or value exceeds $1,000,000. 

3. If there is a change of circumstances with respect to a Preexisting 

Entity Account that causes the Reporting Czech Financial Institution to know, 

or have reason to know, that the self-certification or other docwnentation 

associated with an account is incorrect or unreliable, the Reporting Czech 

Financial Institution must redetermine the status ofthe account in accordance 

with the procedures set forth in paragraph D ofthis section. 

V. New Entity Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Financial Accounts held by Entities and opened on or after July I, 2014 

("New Entity Accounts"). 

A. Entity Accounts Not Required to Be Reyiewed, ldentifi~d or Reoorted. 

Unless the Reporting Czech Financial Institution elects otherwise, either with respect 

to aUNew Entity Accounts or, separately, with respect to any clearly identified group 

of such accounts, where the implementing rules in the Czech Republic provide for 

· 	such election, a credit card account or a revolving credit facility treated as a New 

Entity Account is not required to be reviewe~ identified. or reported. provided that 

the Reporting Czech Financial Institution maintaining such account implements 

policies and procedures to prevent an account balance owed to the Account Holder 

that exceeds $5.0,000. 

B. Other New Entity Accounts. With respect to New Entity Accounts not 

descnl>ed in paragraph A of this section, the Reporting Czech Financial Institution 

must detennine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a 

Czech Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a 

participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those 

terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or 

Passive NFFE. 

1. Subject to subparagraph B(2) of this section, a Reporting Czech 

Financial Institution may determine that the Account Holder is an Active 

31 

NFFE, a Czech Financial Institution, or other Partner Jurisdiction Financial 

Institution ifthe Reporting Czech Financial Institution reasonably determines 

that the Account Holder has such status on the basis of the Account Holder's 

Global Intermediary Identification Number or other information that is 

publicly available or in the possession of the Reporting Czech Financial 

Institution, as applicable. 

i. If the Account Holder is a Czech Financial Institution or other Partner 

Jurisdiction Financial Institution treated by the 1RS as a Nonparticipating 

Financial Institution, then the account is not a U.S. Reportable Account, but 

payments to the Account Holder must be reported as contemplated in 

subparagraph I (b) ofArticle 4 ofthe Agreement. 

3. In all other cases. a Reporting Czech Financial Institution must obtain 

a self-certification from the Account Holder to establish the Accowit Holder's 

status.. Based on the self-certification, the following rules. apply: 

a) Ifthe Account Holder is a Specified U.S. Person, the Reporting 

Czech Financial Institution must treat the account as a U.S. Reportable 

Account. 

b) Ifthe Account Holder is a Passive NFFE, the Reporting Czech 

Financial Institution must identify the Controlling Persons as 

deterntlned under AMLIKYC Procedures, and must determine whether 

any such person is a U.S. citizen or resident on the basis of a selfcertification from the AocoWlt Holder or such person. If any such 

person is a U.S. citizen or resident, the Reporting Czech Financial 

Institution must treat the account as a U.S. Reportable Account. 

c) If the Accowit Holder is: (i) a U.S. Person that is not a 

Specified U.S. Person; (ii) subject to subparagraph B(3)(d) of this 

section. a Czech Financial Institution or other Partner Jurisdiction 

Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, 

or an exempt beneficial owner, as those terms are defined in relevant 

U.S. Treasury Regulations; (iv) an Active NFFE; or (v) a Passive 

NFFE none of the Controlling Persons of which is a U .$. citizen or 

resident, then the account is not a U.S. Reportable Acco\Dlt, and no 

reporting is required with respect to the account. 

d) If the Accowit Holder is a Nonparticipating Financial 

Institution (including a Czech Financial Institution or other Partner 

Jurisdiction Financial Institution treated by the IRS as a 

Nonparticipating Financial Institution), then the account is not a U.S. 

Reportable Account. but payments to the Account Holder must be 

reported as contemplated in subparagraph 1 (b) of Article 4 of the 

Agreement. 

VI. Special Rules and Defmitions. The following additional rules and definitions apply 

in implementing the due diligence procedures described above: 

32 
A. Reliance on Self-Certffications and Documentagy Evidence. A Reporting 

Czech Financial Institution may not rely on a self-certification or documentary 

evidence if the Reporting Czech Financial Institution knows or has reason to know 

that the self-certification or documentary evidence is incorrect or unreliable. 

B. Def°mitions. The following definitions apply for pUipOses ofthis Annex I. 

1. 	 AMLIKYC Procedurg. "AMUK.YC Procedures" means the customer 

due diligence procedures of a Reporting Czech Financial Institution 

pursuant to the anti-money laundering or similar requirements of the 

Czech Republic to which such Reporting Czech Financial Institution is 

subject. 

2. 	 An ''NFFE" means any Non-U.S. Entity that is not an FFI as 

defined in relevant U.S. TreasUry Regulations or is an Entity described in 

subparagraph B(4}(j) of this section, and also includes any Non-U.S. 

Entity that is established in the Czech Republic or another Partner 

Jurisdiction and that is not a Financial Institution. 

3~ Passive NFFE, A "Passive NFFE" means any NFFE that is not (i) an 

Active NFFE, or (ii) a withholding foreign partnership or withholding 

foreign trust pursuant to relevant U.S. Treasury Regulations. 

4. 	 Active NFFE. An "'Active NFFE" means any NFFE that meets any ofthe 

following criteria: 

a) 	 Less than 50 percent ofthe NFFE's gross income for the preceding 

calendar year or other appropriate reporting period is passive 

income and less than 50 percent of the assets held by the NFFE 

during the preceding calendar year or other appropriate reporting 

period are assets that produce or are held for the production of 

passive income; 

b} 	The stock of . the NFFE is regularly traded on an established 

.securities market or the NFFE is a Related Entity of an Entity the 

stock of which is regularly traded on an established securities 

market; 

c) 	 The NFFE is organized in a U.S. Territory and all ofthe owners of 

the payee are bona fide residents ofthat U.S. Territory; 

d) 	The NFFE is a government (other than the U.S. government), a 

political subdivision ofsuch government (which, for the avoidance 

of doubt. includes a stat~. province, county, or municipality), or a 

public body performing a :function of such government or a 

political subdivision thereof, a government of a U.S. Territory, an 

international organization, a non-U.S. central bank of issue, or an 

Entity wholly owned by one or more ofthe foregoing; 

33 
e) 	 Substantially all ofthe activities o.fthe NFFE consist ofholding (in 

whole or in part) the outstanding stock of. or providing financing 

and services to, one or more subsidiaries that engage in trades or 

businesses other than the business of a Financial Institution, except 

that an entity shall not qualify for NFFE status if the entity 

:functions {or holds itself out) as an investment fund. such as a 

private equity fimd, ventme capital fund, leveraged buyout fun.d, or 

any investment vehicle whose purpose is to acquire or ftmd 

companies and then hold interests in·those companies as capital 

assets for investment purposes; 

f) 	 The NFFE is not yet operating a business and has no prior 

operating history, but is investing capital into assets with the intent 

to operate a business other than that of a Financial Institution. 

provided that the NFFE shall not qualify for this exception after the 

date that is 24 months after the date of the initial organization of 

theNFFE; ­

g) 	The NFFE was not a Financial Institution in the past five years, and 

is in the process ofliquidating its assets or is reorganizing with the 

intent to continue or recommence operations in a business other 

than that ofa Financial Institution; 

h) 	The NFFE primarily engages in :financing and hedging transactions 

with, or for, Related Entities that are not Financial Institutions, end 

does not provide financing or hedging services to any Entity that is 

not a Related Entity, provided that the group of any such Related 

Entities is primarily engaged in a business other than that of a 

Financial Institution; 

i) 	 The NFFE is an "excepted NFFE" as described in relevant U.S. 

Treasury Regulations; or 

j) 	 The NFFE meets all ofthe following requirements: 

i. 	It is established and operated in its jurisdiction of residence 

exclusively for religious, charitable, scientific, artistic, 

cultural, athletic, or educational purposes; or it is established 

and operated in its jurisdiction of residence and it is a 

professional organization, business league, chamber of 

commerce, labor organization, agricultural or horticultural 

organization, civic league or an organization operated 

exclusively for the promotion ofsocial welfare; 

ii. 	It is exempt from income tax in its jurisdiction of residence~ 

iii. 	It has no shareholders or members who have a proprietary or 

beneficial interest in its income or assets; 

iv. 	 The applicable laws of the NFFE's jurisdiction of residence 

or the NFFE's formation documents do not permit any 

income or assets ofthe NFFE to be distributed to, or applied 

34 
for the benefit of, a private person or non-charitable Entity 

other than pursuant to the conduct of the NFFE's charitable 

activities, or as payment of reasonable compensation for 

services rendered, or as payment representing the fair market 

value ofproperty which the NFFE has purchased; and 

v. 	 The applicable· laws of the NFFE's jurisdiction of residence 

or the NFFE's fonnation documents require that, upon the 

NFFE's liquidation or dissolution, all of its assets be 

distributed to a governmental entity or other non-profit 

organization. or escheat to the government of the NFFE's 

jurisdiction ofresidence or any political subdivision thereof. 

5. 	 Preexisting Account. A ''Preexisting Account" means a Financial 

Account maintained by a Reporting Financial Institution as of June 30, 

2014. 

C. Account Balance Aggregation and Currency Translation Rules. 

I. Aggregation of Individual Accounts. For purposes of determining 

the aggregate balance or value of Financial Accounts held by an individual, a 

Reporting Czech Financial Institution is required to aggregate all Financial 

Accounts maintained by the Reporting Czech Financial Institution, or by a 

Related Entity, but only to the extent that the Reporting Czech Financial 

Institution's computerized systems link the Financial Accowrts by reference to 

a data element such as client number or taxpayer identification number, and 

allow account balances or values to be aggregated. Each holder of a jointly 

held Financial Aecount shall be attributed the entire balance or value of the 

jointly held Financial Account for purposes of applying the aggregation 

requirements described in this paragraph 1. 

2. Aggmation of Entity Accounts. For purposes of determining the 

aggregate balance or value of Financial Accounts held by an Entity, a 

Reporting Czech Financial Institution is required to take into aocount all 

Financial Accounts tliat are maintained by the Reporting Czech Financial 

Institution, or by a Related Entity, but only to the extent that the Reporting 

Czech Financial Institution's computerized systems link the Financial 

Accounts by reference to a data element such as client number or taxpayer 

identification number, and allow account balances or values to be aggregated. 

3. Special Aggregation Rule APPiicable to Relation.ship Managers. 

For purposes of detennining the aggregate balance or value of Financial 

Accounts held by a person to determine whether a Financial AccoWlt is a High 

Value Account, a Reporting Czech Financial Institution is also required, in the 

case of any Financial Accounts that a relationship manager knows, or has 

reason to know, are directly or indirectly owned, controlled, or established 

(other than in a fiduciary capacity) by the same person, to aggregate all such 

accounts. 

4. Curreng Translation Rule. For purposes of detennining the balance 

or value ofFinancial Accounts denominated in a currency other than the U.S. 

35 
dollar, a Reporting Czech Financial Institution must convert the U.S. dollar 

threshold amounts described in this Annex I into such currency using a 

published spot rate qetermined as of the last day of the calendar year 

preceding the year in which the Reporting Czech Financial Institution is 

determining the balance or value. 

D. Docmnentarv Evidence. For purposes of this Annex I, acceptable 

documentary evidence includes any ofthe following: 

1. A certificate of residence issued by an authorized government body 

(for example, a government or agency thereof, or a municipality) of the 

jurisdiction in which the payee claims to be a resident 

2. With respect to an individual, any valid identification issued by an 

authoriud government body (for example, a government or agency thereof, or 

a municipality), that includes the individual's name and is typically used for 

identification purposes. _:, 

3. With respect to an Entity, any official documentation issued by an 

authorized government body (for example, a government or agency thereof, or 

a municipality) that includes the name ofthe Entity and either the address of 

its principal office in the jurisdiction (or U.S. Territory) in which it claims to 

be a resident or the jurisdiction (or U.S. Territory) in which the Entity was 

incorporated or organized. 

4. With respect to a Financial Account maintained in a jurisdiction with 

anti-money laundering rules that have been approved by the IRS in connection 

with a QI agreement (as described in relevant U.S. Treasury Regulations). any 

of the documents, other than a Form W-8 or W-9, referenced in the 

jurisdiction's attachment to the QI agreement for identifying individuals or 

Entities. 

S. Any financial statement, third-party credit report, bankruptcy filing, or 

U.S. Securities and Exchange Commission report. 

E. Alternative Procedures for Financial Accounts Held by Individual 

Beneficiaries of a Cash Value Insurance Contract. A Reporting Czech Financial 

Institution may presume that an individual beneficiary (other than the owner) of a 

Cash Value Insurance Contract receiving a death benefit is not a Specified U.S. 

Person and may ~t such Financial Acco~ as other than a U.S. Reportable Account 

unless. the Reporting Czech Financial Institution has actual knowledge, or reason to 

know, that the beneficiary is a Specified U.S. Person. A Reporting Czech Financial 

Institution has reason to know that a beneficiary of a Cash Value Insurance Contract 

is a Specified U.S. Person if the information collected by the Reporting Czech 

Financial Institution and associated with the beneficiary contains U.S. indicia as 

descnDed in subparagraph (B)(l) ofsection II of this Annex I. Ifa Reporting C7.eeh 

Financial Institution has actual knowledge, or reason to know, that the beneficiary is a 

Specified U.S. Person, the Reporting Czech Financial Institution must follow the 

procedures in subparagraph B(3) ofsection II ofthis Annex I. 

36 
F. Reliance on Third Parties. Regardless ofwhether an election is made under 

paragraph C of section I of this Annex I, the Czech Republic may permit Reporting 

Czech Financial Institutions to rely on due diligence procedures performed by third 

parties, to the extent provided in relevant U.S. Treasury Regulations. 

37 

AnnsxII 

The following Entities shall be treated as exempt beneficial owners or deemed-compliant FFls, 

as the case may be, and the following accounts are excluded from the definition of Financial 

Accounts. 

This Annex II may be modified by a mutual written decision or an Arrangement entered into 

between the Competent Authorities ofthe Czech Republic and the United States: (1) to include 

additional Entities and accounts that present a low risk of being used by U.S. Persons to evade 

U.S. tax and that have similar characteristics to the Entities and accounts described in this Annex 

II as ofthe date ofsignature ofthe Agreement; or (2) to remove Entities and accounts that, due to 

changes in circumstances, no longer present a low risk of being used by U.S. Persons to evade 

U.S. tax. Any such addition or removal shall be effective on the date of signature ofthe mutual 

decision or Arrangement, unless otherwise provided therein. 

I. 	 Exempt Benef1£ial Qwners other than Funds. The following Entities shall be treated as 

Non-Reporting Czech Financial Institutions and as exempt beneficial owners for purposes of 

sections 1471 and 1472 of the U.S. Internal Revenue Code, other than with respect to a 

payment that is derived from an obligation held in connection with a commercial financial 

activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or 

Depository Institution. 

A. 	Governmental Entity. The government ofthe Czech Republic, any political subdivision 

of the Czech Republic (which, for the avoidance of doubt, includes a state, province, 

county, or municipality), or any wholly owned agency or instrumentality of the Czech 

Republic or any one or more of the foregoing (each, a "Czech Govemm~taJ Entity"). 

This category is comprised of the integral parts, controlled entities, and political 

subdivisions ofthe Czech Republic. 

1. 	 An integral part ofthe Czech Republic means any person, organization, agency, bureau, 

fund, instrumentality, or other body, however designated, that constitutes a governing 

authority of the Czech Republic. The net earnings of the governing authority must be 

credited to its own account or to other accounts ofthe Czech Republic, with no portion 

inuring to the benefit of any private person. An integral part does not include any 

individual who is a sovereign, official, or ~ministrator acting in a private or personal 

capacity. 

2. 	 A controlled entity means an Entity that is separate in form from the Czech Republic or 

that otherwise constitutes a separate juridical entity, provided that: 

a) 	The Entity is wholly owned and controlled by one or more Czech Governmental 

Entities directly or through one or more controlled entities; 

38 
b) 	 The Entity's net earnings are credited to its own account or to the accounts ofone 

or more Czech Governmental Entities, with no portion ofits income inuring to the 

benefit ofany private person; and 

c) 	 The Entity's assets vest in one or more Czech Governmental Entities upon 

dissolution. 

3. 	Income does not inure to the benefit. of private persons if such persons are the intended 

beneficiaries of a governmental program, and the program activities are performed for 

the general public with respect to the common welfare or relate to the administration of 

some phase of government. Notwithstanding the foregoing, however, income is 

considered to inure.to the benefit ofprivate persons ifthe income is derived from the use 

of a goverrun~i.al entity to conduct a commercial business, such as a commercial 

banking business, that provides financial services to private persons. 

B. 	 International Organization. Any international organization or wholly owned agency or 

instrumentality thereof. This category includes any intergovernmental organization 

(including a supranational organix.ation) (J) that is comprised primarily of non-U.S. 

governments; (2) that has in effect a headquarters agreement with the Czech Republic; 

and (3) the income ofwhich does not inure to the benefit ofprivate persons. 

C. Central 	Bank. An institution that is by law or government sanction the principal 

authority, other than the government of the Czech Republic itself, issuing instruments 

intended to circulate as currency. Such an institution may include an instrumentality that 

is separate from the government of the Czech Republic, whether or not owned in whole 

or in part by the Czech Republic. 

Il. 	 Funds that Qualify as Exempt Beneficial Owners. The following Entities shaJl be treated 

as Non-Reporting Czech Financial Institutions and as exempt beneficial owners for purposes 

ofsections 1471and1472 ofthe U.S. Internal Revenue Code. 

A. 	Treaty-Qualified Retirement Fund. A fund established in the Czech Republic, 

provided that. the fimd is entitled to benefits under the Convention that it derives from 

sources within the United States (or would be entitled to such benefits if it .derived any 

such income) as a resident of the Czech Republic that satisfies any applicable limitation 

on benefits requirement, and is operated principally to administer or provide pension or 

retirement benefits. 

B. 	Broad Particioation Retirement Fund. A fund established in the Czech Republic to 

provide retirement, disability, or death benefits, or any combination thereof, to 

beneficiaries that are current or former employees (or persons designated by such 

employees) of one or more employers in consideration for services rendered, provided 

that the fund: 

1. 	 Does not have a single beneficiary with a right to more than five percent ofthe fund's 

assets; 

39 
2. 	 Is subject to government regulation and provides annual information reporting about its 

beneficiaries to the relevant tax authorities in the Czech Republic; and 

3. 	 Satisfies at least one ofthe following requirements: 

a) 	The fund is generally exempt from tax in the Czech Republic on investment 

income under the laws ofthe Czech Republic due to its status as a retirement or 

pension plan; 

b) 	The fund receives at least 50 percent ofits total contributions ( oth~ than transfers 

of assets from other plans described in paragraphs A throμgh D ofthis section or 

from retirement and pension accounts described in subparagraph A(l) of section 

V ofthis Annex in from the sponsoring employers; 

c) 	 Distributions or withdrawals from the fund are allowed only upon the occurrence 

of specified events related to retirement, disability, or death (except rollover 

distributions to other retirement funds described in paragraphs A through D ofthis 

section or retirement and pension accounts described in subparagraph A(l) of 

section V of this Annex JI), or penalties apply to distributions or withdrawals 

made before such specified ·events; or 

d) 	Contributions (other than certain pennitted make-up contributions) by employees 

to the fund are limited by reference to earned income ofthe employee or may not 

exceed $50~000 annually, applying the rules set forth in Annex I for account 

aggregation and currency translation. 

C. 	Narrow Participation Retirement Fund. A fund established in the Czech Republic to 

provide retirement, disability. or death benefits to beneficiaries that are current or former 

employees (or persons designated by s.uch employees) of one or more employers in 

consideration for services rendered, provided that: 

1. 	 The fund has fewer than 50 participants; 

2. 	 The fund is sponsored by one or more employers that are not Investment Entities or 

Passive NFFEs; 

3. 	 The employee and employer contributions to the fund (other than transfers ofassets from 

treaty-qualified retirement funds described in paragraph A of this section or retirement 

and pension accounts described in subparagraph A(l) ofsection V ofthis Annex in are 

limited by reference to earned income and compensation ofthe employee, respectively; 

4. 	 Participants that are not residents ofthe Czech Republic are not entitled to more than 20 

percent ofthe fund's assets; and 

40 
S. 	 The fund is subject to government regulation and provides annual information reporting 

about its beneficiaries to the relevant tax authorities in the Czech Republic. 

O. 	 Pensjon Fund of an Exempt Beneficial Owner. A fund established in the Czech 

Republic by an exempt beneficial -owner to provide retirement, disability, or death 

benefits to beneficiaries or participants that are current or former employees of the 

exempt beneficial owner (or persons designated by such employees), or that are not 

cunent or fonner employees, ifthe benefits provided to such beneficiaries or participants 

are in consideration ofpersonal services performed for the exempt beneficial owner. 

E. 	 lnvestJnent Entity Wholly QWned by Exempt Beneftejal Owners. An Entity that is a 

Czech Financial Institution solely because it is an Investment Entity, provided that each 

direct holder cf an Equity Interest in the Entity is an exempt beneficial owner, a.rid each 

direct holder of a debt interest in such Entity is either a Depository Institution (with 

respect t.o a loan made to such Entity) or an exempt beneficial owner. 

III. 	 Small or Limited Scope Financial Institutions that Qualify as Deemed-Compliant FFb.. 

The following Financial Institutions are Non-Reporting Czech Financial Institutions that 

shall be treated as deemed-compliant FFls for purposes of section 14 71 ofthe U.S. Internal 

Revenue Code. 

A. 	Financial Institution with a Local Oient Base. A Financial Institution satisfying the 

following requirements: 

1. 	 The Financial Institution must be licensed and regulated as a financial institution under 

the laws ofthe Czech Republic; 

2. 	 The Financial Institution must have no fixed place of business outside of the Czech 

Republic. For this purpose, a fixed place of business does not include a location that is 

not advertised to the public and from which the Financial Institution performs solely 

administrative support functions; 

3. 	 The Financial Institution must not solicit customers or Account Holders outSide the 

Czech Republic. For this purpose, a Financial Institution shall not be considered to have 

solicited customers or Account Holders outside the Czech Republic merely because the 

Financial Institution (a) operates a website, provided that the website does not 

specifically indicate that the Financial Institution provides Financial Accounts or 

services to nonresidents, and does not otherwise target or solicit U.S. cust.omers or 

Account Holders, or (b) advertises in print media or on a radio or television station that 

is distributed or aired primarily within the Cz.ech Republic but is also incidentally 

distributed or aired in other countries, provided that the advertisement does not 

specifically indicate that the Financial Institution provides Financial Accounts or 

services t.o nonresidents, and does not otherwise t.arget or solicit U.S. customers or 

Account Holders; 

41 

4. 	 The Financial Institution must be required under the laws of the Czech Republic to 

identify resident Account Holders for purposes of either infonnation reporting or 

withholding oftax with respect to Financial Accounts held by residents. or for purposes 

ofsatisfying the Czech Republic's AML due diligence requirements; 

5. 	 At least 98 percent of the Financial Accounts by value maintained by the Financial 

Institution must be held by residents (including residents that are Entities) of the Czech 

Republic or a Member State of the European Union. This test is an annual test. The 

Czech Republic may specify, in implementing this requirement,. a fixed date ofthe year 

for purposes of testing whether this requirement is met, as long as that date is used 

consistently from year to year, and may also provide a special rule for entities having no 

prior history (i.e., start-up entities). This also applies for purposes of determining the 

balance sheet date for the local bank and financial institutions with only low-value 

accounts described below. 

6. 	 Beginning on or before July 1, 2014, the Financial Institution must have policies and 

procedures, consistent with those set forth in Annex I, to prevent the Financial Institution 

from providing a Financial Account to any Nonparticipating Financial Institution and to 

monitor whether the Financial Institution opens or maintains a Financial Account for any 

Specified U.S. Person who is not a resident of the Czech Republic (including a U.S. 

Person that was a resident of the Czech Republic when the Financial Account was 

opened but subsequently ceases to be a resident of the Czech Republic) or any Passive 

NFFE with Controlling Persons who are U.S. residents or U.S. citizens who arc not 

residents ofthe Czech Republic; 

7. 	 Such policies and procedures must provide that if any Financial Account held by a 

Specified U.S. Person who is not a resident ofthe Czech Republic or by a Passive NFFE 

with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of 

the Czech Republic is identified, the Financial Institution must report such Financial 

Account as would be· required if the Financial Institution were a Reporting Czech 

Financial Institution (including by following the applicable registration requirements on 

the IRS FA TCA registration website) or close such Financial Account; 

8. 	 With respect to a Preexisting Account held by an individual who is not a resident of the 

Czech Republic or by an Entity, the Financial Institution must review those Preexisting 

Accounts in accordance with the procedures set forth in Annex I applicable to 

Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held 

by a Nonparticipating Financial Institution, and must report such Firiancial Account as 

would be required if the Financial Institution were a Reporting Czech Financial 

Institution {including by following the applicable registration requirements on the IRS 

FATCA registration website) or close such Financial Account; 

9. 	 Each Related Entity of the Financial Institution that is a Financial Institution must be 

incorporated or organized in the Czech Republic and, with the exception of any Related 

42 
Entity that is a retirement fund described in paragraphs A through D ofsection II ofthis 

Annex II, satisfy the requirements set forth in this paragraph A;. and 

10. The Financial Jnstitution mwt not have policies or practices that discriminate against 

opening or maintaining Financial Accounts for individuals who are Specified U.S. 

Persons and residents ofthe Cuch Republic. 

B. Local Bank. A Financial Jnstitution satisfying the fo11owing requirements: 

1. 	 The Financial Institution operates solely as (and is licensed and regulated under the laws 

of the Czech Republic as) (a) a bank or (b) a credit union or similar cooperative credit 

organization that is operated without profit; 

2. 	 The Financial Institution's business consists primarily of receiving deposits from and 

making loans to, with respect to a bank, unrelat.ed retail customers and, with respect to a 

credit union or similar c.ooperative credit organimtion, members, provided that no 

member has a greater than five percent interest in such credit union or cooperative credit 

organization; 

3. 	 The Financial Institution satisfies the requirements set forth in subparagraphs A(2) and 

A(3) ofthis section, provided that, in addition to the limitations on the website described 

in subparagraph A(3) of this section, the website does not permit the opening of a 

Financial Account; 

4. 	 The Financial Institution does not have more than $175 million in assets on its balance 

$beet, and the Financial Institution and any Related Entities, taken together, do not have 

more than $500 million in total ~ts on their c.onsolidated or combined balance sheets; 

and 

5. 	 Any Related Entity must be Incorporated or organized in the Czech Rep~blic, and .any 

Related Entity that is a Financial Institution, with the exception of any Related Entity 

that is a retirement fund described in paragraphs A through D of section lI of this 

Annex II or a Financial Institution with only low-value accounts described in paragraph 

C ofthiS section, must satisfy the requirements set forth in this paragraph B. 

C. 	Financial Institution with Onb' LowwValue Accounts. A Czech Financial Institution 

satisfying the following requirements: 

1. 	 The Financial Institution is not an Investment Entity; 

2. 	 No Financial Account maintained by the Financial Institution or any Related Entity has 

a balance or value in excess of $50,000. applying the rules set forth in Annex I for 

account aggregation and currency translation; and 

43 
3. 	The Financial Institution does not have more than $50 million in assets on its balance 

sheet, and the Financial lnstitution and any Related Entities, taken together, do not have 

more than $50 million in total assets on their consolidated or combined balance sheets. 

D. Qualified Credit Card Issuer. A Czech Financial Institution satisfying the following 

requirements: 

I. 	The Financial Institution is a Financial Institution solely because it is an issuer of credit 

cards that accepts deposits only when a customer makes a payment in excess of a 

balance due with respect to the card and the overpayment is not immediately returned to 

the customer; and 

2. 	 Beginning on or before July 1, 2014, the Financial Institution implements policies and 

procedures to either prevent a customer- deposit in excess of $50,000, or to ensure that 

any customer deposit in excess of $50,000, in each case applying the rules set forth in 

Annex [for account aggregation and currency translation, is refunded to the customer 

within 60 days. For this purpose, a customer deposit does not refer to credit balances to 

the extent of disputed charges but does include credit balances resulting from 

merchandise returns. 

IV. 	 Investment Entities that Qualify as Deemed-Compliant FFls and Other Special Rules. 

The Financial Institutions described in paragraphs A through E of this section are NonReporting C:zech Financial Institutions that shall be treated as deemed-compliant FFls for 

purposes ofsection 1471 ofthe U.S. Internal Revenue Code. In addition, paragraph F ofthis 

section provides special rules applicable to an Investment Entity. 

A. 	Trustee-Documented Trust. A trust established under the laws of the Czech Republic 

to the extent that the trustee of the trust is a Reporting U.S. Financial Institution, 

Reporting Model 1 FFI, or Participating FFI and reports all information required to be 

reported pursuant to the Agreement with respect to all U.S. Reportable Accounts of the 

trust. 

B. Soop50red Investment 	Entity and Controlled Foreign Corooration. A Financial 

Institution described in subparagraph B(l) or B(2) of this section having a sponsoring 

entity that complies with the requirements ofsubparagraph B{3) ofthis section. 

1. 	 A Financial Institution is a sponsored investment entity if (a) it is an Investment Entity 

established in the Czech Republic that is not a qualified intermediary, withholding 

foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury 

Regulations; and (b) an Entity has agreed with the Financial Institution to act as a 

sponsoring entity for the Financial Institution. 

2. 	 A Financial Institution is a sponsored controlled foreign corporation if(a) the Financial 

Institution is a controlled foreign corporation organized under the laws of the Cz.ech 

Republic that is not a qualified intermediary, withholding foreign partnership, or 

withholding foreign trust pursuant to relevant U.S. Treasury Regulations; (b) the 

44 

Financial Institution is whol1y owned, directly or indirectly, by a Reporting U.S. 

Financial Institution that agrees to act, or requires an affiliate ofthe Financial Institution 

to act, as a sponsoring entity for the Financial Institution; and (c) the Financial 

Institution shares a common electronic account system with the sponsoring entity that 

enables the sponsoring entity to identify all Account Holders and J:>ayees ofthe Financial 

Institution and to access all account and customer information maintained by the 

Financial Institution including, but not limited to, customer identification information, 

customer documentation, account balance, and all payments made to the Account Holder 

or payee. A "controlled foreign corporation" means any foreign corporation ifmore than 

SO percent ofthe tot.al combined voting power of all classes ofstock ofsuch corporation 

entitled to vote, or the total value of the stock of such corporation, is owned. or is 

considered as owned, by "United States shareholders" on any day during the taxable year 

ofsuch foreign corporation. The term a "United States shareholder" mean~ with re5p"'A 

to any foreign corporation, a United States person who owns, or is considered as owning, 

10 percent or more ofthe total combined voting power of all classes ofstock entitled to 

vote ofsuch foreign corporation. 

3. 	 111e sponsoring entity complies with the following requirements: 

a) 	 The sponsoring entity is authorized to act on behalf of the Financial Institution 

(such as a fund manager, trustee, corporate director, or managing partner) to 

fulfill applicable registration requirements on the IRS FATCA registration 

website; 

b) 	The sponsoring entity has registered as a sponsoring entity with the IRS on the 

IRS FATCA registration website~ 

c) 	 If the sponsoring entity identifies any U.S. Reportable Accounts with respect to 

the Financial Institution, the sponsoring entity registers the Financial Institution 

pursuant to applicable registration requirements on the IRS FATCA registration 

website on or before the later of December 31, 2015 and the date that is 90 days 

after such a U.S. Reportable Account is first identified; 

d) 	The sponsoring entity agrees to perform, on behalf ofthe Financial Institution, all 

due diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting Czech 

Financial Institution. A sponsoring entity that sponsors both a Czech Financial 

Institution and an FFI that is not located in a Partner Jurisdiction would perform, 

with respect to the Czech Financial Institution, all the due diligence, withholding, 

reporting, and other requirements that the Czech Financial Institution would have 

been required to perform if it were a Reporting Czech Financial Institution and, 

with respect to the other FFI, all the due diligence, withholding, reporting, and 

other requirements that the FFI would have been required to perfonn if it were a 

participating FFI. 

45 
e) 	 The sponsoring entity identifies the Financial Institution and includes the 

identifying number of the Financial Institution (obtained by following applicable 

registration requirements on the IRS FATCA registration website) in all reporting 

completed on the Financial Institution's behalf; and 

t) 	 The sponsoring entity has not had its status as a sponsor revoked. 

C. 	Soonsored. Closely Held Investment Fund. A Czech Financial Institution satisfying 

the following requirements: 

1. 	 The Financial Institution is a Financial Institution solely because it is an Investment 

Entity and is not a qualified intermediary, withholding foreign partnership, or 

withholding foreign trust pursuant to relevant U.S. Treasury Regulations; 

2. 	 The sponsoring entity is a Reporting U.S. FinanciaJ Institution, Reporting Model 1 FFI, 

or Participating FFI. is authorized to act on beha]f ofthe Financial Institution (such as a 

professional manager, trustee, or managing partner). and agrees to perform, on behalfof 

the Financial Institution, all dμe diligence, withholding, reporting, and other. 

requirements that the Financial Institution would have been required to perform if it 

were a Reporting Czech Financial Institution; 

3. 	 The Financial Institution does not hold itself out as an investment fund for unrelated 

parties; 

4. 	 Twenty or fewer individuals own all of the debt interests and Equity Interests in the 

Financial Institution {disregarding debt interests owned by Participating FFls and 

deemed-compliant FFis and .Equity Interests owned by an Entity ifthat Entity owns 100 

percent of the Equity Interests in the Financial Institution and is itself a sponsored 

Financial Institution described in this paragraph C); and 

5. 	 The sponsoring entity complies with the following requirements: 

a) 	The sponsoring entity has registered as a sponsoring entity with the IRS on the 

IRS FATCA registration website; 

b) 	The sponsoring entity agrees to perform, on behalfofthe Financial Institution, all 

due diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting Czech 

Financial Institution and retains documentation collected with respect to the 

Financial Institution for a period ofsix. years; 

c) 	The sponsoring entity identifies the Financial Institution in all reporting 

completed on the Financial Institution's behalf; and 

d) 	The sponsoring entity has not had its status as a sponsor revoked. 

46 
D. 	Investment Advisors and Investmept Manaqrs. An Investment Entity established in 

the Czech Republic that is a Financial Institution solely because it (1) renders invesbnent 

advice to, and acts on behalf of, or (2) manages portfolios for, and acts on behalf of, a 

customer for the purposes ofinvesting, managing, or administering funds deposited in the 

name ofthe customer with a Financial Institution other than a Nonparticipating Financial 

Institution. 

E. 	 Investment Fund. An Investment Entity established in the Czech Republic that is 

regulated as an investment fund, provided that all of the interests in the investment fund 

(including debt interests in excess of$50,000) are held by or through one or more exempt 

beneficial owners, Active NFFEs described in subparagraph B( 4) ofsection VI ofAnnex 

I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not 

Nonparticipating Financial Institutions. 

F. 	 Special Rules. The following rules apply to an Investment Entity: 

L 	 With respect to interests in an Investment Entity that is an investment fund described in 

paragraph E ·of this section, the reporting obligations of any Investment Entity (other 

than a Financial Institution through which interests in the collective investment fund are 

held) shall be deemed fulfilled. 

2. 	 With respect to interests in: 

a) 	An Investment Entity established in a Partner Jurisdiction that is regulated as an 

investment fund, all ofthe interests in which (including debt interests in excess of 

$50,000) are held by or through one or more exempt beneficial owners, Active 

'Nf'FEs described in subparagraph 8(4) of section VI of Annex. I. U.S. Persons 

that are not Specified U.S~ Persons, or Financial Institutions that are not 

Nonparticipating Financial InstitutionS; or 

b) 	An Investment Entity that is a qualified investment fund under relevant U.S. 

Treasury Regulations; 

the reporting obligations ofany Investment Entity that is a Czech Financial Institution 

{other than a Financial Institution through which interests in the investment fund are 

held) shall be deemed fulfilled. 

3. 	Wiih respect to interests in an Investment Entity established in the Czech Republic that 

is not described in paragraph E or subparagraph F(2) of this section, consistent with 

paragraph 3 of Article S of the Agreement, the reporting obligations of all other 

Investment Entities with respect to such interests shall be deemed fulfilled if the 

infonnation required to be reported by the first-mentioned Investment Entity pursuant to 

the Agreement with respect to such interests is reported by such Investment Entity or 

another person. 

47 
4. 	 An Investment Entity established in the Czech Republic that is regulated as an 

investment fund shall not fail to qualify under paragraph E or subparagraph F(2) of this 

section, or otherwise as a deemed-compliant FFI, solely because the investment fund has 

issued physical shares in bearer form, provided that: 

a) 	 The investment fund has not issued, and does not issue, any physical shares in 

bearer form after December 31, 2012; 

b) 	 The investment fund retires all such shares upon surrender; 

c) 	 The investment fund (or a Reporting Czech Financial Institution) performs the 

due diligence procedures set forth in Annex I and reports any information 

required to be reported with respect to any such shares when such shares are 

presented for redemption or other payment; and 

d) 	 The investment fund has in place policies and procedures to ensure that such 

shares are redeemed or immobilized as soon as possible, and in any event prior to 

January 1, 2017. 

V. 	 Accounts Excluded from Financial Accounts. The following accounts are excluded from 

the definition of Financial Accounts and therefore shall not be treated as U.S. Reportable 

Accounts. 

A. 	 Certain Savings Accounts. 

1. 	 a) A Retirement Savings Account maintained in the Czech Republic that satisfies the 

requirements under the laws of the Czech Republic on Retirement Savings, 

b) 	A Supplementary Pension Savings Account maintained in the Czech Republic that 

satisfies the requirements under the laws of the Czech Republic on Supplementary 

Pension Savings and the following conditions: 

(i) 	total paid contributions in a calendar year are limited to €50,000 or less, and 

(ii) 	the account holder/ participant is domiciled in the Czech Republic or is 

domiciled in a Member State of the European Union; or 

c) A Supplementary Pension Insurance Account maintained in the Czech Republic that 

satisfies the requirements under the laws of the Czech Republic on State-Contributory 

Supplementary Pension Insurance. 

2. 	 Non-Retirement Savings Accounts. An account maintained in the Czech Republic 

(other than an insurance or Annuity Contract) that satisfies the following requirements 

under the laws of the Czech Republic. 

48 
a) 	 The account is subject to regulation as a savings vehicle for purposes other than 

for retirement; 

b) 	The account is tax-favored (i.e., contn'butions to the account that would otherwise 

be subject to tax under the laws ofthe Czech Republic are deductible or excluded 

from the gross income ofthe account holder or taxed at a reduced rate, or taxation 

ofinvestment income from the account is deferred or taxed at a reduced rate); · 

c) 	Withdrawals are conditioned on meeting specific criteria related to the purpose of 

the savings account (for example, the provision of educational or medical 

benefits), or penalties apply to withdrawals made before such criteria are met; and 

d) 	 Annual contributions are limited to $50,000 or less. applying the rules set forth in 

Annex I for ~unt aggregation and currency translation. 

B. Certain Insurance Contracts. 

1. 	 Term Life Insurance. A tenn life insurance contract maintained in the Czech Republic 

with a coverage period that will end before the insured individual attains age 90, 

provided that the contract satisfies the following requirements: 

a) 	 Periodic premiums, which do not decrease over time, are payable at least annually 

during the period the contract is in existence or until the insured attains age 90. 

whichever is shorter; 

b) 	The contract has no con~ value that any person can access (by withdrawal1 loan, or 

otherwise) without tenninating the contract; 

c) 	 The amount (other than a death benefit) payable upon cancellation or termination of 

the contract cannot exceed the aggregate premiums paid for the contract. less the sum 

of mortality, morbidity, and expense charges (whether or not actually imposed) for 

the period or periods of the contract's existence and any amounts paid prior to the 

cancellation or termination ofthe corttract; and 

d) 	The contract is not held by a transferee for value. 

2. 	 Pension Insurance. A Pension Jnsurance Contract maintained in the Czech Republic 

that satisfies requirements under the laws ofthe Czech Republic on Retirement Savings 

or Supplementary Pension Savings. 

3. Tax Favored Private Life Insurance that satisfies the requirements under the laws 

ofthe Czech Republic on Income Taxes and the foUowina conditions: 

a) 	 total paid premiums in a calendar year are limited to €50,000 or less, 

49 

b) 	 the taxpayer is domiciled in the Czech Republic or in a Member State of the 

European Union, and 

c) 	the benefits payments are subject to reaching the age of60. 

C. 	Account Held By an Estate. An account maintained in the Czech Republic that is held 

solely by an estate if the documentation for such account includes a copy of the 

deceased's will or death certificate. · 

D. 	Escrow Accounts. An account maintained in the Czech Republic established in 

connection with any ofthe following: 

I. 	 A court order or judgment. 

2. 	 A sale, exchange, or lease ofreal or personal property, provided that the account satisfies 

the fo1lowing requirements: 

a) 	 The account is funded solely with a down payment, earnest money, deposit in an 

amount appropriate to secure an obligation directly related to the transaction, or a 

similar payment, or is funded with a financial asset that is deposited in the 

account in connection with the sale~ exchange, or lease ofthe property; 

b) 	The account is established and used solely to secure the obligation of the 

purchaser to pay the purchase price for the property, the seller to pay any 

contingent liability, or the lessor or Jessee to pay for any damages relating to the 

leased property as agreed under the lease; 

c) 	 The assets of the account, including the income earned thereon, will be paid or 

otherwise distributed for the benefit of the purchaser, selJer, lessor. or lessee 

(including to satisfy such person's obligation) when the property is sold, 

exchanged, or surrendered, or the lease terminates; 

d) 	The account is not a margin or similar account established in connection with a 

sale or exchange ofa financial asset; and 

e) 	 The account is not associated with a credit card account. 

3. 	 An obligation of a Financial Institution servicing a loan secured by real property to set 

aside a portion ofa payment solely to facilitate the payment oftaxes or insurance related 

to the real property at a later time. 

4. 	 An obligation ofa Financial Institution solely to facilitate the payment oftaxes at a later 

time. 

E. 	 Partner Jurisdiction Acmung. An account maintained in the Czech Republic and 

excluded from the definition of Financial Account under an agreement between the 

so 

United States and another Partner Jurisdiction to facilitate the implementation ofFATCA, 

provided that such account is subject to the same requirements and oversight under the 

laws ofsuch other Partner Jurisdiction as ifsuch account were established in that Partner 

Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner 

Jurisdiction. 

VI. Definitions. The following additional definitions shall apply to the descriptions above: 

A. Reporting Model 1 m. The tenn Reporting Model I FFI means a Financial Institution 

with respect to which a non-U.S. government or agency thereof agrees to obtain and 

exchange infonnation pursuant to a Model 1 IGA, other than a Financial Institution 

treated as a Nonparticipating Financial Institution under the Model 1 IGA. For purposes 

of this definition, the tenn Model I IGA means an arrangement between the United 

States or the Treasury Department and a non-U.S. government or one or more agencies 

thereof to implement FATCA through reporting by Financial Institutions to su<:h nonU.S. government or agency thereof, followed by automatic exchange of such reported 

information with the IRS. 

B. Participating FFL The term Participating FFI means a Financial Institution that has 

agreed to comply with the requirements of an FFI Agreement, including a Financial 

Institution described in a Model 2 IGA that has agreed to comply with the requirements 

of an FFl Agreement. The tenn Participating FFI also includes a qualified intermediary 

branch of a Reporting U.S. Financial Institution, unless such branch is a Reporting Mode] 

l FFI. For purposes ofthis definition, the term FFI Agreement means an agreement that 

sets forth the requirements for a Financial Institution to be treated as complying with the 

requirements of section 1471(b) of the U.S. Internal Revenue Code. In addition. for 

purposes of this definition. the tenn Model 2 IGA means an arrangement between the 

United States or the Treasury Department and a non-U.S. government or one or more 

agencies thereof to facilitate the implementation of FATCA through reporting by. 

Financial Institutions directly to the IRS in accordance with the requirements of an FFI 

Agreement, supplemented by the exchange of information between such non-U.S. 

government or agency thereof and the IRS. 

51 

Dohoda men Spojen:fmi staty alllerickfmi a Ceskou republikou o zlepleni doddovanf 

daiiovjch pfedpis6 v mezinarodnfm m~ntku a s ohledem na pnivnf pfedpi.sy Spojeaych 

statu americkYch o inform.aefch a jejich oznamovani obecnl zname jako Foreign Account 

Tax Compliance Act 

Vzhledern k tomu, fe Spojene stat.y americke a Ceska republika (jednotliv! jako ,,smluvni strana" 

a spoleen~ jako ,,smluvnf strany") maji dlouhodoby a llzkY vztah v oblasti vz.Bjemne pomoci 

v d.aiiovjch zAlezitostech a pfeji si uzavfit dohodu o zlepSelll dodnovanf danovjcb pi'edpisu 

v mezinarodnfm mernku prostrednictvfm dal~fho rozvijenf tohoto vztahu, 

vzhledem k tomu, ze clanck 27 Smlouvy mezi Spojenymi staty americkymi a Ceskou republikou 

o zamezenf dvojfho zdanenf a zabr.hreni daliovemu liniku v oboru danf z pfljmu a .majetku, 

podepsane v Praze dne 16 . .zai'i 1993 (d8Je jen ,,Smlouva"), povoluje 'tjmenu informaci pro 

dai'i.ove iicely vretn.~ momosti automatick.e vym!ny infonnacf,. 

vzhledem k tomu, ze Spojene staty americk6 pfijaly ustanoveni obecn! zn8nui jako Foreign 

Account Tax: Compliance Act (dale jen ,,FATCA"), kterj finanenlm institucfm uldada relim 

oznarnovani tjkajicf se wtitjch itCbi, 

vzhledem k tomu, ie Ceska republika podporuje strategickf cfl FATCA zle~ovat dodriovanf 

daiiovjch pfedpisU. 

vzhledem k tom~ 7.e FA TCA nastolil fa.du otazek, mimo jine tu, 7.e eeske finan~n{ instituce 

nemusf b;9t schopny dodd.et nektere aspekty FATCA z CIOvodu pfekilek vypljvajfcfch zjejich 

vnitrostAtnich privnfch pledpiSl\ 

whledem ktomu. Ze Spojene staty arnericke shromdd'ujf infonnace tjkajfcf se uroitjch u~ 

dr7.enych rezidenty Ceske republiky vedenych arnericlcymi finan~nfmi institucemi a jsou 

odhodlany k vymene tkhto infonnaci s Ceskou republikou a k usilov8ni o rovnocennou iiroven 

vYinmy za pfedpoklad~ mjsou zavedeny naldite ochranne mecbanismy a inftastruktura pro 

efektivnr vYinmtu, 

vzhledem k tomu. se smluvnf strany zavaz.aly ke vzajemne dlouhodobe spolupraci za u~lem 

dosdeni spoleenych standardd oznamovani a naieZite pece (due diligence) pro financnf instituce .. 

vzhledem k tomu, f.e Spojene stAty americke uznavajf potlebu Jroordinovat povinnosti pfi 

omamov6ni nazaklade FATCA sjintmi povinnostmi daiioveho oznamovanf ve Spojenych 

SU\tech americkYch platnymi pro ~ske financnf instituce ta1<, aby nedochazelo k duplicitnfrnu 

oznamovan{, 

vzhledem k tomu, f.e mezivltidnf piistup k provadeni FATCA by i'dil pravnl pi'ekftky a snifil 

7ll1iZeni eesitych tinancnich instituci, 
vzhledem k tomu, u si srnJuvni strany preji uzavlft dohodu o zlepSenf doddov8nf danovjch 

pledpisu v mezinArodnim rnefftku a upravit provBdiSnf FATCA prostfednictvim vnitrostatnfho 

omamovani a oboustranne automaticke vymeny podle Smlouvy a za pfedpokladu zachovavanf 

poviilnosti mlrenlivosti a dalsich bezpe~nostnfch opati'eni podle Smlouvy veetn~ ustanovenr 

omezujfcich pouZiv8nf vymenovanych infonnacf poclle ~lanlru 27 Smlouvy, 

se smluvni strany dohodly takto: 

CJanekt 

Definice 

l. Pro ucely teto dohody a jejfoh pf.floh (dale jen ,,Dohoda") majf nfZ:e uvedene termfny tento 

vjznam: 

a) 	 Termlnem "Spojene staty" se rozumi Spojenc staty ame.rickC v~! jejich statU.. nikoli 

vSak americk.a teritoria. Oma~i "stat• Spojenych statu zahrnuje rovnez District of 

Columbia. 

b) 	 Termlnem ,,americkA teritoriau se rozumf AmerickA Samoa. Spoletenstvi Ostrovy 

Sevemf Mariany, Guam. Spol~enstvi Portoriko nebo Arnericke Panenske ostrovy. 

c) 	 Termfnem ,,IRS" se rozumi Ufad pro daliovou spnivu Spojenych st8tU {lntemaJ Revenue 

Service). 

d) 	Termfnem ,,partnerskA jurisdikce" SC rozumi jurisdikce, ktey8. ma platnou dohodu 

se Spojenymi staty o usnadn&tf provad~nf FA TCA. IRS zvefejni seznam v5ech 

partnerskjch jurisdikcf. 

e) 	Terminem ,,pfislusny organ" rozumf; 

(1) v pfipade Spojenych statU ministr financf nebo jeho z.astu~ a 

(2) v pi'ipade Ceske republiky ministr financr nebo jfm pov~reny zastupce. 

f) 	 Tennfnem ,,finaoenf instituce" se rozum{ schovatelskA instituce, depozitnf instituce, 

investicni entita nebo specifikovana pojist'0vna. 

g) 	Tenninem ,,achovatelska instituce" se rozumf jak.akoli entita, jejfZ podstatnou Mst 

podnikanf pi'edstawje ddeni financniho majetku na 1l~et jineho. Entita drZf tinanbtl 

majetck na u~et jinebo jako podst.atnou ~t sveho podnik8ni tehdy, jestlife hruby pnjem 

teto entity pficitatelny ddenf finanCniho majetku a poskytovanf souvisejfcfch financnfch 

sJuZeb se rovni nebo je vet!f nef 20 % hrubeho pfijmu dane entity za krat!f z techto 

obdobi: 

2 
{i) obdobi tfi let kon~ci 31. prosincem (nebo poslednfm dnern 6~iho obdobf, kterC nenf 

kalendai'nim rokem) pi'ed rokem, v nmizje proveden -vYpoCet, nebo 

(ii) obdobi existence entity. 

h) 	Tennfnem ,,depozitnfinstituce" se rozum( jakakoli entita, Idem pfijfma vk:Jady v ramci 

~ych bankovnfoh slldeb nebo podobneho podnikanf. 

i) 	 Tenninem ~nvestilnf entita" se rozumi jakakoli entita. kteni v ramci sveho podnik8nf 

(nebo kten\ je :fizena entitou, kteni v mmci sveho podnikanO provadi jednu nebo n6kolik 

z mm uvedenych ~innostf nebo operacf pro nebo v zastoupenf z8kaznfka: 

{l) 	 obchodovanf s nastroji penezniho trhu (Seley, smmkami, vkladovjmi eertifikaty, 

deriva.ty atd.), menami. m&tovjmi, urokovjmi a indexov9mi nastroji, 

s p[evodite.lnymi cennymi papiry nebo s komoditnimi future~ 

(2) 	 individualnf nebo kolektivnf sprava portfolia, nebo 

(3) 	 jine investovanf, administrace nebo spniva fondu nebo penemfoh prostiedkll v 

zastoupenijinych osob. 

Tento odstavec I pfsm. i) bude vykladan Zpusobem, kterj je v souladu s obdobnym 

m&lCm po!.Wtjm v definici "fmaneru instituce" v doporueenich Finan&ll ak.ooi pracovnf 

skupiny (Financial Action Task Force). 

j) 	 Tenninem ,,speciflkovam\ pojiit'ovna" se rozumi jak.6koli entita, kteni je poji~ovnou 

(nebo holdingovou spol=osti pojiffovny),_ jei otevfra finanenf u~t nebo je povinna 

provad&: platby tjkajicf se pojistne smlouvy s kapit!lovou hodnotou nebo smlouvy o 

poji~ duchodu. 

k) 	 Tennfnem n&ska finanmf imtitnce" se rozumf 

(i) jakikofi finan&if instituce, ktera je rezidentem v Ceske republice, krom! jakekoli 

pobOCky teto financnl instituce, je~ se nachazf mimo Ceskou republiku, a 

(ii) jakakoli poboCka fmanmf instituce, ktera nenf rezidentem v Ceske republice. pokud se 

tato poboeka nachm v CeskC republice. 

I) 	 Terminem "finan~ni instituce partnerske jurisdlkce " se rozumf 

(i) jakakoli financni instituce, · kteni je zfi7.ena v partnerske jurisdikci, krome jakekoli 

poboCky tet.o finan&ll instituce, jdse nacbazf mimo partnerskou jurisdikci, a 

(ii) jakikoJi poboCka finanbti instituce, kteni neni zffzena v partnerske jurisdikci, pokud 

se tato poboeka nachazf v partnerske jurisdikci. 

3 
m) Termfnem ,,oznamujici f"manmi instituce" se rozumf podle souvislosti oznamujfof restm 

financnf instituce nebo oznamujicf americkA financnf instituce. 

n) 	Tenninem ,,ozoamujfci leskB finani!nf instituce" se rozumf jaktikoli feski finan~ni 

instituce, ktera neni neomamujicf ~eskou financnf institucf. 

o} 	 Termfuem ,,oznamujici americkB finane!nl instituce" se rozumf 

(i) jakak:oli financnf instituce, je! je rezidentem ve Spojenych statcch, krome jakekoli 

pobOOky teto finanCnf instituce, ktera se nachazf mimo Spojen6 st.Sty, a 

(ti} jakakoli poboeka financni instituce, jdnenf rezidentem ve Spojentch statech, pokud 

se t.ato pobo<5ka nacMzf ve Spojenych statech. a to za podmfnky, u financni instituce 

nebo poboCka ma ve sve moci, pfij!ma nebo sprawje pnjem, o kterem je nutne si 

vym!novat informace podle clanku 2 odst. 2 pism. b) Dohody. 

p) 	Tennfnem ,,neoznamujici ~eska fiuali~nf instituce" se rozumf jakak:oli eeskci finan~nf 

instituce nebo jimi entita, jd je rezidentem v Ceske republice, kteni je v ph1oze II 

uvedena jako neomamujici ceska finanl!nf instituce nebo kteni jinak zfska status 

zahrani~f financnf instituce (dAle jen "FFI") povafovane za spltiujfof po:Zadavky nebo 

status osvobozentfuo .skuteen&o vlastnika podle piislu!nych naffzenf Ministerstva financf 

Spojenych st!td 6cinnych ke dni podpisu Dohody. 

q) 	 Termfnem ,,neu&stnid se fioancni imtituce" se rozumf ne6l!astnfcl se FFI, jak. je tento 

tennin definovan v pfislumych nafizenfch Ministerstva financf Spojen:9ch statU, ale 

nezahmuje eeskou financni instituci ani jinou finanenf ihstituci partnersk6 jurisdikce, 

pokud nejde o ~nI instituci, se kterou .se naklada jako s nellCastnfcf se :finanCnf 

institucf podle cl8nku s odst. 2 pfsm. b) Dohody nebo podle odpovfdajfeiho ustanovenI 

dohody mezi Spojenymi staty a partnerskou jurisdikcf. 

r) 	 Termfnem ,,finanlni ue!et" se rozumf uret vedeny finanoof institucf, ktecy zahmuje: 

(1) v pHpad~ entity, ktera je fin~ instituci vyhradne proto, u je investicnf 

entitou, jakoukoli majetkovou nebo dluhovou u~ v t6to fi~fnf instituci (mimo 

6~ pravideJne obchodovanych na zavedenem trhu s cenn:Ymi paplry); 

(2) v pH~ finanl!ni instituce, ktera nenf vymezena v odstavci I pfsm. r) bodu 1 tohoto 

~llhlku, jakoukoli majetkovou neho dluhovou u~ast v teto financm instituci (mimo 

u~f pravideln~ obchodovanych na :r.avedenem trhu s cennymi papfry), jestli!e 

(i) je hodnota majetkov6 nebo dluhove u~ stanovena, pffmo neho nepffmo, 

pfevilne podle aktiv, z nichZ vznikajf platby ze zdroje ve Spojenych statech 

pod16hajici srazkove dani a 

(ii) tfida ufasti byla vytvolena s cflem vyhnout se oznamovani podle tCto Dohody; a 

4 
(3) jakekoli pojistne smlouvy s 	kapitalovou hodnotou a jakekoli srnlouvy o poji~tenf 

dUchodu, uzavfene nebo vedene finan&li institucf, mimo smlouvy se sjednanym 

pojistnyro pln&lim ve form! neinvestiaubo nepfevoditeJneho dotivotnfho diichodu, 

· kterY je vypJacen fyzicke oso~ ve forme penze nebo divek pro pHpad pracovni 

nescbopnosti a invalidity posk.ytovanych na 7.liklade u~tu vyi'iateho z definice 

finanmiho ~tu v prfloze n. 

Bez ohledu na vy§e uvedene termfn ,,financnf u&t" nezahmuje lidny 6~ vyiiatj 

z definice finanauho 6& v pffloze II. Pro urely teto Dohody jsou ua.sti ,,pravidelne 

obchodovany", jestlife existuje vyznamny objem prub!Zneho obchodovmu s Mlstmi a 

,,zavedeny trh s cennymi papfry" znamena trh. ktetj je oficialne uznan a dohlif.en 

org8nem statu, ve kterem je tento trh umfsten a ktecy ma vjznamnou roenf hodnotu podil6 

obchodovanych na tomto trhu. Pro potfeby odstavce 1 pfsm. r) uwt ve financni instituci 

nenf .,pravidelne obchodovana" a bude s ni nakladano jako s fmancnim u&em, jestl.iZe je. 

majitel teto u~ (jiny ne! financnf instituce jednajfci jako zprostfcdkovatel) zapsan 

v uremictvi takove financnf instituce. Pfedchazejici v~ se neUplatnf na uCasti poprve 

zapsane v u<nictvi takove finanlnf instituce pred I. cerveneem 2014 a s ohledem na 

ti~ poprve zapsane v u~etnictvi takove financni instituce k nebo po I. eervenci 2014 se 

nepof.aduje. aby finanCnf instituce uplatnila predchozi vetu pi'ed 1. lednem 20 J6. 

s) 	 Termin ,,depazitof ulet" zabmuje jaicykoli podnikatelskj, beZn.y, spoficf, termfnovj u~t 

nebo penzijnf (thrift) ufet ci uCet, kterj je dolofen vldadovj"m certifikitem, penzijnim 

(thrift) certitikatem, investi~nim oortifikatem, dluhovjm certifikatem nebo jinYrn. 

podobnym n8strojem, vedenj finan~n( institucf v ramci ~mCho poskytovani bankovnfch 

sl11Zeb nebo podobneho podnikani. Depozitnf u~ rovn~ zahmuje castku ddenou 

pojiAt'ovriou na zikladC smlouvy s garantovanou investicf nebo podobneho ujednani, 

podle nichf se vyplacl nebo pfipisuje vjnos z bSto Qistky. 

t) 	 Termmcm ,,schovatels&r.y ucet'' se rozumi uoot (mimo pojistnjch smJuv a smluv 

o pojih&tf d6chodu) vedeny ve prospech jine osoby, kteni je majitelem jak:ehokoli 

finanmiho nastroje nebo kontraktu ddeneho za u~lem investic (veetn~. nikoli Wale 

vtluene, akcic nebo podilu ve spoleenosti, sm&lky. dluhopisu, dJu!nfho upisu nebo jinebo 

dokladu o dluhu. mmove nebo komoditnf ttansakce, swapu uv&ovCho selhanf. swapu 

7.81.of.eneho na nefinan~nfm indexu, smlouvy o hypoteticke jistin!, pojistne smlouvy nebo 

smlouvy 0 pojih6nf dtlchodu ajakekoli opce cijineho derivatu). 

u) 	 Terminem "majetkova 6&st'' se v pnpad.6 osobni spoJ00nosti {partnership), ktera je 

finanOOI instituci, rozumi kapitalova uatst nebo ucast na yYnosech z ueasti v teto osobnI 

spol~nosti. V pHpade sv!renskeho fondu, ktery je finan<mf institucf, se majetkovou 

u~ rozumf UCast drfena jakoukoli osobou pokladanou za. zakladatele nebo 

obmy!len6ho vJech nebo casti prostfedk6 ve sv~l'eoskem fondu, nebo jakoukoli jinou 

fyzickou osobou majfcf nejvy~i faktickou kontrolu nad sv8enskym fondem. 

5 
Specifikovana americkA osoba je posuzovana jako obmysleny zahranicnfho sv!fenskeho 

fondu. jestlite ma tato specifikovanil americki osoba pravo pffmo nebo nepfimo (napf. 

prostfednictvfm zmocnence) pobfrat stanoveny vjnos nebo mM.e pfimo nebo nepl'fmo 

pobfrat vjnos 'Zl: !Wfenskeho fondu podle voln&o uvazenf. 

v) 	Tennlnem ,,pojistmi smlouva" se rorumi smlouva Qina nez smlouva o pojihooi 

doohodu), kterou se pojistitel zavazuje vyplatit C8stku v pfipade vzniku. pojistne udalosti 

7.8hmujici smrt, nemoc, Uraz, odpo~nost nebo skodu na majetku. 

w) 	Termfnem "smlouva o pojilt~,.i diichodu" se rozumf smlo~ kterou se pojistitel 

zavazuje vyplatit ureitou Mstku jednorazove nebo ji po ~ech vyplAcet po stanovenou 

dobu podle predpokladane delky ~ivota jedne nebo vice osob. Tento termin rovn~z 

zahmuje smlouvu, ktera se povaiuje za sm!ouvu o pojisteni duchodu podle zakona, jineho 

pravniho pfedpisu nebo pravnf praxe v jurisdikci, v niz byla smlouva uzavfena. a kterou 

se pojistitel zavazuje vyplacet urcitou ~po dobu nekolika Jet. 

x) 	Termfnem "pojistna smlouva s kapitalovou bodnotou" se rozumi pojistna smlouva 

Gina nez zajistovacf smlouva uzavfena mezi dvema poji~t'ovnami) s kapit.alovou 

hodnotou vy~§i nez 50 000 USO. 

y} 	 Termfnem ,,kapitalova hodnota" se rozumf V}'SSi z t&:hto castek: 

(i) Ustka, na kterou ma narok pojistnlk v pffpade odkupu nebo ukoneeni smlouvy 

(stanoven! bez ode~eni jakjchkoli poplatla1 za odkup nebo pujcky z kapitalove hodnoty), 

a 

(ii) castka, kterou si pojistnik m1Ue vypdjcit pod1e smlouvy nebo s odkazem na ni. 

Bez ohledu na vise uvedene tennfn "kapitilova hodnota" nezahmuje aisttu splatnou 

podle pojistne smlouvy jako: 

(I) plnenf v plipad! ~ody na zdravf nebo nemoci nebo jine pln!nf, ktere kompenzuje 

ekonomickou ztd.tu vyvolanou pojistnou udal.ostf, 

(2) zp!tnou Uhradu. dfive zaplaceneho pojistneho pojistnfkovi podle pojistne smlouvy 

(jine nd smlouvy 0 Zivotnim poji!teni) z diivodu zaniku poji~eni, snfunf pojistneho 

rizika v dobe ucinnosti pojistne smlouvy neb<> vyplyvajfcf z noveho stanovenf 

poj istneho z duvodu opravy ucetni nebojine podobne chyby, nebo 

(3) dividendu pojistnfka :zAvislou na Skodnfm prd~hu daneho pojiStenf nebo dotame 

skupiny. 

z) 	Tennfnem ,,aznamovany ueet" se podle souvislostf rozumi o.znamovany americkj ueet 

nebo oznamovany eeskj u<Set. 

6 
aa) Termfnem ,,omamovany &sky ulet" se ro.zumi finan~nf Met vedeny omamujicf 

americkou :finaneni institucf. jestli-Ze: 

(i) v pfipad~ depozitnfho u~ je ucet drien fyzickou osobu, kteni je rezidentem v Ceske 

republiee a v jak6mkoli danem kalendamfm roce je vyplacen na tento u~t fuok vy~f nef 

lOUSD,nebo 

(ii) v pffpade jinelto nez depozitniho finanenfho je majitel uctu rezidentem ceske 

republik.y, a to v&m! entity, ktera potvrdi, .m je pro da:liove u~ety rezidentem v ceske 

tepublice, a s ohledem na n!j je vyplacen nebo pfipisov&l pffjem ze zdroje ve Spojenych 

statech podlChajfci oznamovanf podle kapitoly 3 casti A nebo kapitoly 61 ~i F 

danoveho z8konfku Spojenych statti. 

bb)Tennfnem ,,oznamovany americkj uCet" se rozumf financni 6kt vedeny o.znamujicf 

teskou financnf instituci a <I.deny jednou nebo vice specifikovanymi americkjmi osobami 

nebo neamerickou entitou s jednou nebo vfce ovladajfcfmi osobami, ktere jsou 

specifikovanou americkou osobou. Bez ohledu na vjse uvedene se u~ nepovafuje za 

oznamovany americky ucet. pokud tento uret neni identifikovan jako oznamovany 

americkY iiCet po pouZiti postupti ruiidite pece stanovenych v pffloze I. 

cc) Termfnem ,,majitel uctu" SC rozumi osoba, kterou finanenf instituce, jei vede financnf 

6~ zaznamenava nebo oma&.je jako majitele. finanenfho Mtu. Osoba jina Def finanml 

institJJce ddfcf fman~ni uCet ve prospech jine osoby nebo pro ni jako:!to zastupce, 

schovatelskY spnivce, zmocn~nec, osoba s podpisovjm pravem, investienf poradce nebo 

zprostfedkovatel, nenf pro ~ly Dohody povdovana za drticf u~ a za majitele je 

pova7.ov4na tato jina osoba. Pro liooly bezprostlednc pfedchb.ejfof vety tennfn financnf 

instituce ne.uhmuje financnf instituci .zffzenou nebo zalo~ou na U.zeml Spojenych stAtll. 

V pf{pacU5 pojistl\6 smlouvy s kapitalovou hodnotou nebo smlouvy o poj~f duchodu jc 

majitelem uctu jakakoli osoba, ktera je opravnena nakladat s kapitalovou hodnotou nebo 

zmerut osobu opravn&tou ze smlouvy. Jestlit.e neni nikdo, kdo by mel pnivo na vyplaceni 

odkupnCho nebo mohl zm~it osobu opnivnmou, je majitelem 6Ctu jakMcoli osoba 

ozna&na ve smlouve a jakakoli osoba s n6rokem na vjplatu plnem podle podmfnek 

smlouvy. Po uplynutI pojistne doby podle pojiStn.6 smlouvy s kapitalovou hodnotou nebo 

smlouvy o pojitinf duchodu se za majitele u~tu poklMa kaZd8 osoba s n6rokem na 

v}'platu plneni podle smlouvy. 

dd) Tcnnfnem ,,amerieli osoba" se rozumi o~ Spojenych statii nebo fyziclai osoba. kteni 

je rezidentem ve Spojenych statcch, osobni spoleenost nebo obchodnf spoleenost zalo2.eni 

ve Spojcnych statech nebo zffzena podle pnivnfch predpisu Spojenych stAtd 

nebo n!ktereho z jejich statU, sv~fenskj fond, jestli~e 

7 
(i) soud ve Spojenych st8teclt by byI podle platnebo pnivnfho pi'edpisu opravnen vydavat 

pffkazy nebo 1WSudky tjkajicf se v!ech podstatnych zaieZitosti spnivy sv!fenskeho fondu 

a 

[.U) jedna nebo vfce americkjch osob majf opravn!nf kontrolovat v!eclma podstatna 

rozhodnutf ohledne sv~eho fondu nebo majetku zesnuleho, kterY je obeanem nebo 

rezidentem Spojenych statll. 

Odstavec l pfsm. dd) je nutne vykladat v souJadu s daiiovjm zakonikem Spojenych stattl 

(Internal Revenue Code). 

ee) Termfnem ,,specifikovana americki osoba" se rozumi americka osoba. kteni neni: 

(i) obchodnf spoleenostf, jejf! akcie jsou pravidelne obchodovany na jednom nebo 

nNrolika zavedenych tr.dch s cennymi papfry, 

(ii) obchodni spoleenostf, jez je ~lenem tef.e ro~ffene pndrufene skupiny podle definice 

v § 1471 ( e)(2) daiioveho z4konflru Spojenych sWU jako spole~nost popsana v b~ (i}, 

{iii) Spojenjmi staty ani agenturou ci povelenou organizacf Spojenych stAtCi v jejich 

vjiu&iem vlastnictvf) 

(rv) statem Spojenych stAtd, americk:Ym teritoriem, jejich dfl~fm poJitickjm celkem ani 

jejich agenturou ci povefenou organizacf v jejich vjlu~nem vlastnictvi, 

(v) organizacf osvoboz.enou od danf podle § SOl(a) dalioveho z.akonfku Spojenych sWU 

nebo priVlitnfm ddchodovjm planem defmovanjrn v § 7701(a)07) daiiovebo zakonfku 

Spojenych statU; 

(vi) bankou podle defmice v § 581 druloveho zakonfiru Spojenych staw. 

(vii) realitnfm investiCnfm svelenskym fondem podle definice v § 8S6 danovebo 7Akonflru 

Spojenych staiU, 

(viii) regulovanou investi~i spolOOllostf podle definice v § 851 daiiovcSho zakoniku 

Spojenych st8tll nebo entitou zapsanou u Komise pro cenne papiry podle z8.kona 

o investiCriich spoleatostech z r. 1940 (15 U.S.C. SOa-64), 

(ix) spoleenyra svei'enskjm fondem podle definice v § 584(a) . daiiov~ho zakoniku 

Spojenycb statd, 

(x) sv~m fondem osvobozenym od dani podle § 664(c) daiiovebo zakonfku 

Spojen}'ch st8tU nebo kterj je vymezen v § 4947{a)(l) danoveho zA.konfku Spojenych 

stattl, 

8 

(xi) obchodnikem s cennjmi papfry, komoditami nebo finan~nimi derivaty (veetne smluv 

o hypoteticke jistine, forwardd a futures a opcl), ktecy je jako takovj registrovan podle 

pnivnfch pfedpisii Spojenych statU nebo n!ktereho zjejich statd, 

(xii} maklerem podle definice v § 6045(c) daiioveho 7Alconfku Spojenych statli nebo 

(xin) od dan~ osvobozen:Vm sv~fenskjm fondem podle planu, kterj je popsAn v § 403(b) 

nebo § 457(g) dmloveho Ztikoniku Spojenych statll. 

ft) 	Termfnem "entita" se rozwni pravnickli osoba nebo pnivnf uspofcidan~ napfiklad 

svCfenskY fond. 

gg) Tennlnem ,,neamericki entita" se rozumf entita, ktera nenl americkou osobou. 

hh) Tenninem ,,platba ze zdroje ve Spojen:fch smtech podlehajfcl srilkove dani" se 

rozumf jakakoli vyplata 6roku (v~tn~ jakehokoli puvodnfho emisniho diskontu). 

dividend, najmu, platil, mezd, bonusu, anuit, nihrad, odmlSn, slufebnich JX?ZitkU a jinych 

pevnych nebo stanovitelnych l'OOnich nebo pravidelnych vjnosli, ziskii a pfijmll, pocMzili tato platba ze zdroju ve Spojenych statech. Bez ohledu na v9se uvedene platba z.e zdroje 

ve Spojen~ch statech podlehajfof srilkove dani ne7.ahmuje Zlidnou platbu, ktera se 

nepokltida za platbu podlehajicf srilkove dani v pfislu5nych dalio\lfch naffzenfch 

Ministerstva financi Spojenych statti. 

ii) 	Entitaje ,,propojena entita" sjinou entitou, jestliZe n~ktera z tOOhto entit ovlada druhou 

entitu nebo jsou. obe tyto entity ovladany spol~e. Termfn ,,ovlad8nf" pro tyto u~ly 

7.Dhm.uje pl'ime Debo nepffmC vlastnictvI vfce net SO% hlas-U nebo podilu na entite. Bez 

ohledu na vj§e uvcd~ mMe ¢esld republika poklB.dat entitu za entitu nepropojenou 

s jinou entitou, jestliZe tyto dv! entity nejsou cleny t& l'OZSifene pfidrui.ene skupiny, jak 

je definovana v § 147l(e)(2) daiiovCho 7.8koru1cu Spojenych stattl. 

jj) 	Tenninem ,,americke TIN" se· rozumf fedeniJnf daiiove identifikaCnf ~lo americkCho 

dai'iovCbo poplatnfka. 

kk) Tccmfnem ,,&ske DIC" se rozumf danove identifikaenf ~fslo ~keho daiioveho 

poplatnfka. 

11) 	 Tenninem ,,ovladajfci osoby" se rozumi fyzjc.ke osoby, ktercS ovladajf entitu. V pflpad! 

sv!fenskeho fondu se timto temiinem rozumf zakladatel, spravci sv8enskeho majetku, 

osoba vykon!vajfc( dohled nad spravou fondu Ge-Ii nejaka). obmysleny nebo skupina 

obmy!lenych a jakakoli jina fyzicka osoba majfcf nejvyHf faktickou kontrolu nad 

svefenskYm fondem, a v plipade pravnfho uspofad8ni, ktere nenf svefenskjm fond~ se 

timto termfnem rozumf osoby v rovnocennem nebo obdobnem postavenf. Termfn 

,,ovladajfci osoby" je nutne vykladat zpusobem, kter9 je v souJadu s doporOOeilimi 

Financnf akcni pracovnf skupiny. 

9 
2. Jmcykoli terrnfn, kt.erj nerlf jinak detinovan v teto DohodC, ma vYznam. kterj v te do~ 

rnel podle prava srnluvnf strany provadejfc£ Dohodu, pokud souvislosti nevyZaduji jinak nebo. 

pokud se pfislume organy nedohodnou na spol~nem \jznamu (ktezy neni v rozporu s jejich 

vnitrostatnfmi pravofmi pfedpisy), pfioom~ jaJcykoli podle pJatnych daiiovych pnivnfch 

pfedpisO teto smluvni strany ma pfednost pfed vjznamem tohoto termfnu podle jinych pravnich 

pfedpisll teto smluvnf strany. 

Clanek2 

Povinnosti zislaivat a vym~iiovat informace o ozoamovanych il~tech 

1. Podle clanku 3 Dohody ob! smluvni strany zfskaji infonnace upi'esn~ne v odstavci 2 

tohoto cl8nku o v~ech oznamovanych uctech a jednou za rok si tyto infonnace automaticky 

vymeni s druhou smluvni stranou podle ustanovenf clanku 27 Smlouvy. 

2. 	 Zfskavane a vymenovane informace jsou: 

a) v pfipade Ceske republiky inform.ace o kaZdem omamovanem americkem uctu 

v kafde oznamujici ceske finanmi instituci: 

(1) 	 jmeno, adresa a americke TIN kaf.de specifikovane americke osoby, ktera 

je majitelem takoveho u&, a v pfipade neamericke entity, k:tera je 

po. uplatnenf postupu ruildite pefe stanovenych v pffloze I identifikovana 

jako entita majfof jednu nebo vice ovladajicfch osob, ktere jsou 

specifiko~ americkou osobou, jmeno, adresu a (pHpadne) americke 

TIN teto entity a kaZde takove specifikovane americke osoby. 

(2) 	 cfslo u& (nebo pokud ~fslo neexistuje,jeho :funkfoI ekvivalent}, 

(3) 	 mizev a identifikaalf tfslo omamujfcf eeske fmanCnf instituce, 

{ 4) 	 zdstatek na u~ nebo hodnota u~ (v~~. v pffpad! pojistn6 smlouvy 

s .kapitfil.ovou hodnotou nebo smlouvy o poji§tCnf duchodu, takte.Z 

kapit81.ova hodnota nebo hodnota odkupneho) ke konci pi'islu~neho 

kalenc:Wnfho roku nebo jinebo naJeZiteho omamovaciho obdobi, nebo 

pokud byl v tomto roce UCet zru~ infonnace 0 stavu u~ tesne pfed 

zru.§enfm. 

(S) 	 v pffpadc! jakehokoli schovatelskeho u~m: 

(A) 	 celkova hrublt vyse uroku. celkova hrublt vjse dividend a celkova 

hruba vj'k jinjch prfjmu plynoucich z prostfedkU drZenjch na ucbl, 

ve v§ech uvedenjch pfipadech vyplacenych nebo pfipsanych na 

ucet (nebo v SC>uvislosti s u&em) v prdMhu kaJencWnlho roku nebo 

jineho nale.titeho oznamovaciho obdobi a 

10 
(B) 	 celkow hrube vjnosy z prodeje nebo ~tneho odkupu majetku 

vyplacene nebo pfipsane na uCet v pnib~u kalendAfnfho roku nebo 

jinebo naletiteho oznamovacfho obdobi, kde omamujfcf eeska 

finanmu instituce plisobila jako schovateJsicy spravce, maklef, 

zmocn&tec nebo jiny zastupce majitele (I~ 

(6) 	 v pfipade jakehokoli depoziblfho uCtu celkova hruba ~ 6roku 

vyplaeenCho nebo pnpsan6ho na ufet v pnl~u ka1endafnfho roku, nebo 

jineho naleZiteho oznamovacfho obdobI a 

(7) 	 v pfipad~ jakehokoli ii~tu. kterj neni popsan v odstavci 2 pism. a) bodu 5 

a odst. 2 pfsm. a) bodu 6 tohoto clanku, celkova hruba ~ka vyplacern\ 

nebo pfipsana majiteli u& v souvislosf;i s uctem v pnibehu JcalendMniho 

rok.u nebo jineho naleZiteho oznamovaciho obdobi, kde je omamujfcf eeska 

finanfnf instituce zavAzanou stranou nebo dlumikem, v~ne uhmne C8stky 

zaplacene majiteli u~ za jaJcykoli zpetny odkup v pnlb!hu kalendMnfho 

roku nebo jineho ruilditeho oznamovaciho obdobi. 

(b) 	 V pfipade Spojenych stAtU infonnace o lamlem omamovanem eeskem ii~ 

v kaZde oznamujfci americke finaneni instituci: 

(1) 	 jmeno, adresa a Ceske DIC kaZde osoby, ktera je rezidentem v Ceske 

republice a je majitelem u&u_ 

(2) 	 cisJo u~tu (nebo pokud ~fsJo ~tu neexistuje, jeho funkCnf ekvivalent), 

(3) 	 nazev a identltil.cOOnf cfs)o omamujfc{ americke fin~nf instituce, 

(4) 	 hrubou 'vYAi uroku vyplaceneho na depozitni uCet, 

(S) 	 hrubou vY'~i dividend ze zdroje ve Spojenych statech vyplacenjch nebo 

·p[ipsanych na 6~ a 

(6) 	 hrubou vY!i jinych pfijmu ze zdroje ve Spojen:Ych statech vyplacenych 

nebo pfipsanych na uCet v roz.sahu podl6hajfcfm oznamovani pod.le 

kapitoly 3 C8sti A nebo kapitoly 61 ~asti F daiioveho zak:oniku Spojenych 

siatu. 

Clanek3 

Lh6ty a rozsah vjm~ny informaci 

I. Pro ueely povinnosti '1tn~ny informacf p<>dle clanku 2 Dohody je mome vjsi 

a charakteristiku plateb provedenych v souvislosti s oznamovanym americkym u~em ureit podle 

z8sad ceskYch daiiovY"ch pnivnich pfedpisU a vrsi a charakteristiku plateb provedenych 

11 
v souvislosti s omamovanY1n ~lcym uttem je mome ureit PQdle z8sad fedenilnfho zakona 

Spojenych stit\1 o danfch z pfijmu. · 

~· Pro ti~Jy povinnc vym~ny infonnacf podJe ~14nk.u 2 Dohody musi b:Yt ve vyml!Aovan-ych 

tnformacich uvedena m!na jednotlivycb relevantnich Mstek. 

3. 	 Pokud se tYkA '513nku 2 odst 2 Dohody. zfskavajf a vymenujf se inform~e 

o skuteatostech z roku 20 I 4 a ze wech dalsich let s tou vjjimkou, .fe: 

(a) 	 V pl'IpadC ~e republiky: 

(1) 	 informacemi, k:tere se ziskavajf a vymei\uji o skuteenostech z roku 2014. 

jsou pouze infonnace popsane v ~Ianku 2 odst 2 pism. a) bodech ·l ilZ 4 

Dohody. 

(2) 	 infonnacemi. ktere se zfskavaji a vym~nujf o skut~nostech z roku 20 I 5, 

jsou informace popsane v clanku 2 odst. 2 pfsm. a) bodech l sf 7 teto 

Dohody Jerome hrubych vjnosii popsanych v ctanku 2 odst. 2 pfsm. a) 

bodu 5 podbodu B Dohody, a 

(3) 	 infonnacem~ ktere se zfskavajf a vyrn~ti.ujl o skuteenostech z roku 2016 

a z nasledujfcfch let, jsou informace popsane v cianku 2 odst. 2 pism. a) 

bodech I ai 7 Dohody. 

(b) 	 V plipadc Spojen:Ych jsou informacemi, J.ctere se ziskavajf a vymenuji 

o skute&osteeh z roku 2014 a z misledujfcfch let, v~echny informace, uvedene 

v clanku 2 odsL 2 pfsm. b) Dohody. 

4. Bez ohledu na ustanovenf odstavce 3 tohotc> clanku ve vztahu ke kaf.demu 

omamovanemu uctu, kterj je vedeny omamujfcf finan~nf instituei k 30. eervnu 2014, a podle 

clanku 6 odst. 4 Dohody plat!, u smluvni strany nejsou povinny zjist'ovat a do vymenovanych 

infonnacl zahmout DIC ani americke TIN jakekoJi do~ene osoby, pokud daiiove 

identifikaCnf cfslo tohoto daiioveho poplatnfka neni v zAznamech oznamujfcf fmancnf instituce. 

V t.akovem pfipad~ smluvnf strany zjistf a do vymenovanych infonnaci zahmou datum narozenf 

pffslume osoby, pokud ma oznamujicl finanCni instituce toto datum naro7.e11f ve svjch 

.zhnamech. 

5. Podle odstavcli 3 a 4 tohoto clanku se informace popsane v clank.u 2 Dohody vymeni do 

deviti mesicd po skonCenf kalendifniho roku, ke kteremu 'Se tyto informace vztahujf. 

6. 	 PfisJume organy Spojenjch statd a Ceske republik:y uzavfou dohodu nebo ujednani, ktere: 

a) 	 stanovi postupy pro povinnosti automaticke vjmeny popsane v chinku 2 Dohody, 

12 

b) 	 stanovi pravidla a postupy, ktere mohou bjt nezbytne pro provaderu clanku 5 

Dohodya · 

c) 	 podle potfeby stanovi postupy pro vjm6nu informacf omamovanych podle ~JSnku 

4 oc1st. 1 plsm. b) Dohody. 

7. 	 Na vkchny vymeiiovane infonnace se vztabuje povinnost zachovavat ml<:enlivost a dal!i 

bezpemostni opatfeni podle ustanovenf Smlouvy vCetne ustanovenf omezujicfch pouZivanf 

vym!i\ovanych informacl. 

8. 	 Nasledne· po vstupu v platnost Dohody kddy pffslusny org8n poskytne pfsemne oznamenf 

druhemu pffslu!nemu org&nu, pokud je pfesvedUny, Ze jurisdikce druheho pffslumeho orgi\nu 

zavedla 

(i) ochranne mechanismy zarucujfcf, :Z:e informace ziskane podle Dohody zUstanou 

daveme a budou u!ity vjhradne pro dai\ove ueely a 

(ii) infrastrukturu pro ucinnou w.8jemnou spolupnici (veetn! zavedenych proccsu 

zajisfujfcfch v&snou, pfesnou a duvemou v9mmu informaci, ucinne a spolehlive komunikace a 

prok8zane schopnosti rychle fe8it otazky a problematiku tjkajici se vymbty nebo ZJidosti o 

vjmmu informaci a naplnit ustanoveni clanku sDohody). 

Pfislume organy s dobrjm limyslem usilujf o to, aby se do ziff roku 2015 se!ly s cflem stanovit, 

z.e laddajurisdikce ma takove ochranne mech~ismy a infrastrukturu zavecleny. 

9. Povinnosti smluvnfch stran zfskavat a vymmovat infonnace podle clanku 2 Dohody 

vstoupi v platnost datem poz.d!j§fho z pfsemnych oznamenf popsanych v odstavci 8 tohoto 

ilanicu. Bez ohJedu na vj~ uvedene, jestliie ceslcy pfislu8ny organ je pfesvM~eny, ie Spojene 

staty maji zavedeny ochrann6 mechanismy a infrastrukturu popsane v odstavci 8 tohoto clanku, 

ale americkj pnslulny organ potlebuje daISi eas pro to, aby stanovil, Ze CeskA republika ma 

takove ochranne mechanismy a i.nftastrukturu zavedeny, povinnost Ceske republiky zfskAvat a 

vymBiovat infonnace podle 15Janku 2 Dohody vmikne datem p{semneho oznt\meni poskytnutebo 

v souladu s odstavcem 8 tohoto cl8nku CeskYm pl'fslu!n:Ym organem americkemu pfislu!nemu 

organu. 

10. Tato Dohoda pozbyde platnosti dnem 30. z8H 2015, pokud ktomuto dni nenf podJe 

odstavce 9 tohoto clinku pro jednu ze smluvnfch stran v platnosti tlanek 2 Dohody. 

Oanek4 

Uplatliorinf FATCA na &ski f'mancni instituce 

1. Zachizenf s oznamuiiciml ~kfnli f"manlnimi instjtucemi. Kdd8. oznamujfcf feskA 

finan&li instituce se pov&Zuje za financni instituci, ktera dodr:Zuje § 1471 dail.oveho z8koniku 

Spojenych statti a nevztahuje se na ni povinnost srileni dane podle tohoto paragrafu, jestliu 

13 
Ceska republika dodrfuje sve povinnosti podle c18nkll 2 a 3 Do~ody ve vztahu k teto oznamujici 

&ske finanmf instituci a jestli7.e oznamujfcf 00sk! financnf instituce: · 

a) 	 zji~je oznamovane americke ti~ty a kaZdoroen~ ~kCmu pi'fslu8nCmu orglinu 

omamuje informace, ktere je nutne omamovat podle ~I8nku 2 odst. 2 pfsm. a) 

Dohody VCas a zpfisobem popsanjrn V cJanku 3 Dohody, 

b) 	 pro kafdY rok 2015 a 2016 ka!dorocn! ~kernu pffslumemu org8nu 

oznamuje nazev kaZde ne6~astnfcf se financni instituce, ktere poukazala platbu 

a Uhrnnou vjSi takovjch plateb, 

c) 	 dodrZuje platne poZa.davky registrace na intemetov9ch strankAch IRS cykajlclch se 

registrace pro ueely FATCA, 

d) 	 v mife, ve ktere oznamujfci ceskA fmaneni instituce p6sobi jako 

(i) kvalifikovany zprostredkovatel (pro ucely § 1441 datloveho zakoniku 

Spojenych statU), kterj si zvolil, Ze ptevezme primarni povinnost srileni dane 

podle kapitoly 3 casti A daiioveho z4konfku Spojenjch stAtia, 

(ii) zahranieni osobnf spoleenost, ldttt1 si zvolila, :Ze bude piisobit jako dan 

srilejfcf zahnmiooi osobni spoleenost (pro u~ly § 1441 a § 1471 daiioveho 

zAkoniku S~jenych statd), nebo 

(iii) zahrailimf swl'ensky fond, ktecy si zvolil, .ze bude p6sobit jako den srilejfc! 

Wiraniooi sWfenskY fond (pro lleely § .1441 a § 1471 daii.oveho zikoniku 

Spojenych statt'i), 

srazf 30 % Jakekoliv platby ze zdroje ve Spojenych statech podlebajfcf srilkove 

dani poukb.ane kdd6 ne6fastnfci se finanrof instituci a 

e) 	 v pflpad! omamujfcf ~e finanooi instituce, kteni nenf popsana v odstavci 1 

pism. d) tohoto ~1anku a ktera jakekoli neUfastnici se finanenf instituci pouWe 

p1atbu m zdroje ve Spojenych statech podlehajfcf srazkove dani nebo ji 

zprostredkuje, oznamujfci ~skA fmancrtf instituce poskyble kat.demu 

bezprostfednimu platci teto platby ze z.droje ve Spojenych statech podlehajicf 

srilkove dani infonnace nutne pro sra!enf a oznamovanf souvisejicf s touto 

platbou. 

Bez ohledu na vjse uvedene se na omarnujfcf w.dc.ou finanCnf instituci, ktera nesplnuje 

podmfnky stanovene v odstavci I, neuplati\uje srilkova daii podle § 1471 daiioveho z8koniku 

Spojenych statu, pokud tato. oznarnujfcf eeskA finan~nf instituce neni IRS pokladana za 

neirCastnici se finan~nf instituci podle <!lanku 5 odst. 2 p[sm. b) Dohody. 

14 

2. VVHmka z pra.Videl vztahoiicich se na Ufu nesoolupracuiiclch majitelll. Spojene staty 

nevyZaduj~ aby omamujicf feska financnf instituce srazila dan pod.le § 1471 nebo § 1472 

daiiovebo zakonfku Spojenych st8tO u uetii ddenych nespolupracujfcfm majitelem Mtu (podJe 

definice v § 147l(d){6) dM.oveho 7.Akoniku Spojentch st.an1), nebo aby t.akovj 6Cet zruSila, 

jestliZe pfislumy americkj organ 0 tomto uctu obddf inform.a~ stanovene v clanku 2 odst. 2 

pfsm. ~) Dohody v souladu s clank.em 3 Dohody. 

3. Zvraltni naklidanf s eesktmi diicbodovymi plany. Pro uee1y § 1471 daiioveho 

zakonfku Spojenych st.Ahl. budou Spojene staty s eesicYmi diichodovjmi plany, popsanymi 

a uvedenymi v pflloze II, nakladat jako s FFI povdovan9Jni za spliiujfcf poZadavky, pfipadne 

jako s osvobozenym skuteCnjm vlastnikem. Ceskj dUchodotj plan pro tento lla:I zahmuje entitu 

ziizenou v Ceske republice nebo se ·V nf nachuejfef a v ni regulovanou, nebo pi'edem urcene 

sm1uvnI nebQ pravnf uspofadanf, provozovane za ueelem poskytovainf penzf nebo dfichodu nebo 

ziskavanl pf.ijmu pro poskytov4nf ~chto penzf nebo duchodu podle pnivnich pfedpisu Ceske 

republiky a s regulovanymi pfispevky, pffdely, oznamovanfm, sponzorstvim a zdan~fm. 

4. ldentifikace a zacbazeni s dallfmi FFI povalovanfmi za splnujici oo&davky 

a osvobounfmi skuteenymi vlastnfky. Pro ueely § 1471 d~oveho :z.8.konflru Spojenych statit 

budou Spojene staty s klldou neomamujicf ~eskou finan~ni institucf nakladat jako s FFI 

povamvanou za spli'iujfcf poZadavky, pfipadn! jako s osvobozenym skuteenjm vlastnikem. 

S. 	 ZvWtni pravidla ttkajid se prooojenfch entit a pobokk. ktere ison ne:6&stnicimi I 

se finanbimi institucemi. Jestlife ceska finanmf instituce, ktera jinak spliiuje poZadavky 

odstavce 1 tohoto clanku nebo je popsana v odstavci '3 nebo 4 tohoto cl~ ma propojenou 

entitu nebo poboCku, ktera piisobf v jurisdikci, j~ teto propojene entite nebo pobo~e zakazuje, 

aby se stala ua.stnfcf se FFI nebo FFI se statutem FFI pova!ovane u splnujfcl pohdavky pro 

uooly § 1471 daiiov6ho z.8konfku Spojenych stitU nebo ma propojenou entitu nebo pobOOku, se 

kterou se nakhida jako s ne11~ci se FI pouze kvlili pozbytf platnosti pl'ecbodn6ho pravidla pro 

limitovane FFl a Iimitovane po~ky podle pffslu§nych naHzenf Ministerstva financf Spojenych 

stanl, tato eeskA finaneni instituce bude i nadale spliiovat podmfnky t6to Dohody a bude podle 

potfeby poldadlma za FFI poV8Zovanou za spliiujicf po!adavky. nebo za osvobozeneho 

~eho vlasbrlka pro ucely § 1471 daiiovebo zakonfku Spojenych statU za pfedpokladu, 7.e: 

a) 	 eeska fmanau instituce bude s kaMou t.akovou propojenou entitou nebo poboCkou 

nakladat jako se samostatnou nellaastnfc( se finan~nf institucf pro 6~Iy ve~reho 

oznamovani a poZ.SdavkU na srileni dants vyplyvajicich z Dohody a k.a!da takova 

propojena entita nebo pobocka se srilejicim 7.SstupcOm prokile jako neuCastnici 

se finan~nf instituce, 

b) 	 kaZda takova propojena entita nebo poboeka zjistf sve ucty ve Spojenych statech a 

oznamf infonnace 0 techto uctech podle poZadavlai v § 1471 daiioveho zakonfku 

15 

Spojenych statU v rozsahu povolenem plirtnymi pravnfmi pfedpisy vztahujicfmi se 

na propojenou entitu nebo poboCku a 

c) 	 takova propojena entita nebo poboCka cilene nezprostfedkovliva americke 6~y 

ovladane osobami, ktere nejsou rezidenty v jurisdikci, kde se tato pobOOka nebo 

propojena entita nachjzf, nebo ucty ddene neuWtnfefmi se fmanenfmi 

institucemi, ktere nejsou zffz.eny v jurisdikci, v nff se tato poboCka nebo propojena 

entita nachazi, a eeskA finaneni instituce ani jakakoli jina propojena entita tuto 

poboi:!lru nebo propojenou entitu nepouZiva k obchlizenf povinnostf vypljvajfofch z 

Dohody, pfipadne z § 1471 daiioveho zAk:onfku Spojenych 

6. 	 Casqyj Jsoordinace. Bez ohledu na l!IWiek 3 odstavce 3 a 5 Dohody: 

a) 	 Ceska republika nenf povinna ziskllvat a vymt'!:novat informace tjkajici se 

kalendafnfho rok.u pled<:hazejfcfho kalendamimu roku, ve J.cterem majC bYt 

obdobne informace u&stnfcf se FFI omamovany IRS v souJadu s pfislU.Snjmi 

nal'fzenfmi Ministerstva financf Spojenjch statil; 

b) 	 CeskA republika nenf povinna zaMjit v:fm~nu infonnacf prede dnem, od ktereho 

jsou ufastnici se FFI povinny o.mamit obdobne informace IRS v souladu 

s pffslu§nymi nafizenfmi Ministerstva financi Spojenych statll; 

c) 	 Spojene st8ty nejsou povinny zfskavat a vym~ovat infonnacc vztahujici se ke 

kalendafnimu roku pfedchazejfcimu prvnf kalend8i'ni rok, ve kterem je Ceska 

republika povinna ziskavat a vymellovat inform.ace; 

d} 	 Spojene st.8.ty nejsou povinny zahajit vymenu infonnacf prede dnem, od kterebo je 

6'.stca republika povinna zahajit vjm!nu iiifonnacf. 

7. Koordinace deflnk s nafizenfmi Ministerstva fipang Spoienych statU. Bez ohledu na 

clanek 1 Dohody a definice stanovene v pfflohacb k Dohode, mtlie teskA republika pfi 

implementaci Dohody pouZft a mllie dovolit eestjm financnfm institucim pouf{t definici 

v pffslumych naffzenfoh Ministerstva financi Spojenych stlrtii namisto odpovfdajid definice 

v Dobode za pi'edpokJadu, f.e by toto poufiti nezmafilo ul!ely Dohody. 

~Iand:5 

Spolupnice pn dodriovanf a vynucovani 

I. Meoe vtznamne a adminlstrativnf chyby. Pffslu5ny organ omamf pfislu8nemu organu 

druhe smluvnf strany, pokud prvne jmenovany pfislt1sny organ ma dOvod pfedpoldadat, !e 

administrativnf chyby nebo jine men! vyznamne chyby mohly vest k oznamenf nespravnych 

nebo ne0plnych informacf nebo vest kjinym poru5enim Dohody. Pfrslu§ny organ druhe smluvnf 

16 

strany uplatnf sve vnitrostatnf pravo (vCetne pffslu§nych sankci). aby zfskaJ opravenou alnebo 

iiplnou informaci nebo vyle§il ostatnf pormenf Dohody. 

2. 	 yYmamne nedodriovanf oozadavkti. 

a) 	 Pi'fslumt org4n uvedomi pffslumy organ drube smluvni strany, jestlife prvni 

ze jmenovanych pfisJumych org8nu zjistf, f.e ze strany oznarnujfcf fin~nf 

instituce v druhe jurisdikci dochlizf k vyznamnemu nedodrZovani povinnosti 

z Dohody. Pfislumy orgm dmhe smluvnf strany pri feSe.ni vfmamneho 

nedodrt.ovan{ poZadavkU uvedenych v oznameni uplatni sve vnitrostatnf pnivo 

(vrem~ pfislusnych sankci), aby vyre!il vjznamne nedoddovani popsanych 

pof.adav.lal. 

b) 	 Jestli:Ze v pfipad! oznamujfcI ~eske finan~nr instituce tyto donucovacf akce 

neyYi'esf nedoddovanf pozadavkii do 18 ~sicu pore, co pffslu!ny orglin poprve 

mle omamenf o vyznamnem nedoddovanf poZadavkU. Spojen6 staty budou 

s oznamujicf ~kou financni institucf nakladat podte tohoto odstavce 2 pfsm. b) 

jako s neueastnfoi se finanenf instituci. 

3. VyuZivani extemfch ooskvtovateld sluleb. KafdA smluvni strana mii:Z.e oznamujfcim 

fmanmun institucfm povolit, aby k pln6nf povinnosti, ktere na n! smluvni strana klade ve smysiu 

Dohody, poufivaly extern£ poskytovatele sluZeb, av~ tyto povinnosti ziistavaji odpovednostf 

omamujfcfch financmlch institucf. 

4. Prevence obchaizenf oovinnostf. Smluvnf strany zavedou nezbytna opatrenf k tom~ aby 

finanbifm institucfm zabr8nily pfijmout postupy, jejichZ ueelem je obchBzenf povinnosti 

omamov.inl podle Dohody. 

Clanek6 

Vzajemoy zavazek ke zvylovani efektivity vjm~ny informacf a jejl traosparentnostl 

I. Reciproclta. Vlada Sp<>jenych stitQ uzmiva nutnost dosdenf rovnocennych 6rovnf 

vzajemne automaticke vYt11eny infonnacf s Ceskou republikou. vtada Spojenych sta.tU se 

zavazuje k dal!imu zlep!klVanf transparentnosti a posilovanr vztahu s Ceskou republikOu 

vypljvajicich z vjm&ty infonnaci pokraeovat v pfijfmlini pnivnfch pfedpisu a prosazovarum a 

podporou pHslu§ne legislativy k d<>Sa7.eni takovjch rovnocennych urovni vzajemne auromaticke 

vjmeny. 

2. Naklaidaof s priitokortmi platbami (oassthru payments) a hrybjmi pnjmy. Smluvnf . 

strany se zavazuji spoJupracovat spoleene, i s dalsimi partnersJcYmi jurisdikcemi. na vytvareni 

praktickeho a ucinneho altemativnfho pl.'fstupu k dosaienf strategickjch cilu pfi sn\Zeni dane ze 

:zahraniCnfch pmtokovjch plateb a z hrubjch pfijmO, ktecy bude minimalizovat zatEZenf. 

17 
3. 	 Vytyareni mol~n6ho modaJu pro omamovanf a yhqfug. Smluvnr strany se 7.8Vazujf. 

f.e budou spolupracovat s jinymi partnerslcymi jurisdikcemi a Organizacf pro ekonomickou 

spolupnici a rozvoj a s Evropskou unif na pi'izp6sobovaru podmfnek Dohody a jinych dohod mezi 

Spojen:Ymi staty a partnersJcymi jurisdik.cemi spoleenemu modelu automatick~ vjmeny 

informacf. veetnc! vytvarenf standardu oznamovanf a postupu naldite ¢00 pro finanenf instituce. 

4. Dokumenmce k u§fdm vedentm k 30. ~ervnu 2014. Pro omamovane ucty vedenymi 

oznamujfcf fmanCni institucf k 30. eervnu 2014, platf: 

a) 	 Spojene stAty se zavazuji, k pro omamovanf skuteatostf z roku 2017 

a misledujicfch let stanovf do 1. Iedna 2017 pravidia vy:tadujfc{, aby oznamujici 

financru instituce ve Spojenych statech zfskaly a oznamily ~ke DIC jednotlivjch 

majitebl oznamovanych ceslcYch uctii,jak vyhduje ch\nek 2 odst. 2 pism. b} bod 1 

Dohodya 

b) 	 CeskA republika se zavazuje~ fe pro_ oznamovanf skutecnost{ z roku 20J 7 

a nasledujfcfch let stanovi do I. Jedna 2017 pravidla vyiadujicf, aby oznamujfci 

financnf instituce v Cesk.e republice ziskaly americke TIN jednotlivjch 

specifikovanych americkych osob, jak vyfaduje clanek 2 odst. 2 pism. a) bod I 

Oohody. 

Clanek7 

Konzistentni uplatilovani FATCA v partner.skfch jurisdikcicb 

1. Ceske republice bude pi'i7.nana vyhoda vyplyvajfcf z jakjchkoli pfizniv~j§ich podmfnek 

podle ~18nku 4 nebo PHlohy I Dohody tjkajfci se uplati'1ovani FATCA na ~ke finan6Jf instituce 

poskytovana jine partnerske jurisdikci podle podepsane dvoustranne dohody, podle ktcre se druha 

partnerska jurisdikce z.avazuje pfevzft stejne zavazky jako CeskA republika vymezene v ~lancich 

2 a 3 Dohody a uplatiiujf se na ni stejne smluvni podmfnky stanovene vt!chto ~Iancich av 

~Jancfch S d 9 Dohody. 

2. Spojene st8ty teske republice jakekoli takove vjhodnej§i podmfnky oznamf a musf 

takove vjhodnej§i podmfnky automaticky podle Dohody uplati'lovat. jako kdyby byly stanovene 

v Dohod~. a to od data podpisu dohody 7.&hmujici vjhodnej§i podm!nky, pokud Cesk.8 republib 

toto uplatnmf pfsemne neodmftne. 

l:Ianek8 

Konzultace a zm~ny Dohody 

1. v pffpad~. !e vzniknou jakekoli obti:f.e pn provadeni Dohody, kaZda ze smluvnich stran 

muze t.adat o konzultace s cflem pfijeti ruilmtjch opatfenr, kt.era mbezpe~i plnen£ Dohody. 

18 
2. Tato Dohoda mliZe bjt m!n&ia vzajemnou pisemnou dohodou smluvnfch stran. Polcud 

nenf dohodnuto jinak, zm~na nabude platnosti stejn:9mi postupy jako stanovenjmi v ~18.nku IO 

odst. 2 Dohody. 

Pn1ohy 

Pfilohy tvofi nedflnou sou~t Dohody. 

CianeklO 

Vstup v platnost 

I. Tato Dohoda vstoupi v platnost k datu notiflkace Ceske repubJiky Spojen:Ym stAti'tm, 

kterou Ceskt republika pisemn6 ozruimf, fe dokoncila sve vnitrostitni postupy nezbytne pro 

vstup Dohody v platnost. 

2. Tuto Dohodu milie Icterakoli ze smluvnich stran zru~it zaslanfm pfsernne vypov&l.i dn.Jhe 

smluvnf stran!. Tato vjpov&f nab:Yva platnosti prvnfho dne m~fce nasledujiciho po uplynuti 12 

~icu od data vypovedi. 

3. Smluvni strany do '.31. prosince 2016 s dobrjm funyslem projednajf pnpadne zmeny 

Dohody talc, aby odrileiy vyvoj zavazkli uvedenych v ~lanku 6 Dohody. 

Na d6kaz toho nfie podepsani, jsouce k tomu h\dne zmocneni, podepsali tuto Dohodu. 

D!no v 1b::z.ze doe ¥. 20 If ve dvou vyhotovenfch v jazyce anglickem 

a i!eskem, pfireml 0 menf majf stejnou platnost 

ZA SPOJENE STATY AMERICKE: 


19 

L 

... 
 PRILOllAI 

POVINNOSTI NALEZITE Ptl:E PRI ZJl~TOV.ANf A OZNAMOV.ANi INFORMACf 

0 OZNAMOV ANYCH AMERICKYCH UCTECH Ao PLATBACH NEKTERYM NEir~ASTNiciM SE FINANCNiM INSTITUciM 

Tieobeene 

A. Ceska republika bude pobdovat, aby omamujici eeske financnf instituce pom.ily 

postupy naieZite pece obsdene v pffloze I Dohody pfi zjiSt'ovam oznamovanych americkjch 

a uctO dnenych ne6.~cfmi se finani:!ilimi institucem.i. 

B. 	 Pro ueely Dohody plati: 

I. 	 Dolary u vkch castek jsou dolary Spojenych statd a tyto Mstky musi b:Yt 

vyldadany talc, Ze vyjadfujf ekvivalent v jinych m~h. 

2. 	 Pokud zde nenf stanoveno jinak, zdstatek na uctu nebo hodnota uetu se stanovf 

k poslednimu dni kalendMniho roku nebo jineho naleiiteho oznamovacfho 

obdobi. 

3. 	 V pHpade, u je podle pffiohy I nutne stanovit prahovf ztist.atek nebo prahovou 

hodnotu k 30. rervnu 2014, pffslu!ny zllsta.tek nebo hodnota se stanovf 

k tomuto dni nebo k poslednfmu dni oznamovacfho obdobf, Ictere konef 

bezprosl:feWW pfed 30. ~rvnem 2014, a kde je nutne stanovit prahovy mstatek 

nebo prahovou hodnotu k poslednfmu dni kalendMnllio roku podle pffiohy I, 

pflslu5ny mstatek nebo hodnota budou stanoveny k posledn.imu dni 

kalendafniho roku nebo jinebo ruileiiteho oznamovacfho obdobi. 

4. 	 Podle oddflu II pododdflu E bodu 1 pffiohy I se s ~em naklooa jako 

s oznamovanjm americJ.cYm u&em p00£naje datem., ktere je jak.o takove 

uvedeno v postupech nAletite p6ee v pffloze I. 

5. 	 Neni-li stanoveno jinak, informace o oznam.ovanem americk.em uctu budou 

oznamov8ny jednou v kalendtinlm roce nasledujfelln po roce, k nem\d 

se tyto informace vztahuji. 

C. Jako alter.nativu k postupllm popsan:Ym v jednotlivych castech pffiohy I mUie Ceskli 

republika svjm oznamujicfm OO!lk:Ym finanbrlm institucim povolit, aby ke zji§teni, zda uOOt je 

omamovanjm americJ.cYm t'rotem nebo ~tem dden:Ym neu~d se fmancni institucf, 

pouZfvaly postupy popsane v pledmetnych nalizeni~h Ministerstva financ{ Spojenych stitU. 

Ceska ~lika milie povolit oznamujicim ~esJcym financnim instituchn, aby provedly 

tak.ovj vyber samostatne pro kafdou Mst pffiohy I bud' s ohledem na v8echny pHslu9n~ 

financni (JCty, nebo samostatnl!, s ohledem na jakoukoli jasne zji~t'ovanou skupinu takovych 

uctll (napfiklad podle oblasti podnikani nebo inista, kde je uCet veden}. 

20 
II. Drfye existo.iicf u~ty fniekfch osob. Pro ueely zji~t'ovaru oznamovanych 

americlcych mezi dHve existujicimi UCty ddenjmi fyzicJcYmi osobami (,,dfive existujicf 

ucty fyzickjch osoo") plat! nife uvcdemi pravidla a postupy. 

A. UCty, kteri nenf natn6 provffovat. ziilt'ovst ani ozgamovpt. Pokud si omamujfcf 

finaneni instituce nezvolf j~ a to bud' s ohledem na v!echny dfive existujici ~ty 

fyzickych osob, nebo samostatn~. s ohledem na jakoukoli jas~ w&nou skupinu takovfch 

MtO, kde provad!cf pravidla v Cesk6 republice ~ovou volbu umoiiiujf, ni2.e uvedene ucty 

neni nutne prov!fovat,.zji~ovat ani oznamovat.jako omam.ovane americke liCty: 

1. Podle pododdilu E bodu 2 tohoto oddilu dfive existujici ueet fyzickfch osob se 

.zllstatkem nebo hodnotou, kteri neni k 30. eervnu 2014 vy~f nd 50 000 USD. 

2. Podle pododdilu E bodu 2 tohoto oddilu dHve existujfci uCet. fyzickYch osob, 

kterY je pojistnou smlouvou s .ka.pibilovou hodnotou nebo smlouvou o poj~ni 

d-ocb.odu k 30. a:rvnu 2014 se zdstatkem nebo hodnotou ve vj!i 250 000 USD nebo 

niilf. 

3. Drive existujicf uoot fyziclcych osob, ktecy je pojistnou smlouvou s kapitalovou 

hodnotou nebo smlouvou o pojiS~ni dtlchodu, za predpokladu, i.e ztkon nebo 

provadeci pravnf pfedpisy Ceske republiky nebo Spojenych statti ueimre br8nf sjedruini 

pojisrem s kapitalovou hodnotou nebo smlouvy o pojisteni duchodu americicym 

rezidentUm. (jestlife napfiklad pfislumui finan~ni instituce nema poZadovanou 

registraci podle pr!vnlho pfedpisu Spojenych stitU. a pnivni pfedpisy v Ceske 

republice vyhduji oznamovam nebo sr&Zenf tYkajfcC se pojistnych produk:tli ddenjch 

rezidenty Ceske repUbliky). 

4. Depozitni se zdstatkem ve vj.§i 50 000 USD nebo niZ§f. 

B. Postupy prov~fovagf dfive existuifcfch U.cta fyzick;tch osob se ziistatkem nebo 

hodnotou, kteni je k 30. eemu 2014 yyiS( nei 50 000 usD Cv pnpad~ ooibtnfch sm.luv 

s kapiWouu hodnotou nebo smluv o ootBt~n( d6ehodo vvUi nel 250 000 USD), ale 

nepfesahuje 1 000 OOOUSD <..ti~ s niflf hodnotou''l 

I. Vyhledavani y elektroniclcfch dmamesh. Oma.mujicf finan~ni 

instituce musi provel'ovat data s momosti elektronickeho vyhledavam vedemi 

omamujfcl ooskou finan~nf institucl a zjistit jakoukoli z niZe uvedenych americkych 

indicil: 

a) zji!t'ovlini majitele u~tu jako americkeho o~ nebo americkeho 

rezidenta, 

b) jednozn~n~ om~( mista narozenf ve Spojenych statech, 

c) aktualnf adresu pro dorueovam nebo adresu bydliSt! ve Spojenych 

statech (vcetne po~ovni pfib.radky ve Spojenych statech), 

d) aktualni tclefonnf ~fslo ve Spojentch statech, 

21 

e) trvale pffkazy pro plevod fma?Wnfch prostfedkil na uret vedeny ve 

Spojenych sbitech, · 

f) aktwilne platnou plnou moc nebo podpisove pnivo ud!lene osotre 

s adresou ve Spojenych statech nebo 

g) adresu osoby pfebirajici postu nebo osoby pro Uschovu p<>Aty, kteni je 

Jetlillou adresou, kterou oznamujfof :finaru:nf instituce eviduje o majiteli 

uctu. v pfipade dflve existujfciho u~tu fyzicke osoby, ktecy je iiftcm s niZ!i 

hodnotou, se adresa osoby pfebirajicf poStu mimo Spojene staty nebo osoby 

pro lischovu poSty nepovaZllje za americkou indicii. 

2. JestliZe elektroniclcym vyhledavamm nebudou zjiSten.y zadne z americkjch indicif 

uvedenych v pododdilu B bodu 1 tob.Qto oddilu, nejsou nutna ZadnA dal~C opatfenf, dolcud 

u u~ nedojde ke zmexre okolnostf, kteni povede k jedne nebo n~olika americicym indicilm 

souvisejfcim s tfmto ~tern, nebo se uCet stane uctem s vysokou hodnotou, jak je po}>SMo 

v pododdflu D tohoto oddilu. 

3. JestliZe budou elektronick:Ym vyhledavanim zjisteny jak.ekoli z americk.Ych indicii 

uvedenych v pododdilu B bodu I tohoto oddilu nebo nastane zmena okolnosti, ktera povede 

k jedne nebo nekolika americkjm indiciim souvisejicfm s tfmto uctem. pak musi oznamujicf 

eeslca finanau instituce s UCtem nakladat jak.o s oznamovan:Ym americkYm u<Stem, pokud se 

nerozhodne pro poutiti pododdilu B bodu 4 toboto oddilu a pro tento u~.et neplati nekteni. 

z vY.jimek uvedenych v tomto bodu. 

4. Bez ohledu na zjWnf emerickjch indicif podle pododdilu B bodu 1 tohoto oddilu 

neni oznamujfcf Cesk8. :finaOOnf instituce povinna nakhidat s lWtem jako s oznamovanjm 

americlcym 6~ v tech.to pfipadech: 

a) JestliZe z informaei o majiteli uetu jednoznaen! vyplyva jeho misto naro~ni 

ve Spojenjdi stAtech, oznamujfof feskA firuuronf instituce zfska nebo dflve prov!fila a 

vede z8znam o: 

(1) ~tnem prohlasem. te majitel uau ne.nf americk9m obCanem ani 

americkjm rezidentem pro dallove ueely (coz mile hYt na formulan IRS W-8 

nebo jinem obdobnem odsoublasen6m formuWi), 

(2) pasu jine zeme ne2: Spojenych statU nebo jinem dokladu totomosti 

vydanem vlMou .. kterj prokazuje obCanstvi nebo stAtnf pi'fslumost majitele 

u~ v jine ze.mi I1CZ ve Spojenych stAtech a 

(3) kopii potvrzeni 0 ztrat~ statni pfislumosti americk6ho majitele uetu 

nebo pfimerene vysv~tleni: 

(a) duvodu, proC majitel ucni toto potvrzeni nema i pres skut~nost, 

te sc vzdal americkeho ob&nstvl, neho 

22 
(b) duvodu, pro~ majitel uctu neziskal americke obCanstvi pfi 

narozenf. 

b) v pfipade, Ze informace 0 majiteli u~ obsahujf aAtudlnf atlresu pro 

doruaw6nf ve Spojenjch sttltech nebo adresu bydliiti, jedno .nebo nBwlik 

tdefonnich Bsel ve Spojenjch statech, ktera jsou jedinjmi telefonnlmi &ly 

souvisejidmi s tfmto llCtem. oznamujfci: 008ka fi.na:OOnf instituce ziskii nebo dfive 

provmla a vede viznam o: 

(1) Cestn.em prohlileni, ie majitel lictu neni americlcy obCa.n ani americkj 

rezident pro daiiove ueely (cof mM.e bjt na formulili IRS W-8 nebo jinem 

obdobnem odsouhlasenem formulafi) a 

(2) listinnych dfikazech podle definice v pododdilu D oddilu VI pfilohy I, 

prokazujicfohjmy nez americlcy status majitele U.ctu. 

c) V pffpade, ze informace o majiteli 'fil:tu obsahujf trvalt! pFika:zy pro pfevod 

flnanlnich prosthdku na americkj ucet. oz:ruunujfci ceska financni instituce ziska 

nebo dfive prov8ila a vede z8znam o: 

{1) eestnem prohlileni, ze majitel lietu nenf americk:j obCan ani americkY 

rezident pro daD.ove u~ly (coz mM.e bjt na formulan IRS W-8 nebo jinem 

obdobnem odsouhlasenem fonnulan) a 

(2) listinnjch dUkazech podle definice v pododdilu D oddflu VI pffiohy I, 

prokazujicfohjiny ne~ americkj status majitele uctu. 

d) V pfi~, te informace o majiteli UCtu obsahujf aktu61ne platnou plno11 mac 

nebo podpisovi prtivo udlleni osobl s (IJ/resou 11e Spojenjch mftech, adresu osoby 

pieblrajlcipoltu nebo osoby pro 6schovu polty, klera )e )edJnou tulresou r.jiJtlnou 

o majiteli ilCtu, nebo jedno 6 vke tdefomrlch &el ~ Spojenjch st4tech (pokad 

s Ui!tem souvisi i telefonnf &lo mimo Spojeni stdty). oznamujfcf ~li tinancru 

instituce zisk.a nebo dfive prowfila a vede 2.3.znam o: 

(1) eestnem prohlMenf, ze majitel u~tu neni americkj ob~ ani americky 

rezident. pro daiiove ..meJy (cof mMe bYt na formuJMi IRS W-8 nebo jinem 

obdobnem odsouhlasenem formulafi) nebo 

(2) listinnych dUkazech pod.le definice v pododdi1u D oddflu VI pfflohy I 

prokazujicichjiny lleZ americlcy status majitele uctu. 

C. Dalli postuov olatne WO dfive existuUci u~ty fvzickfch osob. kteri isou jijy 

s niZSi hodnotou 

1. Provereni, zda dfive existujicf ucty, ktere jsou Ui:ty s nras{ hodnotou, obsahuji 

americke indicie, musf bjt provedeno do 30. cervna 2016. 

23 
2. JestliZ.e u dflve existujfcfho u.au fyzicke osoby, ktecy je uctem s nWf 

~tou, dojde .b zm~n! okolnosti, jez povede k jedne nebo nek:olika americkjm 

indic~., popsanym v pododdflu B bodu 1 tohoto oddOu, spojenYm s timto u~tem, pale 

oznamuJici feskA t'inanW instituce musf naklddat s u~tem jako s oznamovanjm 

americJcYm ~. pokud neplatf pododdll B bod 4 tohoto oddilu. 

3. S '1jimkou depozitnich wt\\ popsanych v pododdfiu A bodu 4 tohoto oddflu 

plat{, u s jakYmkoli dfive existujfcfm ~tem fyzicke osoby, kterY byl zji~n jako 

oznamovany americkj u~et podle tohoto oddflu, se bude nakladat jako 

s oznamovanjm americkjm u~tem ve vsech nasledujicich letech, pokud majitel u~t.u 

nepfestane bjt specifikovanou americkou osobou. 

D. Rodifene oostupy proylfovan( dnve emtuiicich u~tU fyzickfcb osob se 

mstatkem nebo hodnotou, kfer! le k 30. ~ervnu 2014, nebo k 31. prosinci 201S nebo 

jakebokoli nasleduiic.iho roku yyDI nei 1 000 000 USO (,,gftv s mokou hodnotou"l 

1. Vyhledavani v elekt[onickfch zaznamech. Omamujici eeskA finananf 

instituce musi provait, zda data s mo.Znosti elektronickeho vyhledavam vedena 

oznamujicl ~ou financni instituci, obsahuji jakekoli americke indicie uvedene 

v pododdfiu B bodu 1 tohoto oddilu. 

2. Vyhledivanf v listinnfeh zhnameeh. Jestli.Ze databaze s momosti 

elektronickebo vyhledavam u oznamujfci ceske financm instituce obsahuji pole pro 

Wechny infotmace uvedene v pododdilu D bodu 3 tohoto oddilu a tyto infonnace jsou 

v nich uvedeny, pak dal§i prohledavam listinnych dznamu neni nutne. Pokud 

elektronicke datablize v5eclmy tyto infonnace neobsahuji, oznamujici finanan 

instituce musi u s vysokou hodnotou rovnez provMit, zda aktu8lnf hlavni sloZka. 

s daty o z8kamfk:ovi obsahuje jakekoli americke indicle uvedene v pododdflu B bodu 

I tohoto oddilu, a pokud se tyto v aktuAlni hlavnf slof.ce s daty o z.Bkamfkovi 

nenachazej4 musi je vyhledat v nff.e uvedenych dokumentech souvisejicich s ~~ 

ktere oznamujici OOskA finan~n{ instituce ziskala za poslednich p!t let: 

a) v nejnov~j~ich Iistinnych dilkezech sbromildmych k uctu, 

b) v nejnovej§i smlouve 0 zaloZenf ~tu nebo dokumentaci k uctu, 

c) v nejnovej§i dokument.aci, kterou oznamujici ~a financru instituce 

ziskala podle AMI.JKYC postupu nebo pro jine 7Jkonne ucely, 

d) v jakYchkoli aktualne pJ.atnYch plnych mocich nebo fonnutafich pro 

podpisova pniva, a 

e) v jakychkoli aktwilnC platnych trvalych pfikazech pro pfevod 

financnich prostfedldl 

3. Vijimka v pflpade, le datal>Ue obsahuU dostateent informace. 

Oznamujici ~a fmancni institu.ce nenf povinna prohleda.vat listinnC ztimamy. jak je 

24 
popsano v pododdilu D bodu 2 tohoto oddilu,, jestliZ.e informaoe s momosti 

elektronickeho vyhledavam u oznamujici Ceske finan~ni instituce obsahujf tyto udaje: 

a) statni pfislu§nost nebo zemi, v nf.Zje majitel Mtu rezidentem, 

b) adresu bydlOO m.ajitele a jeho adresu pro doruoovam aktu8lne 

vedenou u omamujfoi eeske finanlnf instituce, 

c) telefonni cislo nebo cisla majitele uctu, aktualne vedena u oznam1,1jici

eeske finanCni instituce, 

d) skuteCnost, zda existuji trvale pi'ikazy pro pfevod finanauch prostfedkU 

z uctu na jiny ii~ (v~! uctu ujin~ pobo&y omamujici ceske finanau 

iostituce nebo u jine finan~nf instituce), 

e) skuteCnost, zda existuje aktualni adresa osoby pfebirajfoi postu nebo 

adresa osoby pro Uschovu poSty pro majitele u~tu. a 

f) skutronost, zda k uetu existuje jakak:oli pJ.na moc nebo podpisove pravo. . 

4. Dotaz k zfskani aktualni malosti od mandera pro styk se zakaznfkv. 

Krom! vjse popsaneho prohledAvam elektronickjch a listinnych zaznamll musi 

omamujicf ~ka financnf instituce nakladat jako s oznamovan::Ym americJc:Ym u~tem 

s jakjmkoli Uttem s vysokou hodnotou,, kteremu je pfid!len inana7.er pro styk 

se zakazniky (veetne jak.ychk.oli UC°td spojenych S tfmto UCtem ·S vysokou hodnotou), 

jestlife mander pro styk se zakazniky ma aktualni znalost toho~ Ze majitel uctu je 

specifikovanou americkou osobou. 

5. Ueinek ztf§t~ni am.eriekfch tndidi 

a) Jestli7.c pfi vjk popsanem roz§ffen6m prov!fenf oot6 s vysokou 

bodootou nejsou zj~y 2.adne z americicYch indicii uvedenych v pododdflu B 

bodu 1 tohoto oddilu a nenf zj~t!no, Ze \Wet drai specifikovana americkA osoba 

dle pododdilu D bodu 4 tohoto oddilu, nejsou nutn.A 1.8dnA dal!f opatfenf, 

dokud nedojde ke ~nl okolnosti, ktera povede k jedne nebo vice americkYm 

indicilm souvisejicfm s timto 11~. 

b) JestliZe pfi vYSe popsanem roz!~em provMeni uCbi s vysokou 

hodnotoujsou zji.Steny jakekoli americke indicie uvedene v pododdilu B bodu 

1 tohoto odd.flu nebo jestli.Ze dojde k nasledne zmene okolnosti, ktera povede 

k jedne nebo nekolika americicym indiciim souvisejidm s tfmto ~tern. 

oznamujfci cesli finanem iostituce musi s Mtem naklcidat jako 

s oznamovanjm americlcym u~tem, pokud nezvoU poufiti pododdilu B bodu 4 

tohoto oddflu a pro tento ul:!et neplati nekteni z vjjimek uvedenych v tomto 

bodu. 

c) S vjjimkou depozitnich u~U'.i popsanych v pododdilu A bodu 4 toboto 

odd.ilu platf, fe sjakjmkoli dfive existujicim uctem fyzicke osoby, Jcteij byl 

25 
zji§t!n jako oznamovany americky ueet pod.le tohoto oddiJu. se bu.de nakladat 

j~ s oznamovanYm americlcym uctem ve vkch nasledujicich letec~ pokud 

maJ1tel uetu nepfestane bjt specifikovanou americkou osobou. 

E. DaJSi oostupy platne pro lifu s mokoa hotlnotou 

1. Je-li dfive existujfcl fyzicke osoby ke dni 30. fervna 2014 u~ 

s vysokou hodnotou, oznamujicl eeska financni instituce musi u takoveho uctu provest 

rozSifene postupy prov~fenf popsane v pododdilu D tohoto oddflu do 30. eervna 2015. 

Jestlife je takovy u~ na z8klade tohoto provefeni zjiSten. jako oznamovany americk.Y 

ucet dne 31. prosince 2014 nebo dffve, oznamujicf eeska financni instituce musi 

po7.adovane informace 0 tomto uctu z roku 2014 uvest v prvn:f Zjnive 0 a pote 

kaZdoroene. v pfipad~ uctu zj~teneho jako oznainovanj americJcy ~t po dni 

31. prosince 2014 a ke dni 30. ~rvna 2015 nebo dfive, oznamujici eesk:a financnf 

instituce nemusi oznamovat infonnace o takovem uetu za rok 2014, ale musi 

infonnace 0 tomto uctu oznamovat pote kaZdoroQJ.~. 

2. JestliZe dflve existujicf 'OOet.fyzicke osoby ke dni 30. eervna 2014 nenf Octem 

s vysolrou hodnotou, ale stane se jim k poslednimu dni roku 2015 ncbo jalcehokoli 

misledujiciho kalendafmno roku, omamujfci ceska financni instituce musi u takoveho 

uctu provest rozmene postupy provefeni popsane v pododdilu D tohoto oddilu do 8esti 

mesfou po poslednfm dni kalendafniho roku, v n&m se ueet stal uctem s vysokou 

hodnotou. Jestli~ je takovy u~t na z8klad! tohoto provefeni zji§ten jako omamovany 

americlcy ueet, oznamujfoi Ceska :finan.Cni instituce musf pobdovmre infurmace o 

tomto UCtu z ro.ku, v nemz byl zji.Sten jako omamovmiY ameiickj 'Met a 

znastedujfclch let oznamovat laddorOOri~ dolfud '"majitel -uctu· nepfestane bjt 

specifikovanou americkou osobou. 

3. Pote, co oznamujfcf Ceska finan~nf instituce na ucet s vysokou hodnotou 

pouZije roztifene postupy provS:ov8ni stanovene v pododdi1u D tohoto odd.flu, 

oznainujicl OOsioi finan&rl instituce nebude povinna tyto postupy movu pouZft 

s vyjimkou dotaz.ani se manllZera. pro styk se ~kaznfky podle pododdilu D bodu 4 

tohoto oddilu ve vztahu ke stejnemu ~ s vysokou hodnotou v jak.~mk:oli 

nasledujicfm roce. 

4. Jestlif.e u u~tu s vysokou hodnotou dojde ke zmen! okolnosti, kteni povede k 

jedne nebo n~kolika americkjm indicilm, popsanou v pododdi1u B bodu 1 tohoto 

odd.flu a souvisejfcl s u&m, musi oznamujici eesk.a financnI instituce s tim.to U&em 

naklBdat jako s oznamovanjm amerlc.kYm ~em. pokud nezvoll poutitf pododdilu B 

bod 4 tohoto oddilu a pro tento ueet neplatf n!ktera z vjjimek uvedenych v tomto 

bodu. 

5. Oznam.ujfci <Ses.ka financnf instituce musf zavest postupy k zaji!t&lf toho, aby 

manam pro styk se z3kazniky mohl u uctu zjistit jakoukoli zmenu. okolnosti. Bude-Ii 

napfildad manderu pro styk se zalcaznfky ozn{tmeno, z.e majitel uctu ma ve Spojenych 

statech novou adresu pro doru00v8.ni, je oznamujici eeska finaneni instituce povinna 

26 
novou adresu povU.ovat za zm~nu okolnostf a pokud si zvoli pouZiti pododdilu B 

bodu 4 tohoto oddilu, bude povinna od majitele u~tu ziskat pfislu!nou dok:umcntaci. 

F. five existu"id Ii c osob ktere dokum tova ro aRite ·me u . 

Oznamujfoi &.-ska :finanan instituce, ktera pfedtim obddela dokumentaci od majitele ~tu 

prokazujicf status majitele itCtu jako ani americkeho o~ana ani americkeho rezidenta,. nemusi 

vykonavat postupy podle pododdOu B bodu 1 tohoto oddilu u UttO. s nif§i hodnotou nebo 

podle pododdilu D bod'O: 1 a! 3 tohoto odd.flu u nail s vysokou hodnotou, aby vybov!la svym 

zA.vazJalm. podle smlouvy s IRS o kvalifikovanem zprostledkovateli, sniZejicf osobni 

spol~nosti nebo sniZejicfm zahranicnim sverenskem fondu. 

ill. Nove uetv fyzickfch osob. Pro uooly zji§t'ovam oznamovanych americkjch uetii 

vnim.ci .XtU fyziclcych osob zalo~nych cine I. cervence 2014 a pozdeji (.,nove ~ty 

fyzickjch osobj platf n£Ze uvedena pravidla a postupy. 

A. U&v. k.tere neni nutne proverovat. zjifoyat ani Qznamovat. Pokud si omamujfcf 

eesk:a finanfoi instituce nezvoli jinak, bud' s ohledem na v!echny nove ucty fyzickjch osob 

nebo samostatne s ohledem na jakoukoli jasne zjistenou skupinu tako'YJch 'L'Wtd, a pokud 

provadeci pravidla v Ceske republice tuto volbu umofiiujf, nasledujici nove ~ty fyzickych 

osob nenf nutne proverovat. zji§fovat ani ozn.amovatjako oznamovane americke u(!ty: 

1. Depozitnf ~. pokud Zllstatek na OOtu nepfesahuje 50 000 USD na konci 

jake"hokoJi kalendMnfh.o roku nebo jmeho nfileZiteho oznamovaciho obdob£. 

2. Pojistnou smlouvu s kapitalovou hodnotou, pokud kapit.8lova hodnota 

nepfesahuje 50 000 USD na konci jakehokoli kalendafniho roku nebo jineho 

nAJ.diteho oznamovaciho obdobi. 

B. Ostatni nove U.Cty fyzjckfch osob. U no-vYch u~tli fyzickjch osob, Ictei:e nejsou 

pops3ny v pododdflu A tohoto oddilu, je oznamujici eeska. finan(!nf. instituce povinna pl.'i 

zalohmi u~tu (nebo do 90 dmi po konci kalendMnfho ro~ v nemz ueet pfestava b:Yt ~tem 

uvedenjm. v pododdflu A tohoto oddflu) ziskat cestne prohlasem, ktere mM.e bjt souMsti 

dokumentacc k z.aloZeni uctu, kter6 oznmn.ujicf ~e ~ni instituci umomf stanovit, zda 

je majitel Uftu rezidentem ve Spoje11Jch stBt.ech pro dafiove ueely (za americkeh.o o~ se 

pro tento Ufel povduje americky rezident pro dailove iicely, i kdyt je majitel n~tu daiiovym 

rezidentem jine jurisdikce). a potvrdit dostat~nost tohoto OOstn.eho prohlii!eni na zatclade 

informacl ziskanycb oznamujici Ceskou :finanCni institucf v souvislosti se zaloZenfm u~tu. a to 

veetne jakekoli dokumentace shromUd!ne pod.le AMUK.YC postupii. 

1. Je-li eestnjm prohlilenim potvrzeno, u majitel u~je rezidentem Spojenjch statU 

pro dai'iove llfely, oznamujfcf feska finanooi instituce musi s uetem nakladat jako 

s oznamovanjm. americk:Ym u~tem a ziskat eestne prohlasem zabmujfci americke TIN 

majitele u~ (ktere mliZe bjt na formulan IRS W-9 nebo jinem obdobnem 

odsouhlasenem formu18fi). 

2. JestJite u noveho UCtu fyzicke osoby dojde ke zm.ene okolnosti, ze kterjch se 

omamujici ceska financnf instituce dozvi nebo bude rnit duvod pTedpokladat, te 

27 
pllvodni festne prohlMeni je nespravn6 nebo nespolehlive. oznamujicf &ska finanau 

instituce nesmi spolebat na puvodni.~prohlaSenf a je povinna zfskat platn6 oostne 

~hlMen!, kter:Ym zjisti, zda je majitel lictu americJ.cym obfanem nebo americk9m 

rezidentem pro daii.ove ~y. Nebude-Ji omamujfci Ceska finan~ instituce schopna 

pla1ne c.estn6 proh1Menf ziskat, musf oznamujici ~ka finan~ instituce s Uftem 

naldadatjako s oznamovanjm americkjm uetem. 

IV. Dffve existnffcf u~ty entit. Pro ueely zjiSfovaini oznamovanych americkjch UCt1i a 

uctll ddenych neufastnfcfmi se finanfnftni institucemi mezi dffve existujfohni UCty entit 

(ndHve existujici UCty entit'') plat{ nfie uvedenA pravidla a postupy. 

A. Ulty entit, ktere neni nutne provefovat, ziiJt'ovat ani oznamovat. Pokud si 

oznamujfci ~ka. tinancnf instituce nezvolf jinak bud' s ohledem na v§echny dHve existujici 

UCty entit nebo samostatne s obied.em na jakoukoli jasn~ zji!t!nou skupinu takovjch uctti, a 

pokud provad~f pravidla v Ceske republice tuto volbu wnotiiuji, dfive existujfci ucty entit se 

zOstatky nebo hodnoto~ ktert ke dni 30. ~rvna 2014 nepfevysuji 250 000 USD, nenf nutne 

prov~vat, zjiSt'ovatani oznamovatjako oznamovane americke Mty, dokud zlistatek na uctu 

nebo hodnota ~tu nepfesahne 1 000 000 USD. 

B. Ucty entit, ktere je nutne provefovat. Dffve existujici ucet entit, kterY ma ke 

dni 30. ~ervna 2014 z6statek na u~ nebo hodnotu uctu pfesahujfc{ 250 000 usn. a dfive 

existujfcf entit, ktelj ke dni 30. cervna 2014 nepfesahuje 250 000 USO, ale jeho Zlistatek 

nebo hodnota na uctu pi'esallme k poslednimu dni roku 2015 nebo jakehokoli ruisledujfciho 

kalendafnfho roku 1 000 000 USD, musi bjt pro~y v souladu s postupy stanoven;Ymi 

v pododdilu D tohoto oddilu. 

C. U~ty entit. ktere ie nutne oznamovat. U dffve extstujfcfch uCbl entit popsanych 

v poooddilu B tohoto oddilu plati, jcn s ucty ddenYmi jednou nebo nekolika entitami, jei 

jsou specitikovanjmi americkYmi osobami, nebo drienjmi pasivnimi NFFE s jednou nebo 

nekolika ovlad.ajCclmi osobami, k:tere jsou americJ.cYmi o~y nebo americJcymi rezidenty, se 

bude nakl8.dat jBko s oznamovanjmi americJ.cYmi licty. 1'.Crom! tobo s ddenym,i 

neUi!astnichni se finanCnimi institucemi se bude nakIBdat jako s ucty, u nichZ jsou Uhrnne 

platby popsane v cl8nku 4 odst. 1 pfsm. b) Dohody o:znamovany ceskemu pfislum~mu 

org3nu. 

D. f'ostupv prov~fovanf ke zjiJtinf tlld. entit. kteri ie name oznamovat. U dfive 

cxistujfcfch .UCtll entit popsanych v pododdflu B tohoto oddilu musi oznamujici feska fin&OOnf 

instituce aplikovat nft.e uved.ene postupy provefovaru k wteni, ma je Met dden jednou nebo 

nekolika specifikovanymi americkjmi osobami, pasivnfmi NFFE s jednou nebo nekolika 

ovJ.adajicimi osobami, ktere jsou americkymi ob~y nebo rezidenty, neb.o je drZen 

~cfmi se finanCnimi institucemi: 

1. Stanoveni, zda je entita specirikovanou americkou osobou. 

a) Provefovam informaci vedenych pro 7.Skonne ~ely nebo pro ue\ely 

vztalni se za.k:azoiky (vcetne informac{ shromazd~nych podle AML/KYC 

28 
postup11) k uroenl; zda z informaci vypljva, Ze majitel uetu je americkou 

osobou. lnfonnace, z nichZ vypl;YvA, t.e drZitel uctu je americkou osobou, 

zahmuji pro tento ~I mfsto zaloZenf nebo zflzenf spole~nosti nebo adresu ve 

Spojenych stAteoh. 

b) Jestli7.c z infonnaci vypJjva, 2:e majitel u~ je americkou osobou, 

oznamujicf eeska financni instituce musf s tlln.to naklW:iat jako 

s oznamovan:9m americictm U.Ctem, pokud od majitele UCtu. neziska cestnC. 

prohla!enf (ktere mllZ.e bj't na formulan IRS W-8 nebo W-9 nebo obdobnem 

odsouhlasenem foanulafi) nebo na zaklade info~acf v jejim drZeni nebo 

vetejne dostupnych infonnaci oduvodnene neurei, Ze majitel uctu. neni 

specifikovanou americkou osobou. 

2. Ur~eni, .zda je neamerie.kft entita finae~n£ institud. 

a) Provefovaru informaci vedenych pro z6konn6 ueely nebo pro ueely 

vztahu se z8k.aznficy (veetne informac£ shromazdenych podle AMUKYC) 

k urceni, zda z informaci vypl:fva, Ze majitel uctu. je fmancni institucf. 

b) JestliZe z informaci vypljv3, Ze majitel uctu je financni iostituci, nebo 

si oznam.ujicf eeska fmancni institu.ce oven GlobaJ.nf zprostfedkovatelske 

identifikaCni cislo (GUN) majitele uctu na semamu FFI vydan6m IRS~ pale UCet: 

nem oznmnovan:Ym americkYm. uaem. 

3. Uneni. zda je finao~ni instituce neii&stnici se finan&i instituci. kdy 

platby teto instituci podlehaii omamovani uhrnnfeh ddah'l podle &nku 4 odst. l 

pfsm. bl Dohody. 

a) Na zAfdad~ pododdilu D bodu 3 pfsm. b) tohoto oddflu omamujfci 

:finanan instituce mM.e rozhodnout, ~e majitel iietu je eeska fin~ni 

institu.ce nebo ~nf instituce jine partnerske jurisdikce, jestlit.e omamujfci 

OOska :financm instituce odiivodn&l~ urff, ze majitel u~ ma takovj status na 

z81dade Globalnfho zprostfedkovatelskeho ~fsla na seznamu FFI vydanem IRS 

nebo jine informace, ktera je vefejn~ pfistupna nebo ve vlastnictvf oznamujici 

~ke financm instituce,. a to podle toho, co je pouZitelne. V takovem pffpade 

nenf nutn6 dale provefovat, zji~fovat ani omamovat. 

b) Jestlrae majitel uetu je eeskA finanCni instituce nebo finanCni 

instituce jine partnersk.e jurisdi.kce, se kterou zachlizi IRS jako s neUCastnicf se 

financni instituc~ pak ten.to uCet nen{ oznamovan~m americkYm u~em, ale 

platby tomuto majiteli Mtu musi bYt oznamovany, jak je uvedeno v ~18nku 4 

odst. 1 pism. b) Dohody. 

c) JestliZe majitel ll~tu neni reskou finan~ni instituci nebo finanCnf 

instituci jine partnerske jurisdikce, pak musf oznamujici eeska finan~ni 

instituce s majitelem uctu zacbazet jako s neucastnici se finan~ instituci, a 

29 
platby teto instituci je nutne oznamovat podle ~lanku 4 odst. l pism. b) 

· Dobody, pokud omamujfci Ceska financni instituce: 

(1) neziska od majitele uctu eestne problaSeni (ktere mUZe bYt na 

formuWi IRS W-8 nebo obdobnCm. odsouhlasenem fortnulan), fe je 

certifikovanou FFl povaiovanou za spldujfoi pof.adavky nebo 

osvobozenyro skut.e~nYm. vlastnfkem, jak jsou tyto termfny definovany 

v pfedm6tn1ch nafu:enfch Ministerstva financf Spojenych statll; nebo 

{2) v pHpade ucastnici se FFI nebo registrovane FFI povarovane za 

splilujici potadavky neoven Glob8lnf ;zprostfedkovatelske identifikafni 

wlo majitele 1iau na seznamu FFI zvefejn!nem IRS. 

4. Ur~enl, zda ucet ddent NFFE je oznamovanf americkf ucet. U majitele 

dfive existujicfho uctu entity, ktecy neni zji§~n jako americka osoba ani jak.o financnf 

instituce, mu.sl oznamujici Ceska finanQrl instituce zjistit (i) zda ma majitel 11~ 

ovladajfci osoby, (rl) zda je majitel uttu pasivnf NFFE a (iii) .zda je jakt\lcoli z osob 

ovladajfofch majitele UCtu americkjm obCanem nebo rezidentem. Pfi tomto zjist'ovaru 

musi oznamujicf eeska financnf instituce postupovat podle pokynu uvedenych 

v pododdilu D bodu 4 pismenech a) aZ d) tohoto oddilu v pofadf. ktere je 7B. danych 

okolnost£ nejvhodnejsi. 

a) Pro ueely ureeni ovladajicich osob majitele uctu mMe oznamujici &:ska 

tinancni instituce vyuZit infonnace shromazdene a vedene podle postup1l 

AMIJK.YC. 

b) Pro ueely ureenf. zda je majitcl U.Ctu. pasivni NFFE, musi oznamujici 

eesk! financru instituce od majitele UCtu zfskat Cestne prohlileni (ktere mM.e 

b:Yt na formulMi IRS W-8 nebo W-9 nebo obdobnem odsouhlasenem 

fonnulafi), kterym zjisti jeho status, pokud na uiklade lllformaci v jejfm dnenf 

nebo vefejn~ dostupnych informaci nemide od6vodnen~ ureit, fe entita je 

aktivni NFFE. 

c) Pro Ufely urCenf, zda je ovJ.adajici osoba pasivni NFFE americk9m 

obfanem nebo rezidentem pro dadove u~ely, mli!e oznamuji:ci OOsk4 finantnr 

instituce vyuZit: 

(1) informace shromazdene a vedene podle postupu AMIJKYC 

v pfipade dfive existujiciho uctu entity dden&o jednou nebo trekolika 

NFFE se Z"Ustatkem na \Wtu nebo hodnotou. kter8 nepfesahuje 

1 000 000 USD, nebo 

(2) restne prohlMeni (ktere mt».e bjt na formulan IRS W-8 nebo 

W-9 nebo obdobnem odsouhlasenem formulan) od majitele uctu nebo 

teto ovladajici osoby v pnpade dfive existujiciho uetu entity drZeneho 

jednou nebo n!kolika NFFE se ziistatkem na uctu. nebo hodnotou., ktenl 

pfesahuje 1 000 000 USD. 

30 
d) Jestl.iZ.e je jakakoli ovladajici osoba pasivni NFFE americlcym obCanem 

nebo rezidentem, je nutne s uetem naklidat jako s oznamovanjm americk:Ym 

UCtem. 

E. Doha provEfovanf a daWeh oostupii platnfch pro dffve e:dstu.Ud ulty entit 

1. ProvMovam dfive exjstujicich UCtU entit se zilstatk.em na nebo hodnotou, 

ktera ke dni 30. eervna 2014 plevy~uje 250 000 USD, mus£ hYt dokoneeno do 30. 

cervna2016. 

2. Prov!fovam dffve existujfcfch OM entit se ziistatkem na U®I nebo hodnotou, 

kterA ke dni 30. 2014 nepi'evy~uje 250 000 USD, ale ke dni 31. prosince 2015 

nebo jakehokoli nasledujiciho roku prevy~je l 000 000 USD, musi bYt dokoneeno do 

ksti m~sfcl. od posledniho dne toho kalendafniho roku, v n&nf zllstatek na uatl nebo 

hodnota uctu pfesahla I 000 000 USO. 

3. Jest!ire u dfive e,UStujfcfho lWtu entity dojde ke zmen~ okolnosti, z nicbZ se 

oznamujic{ eeska financni instituce dozvi nebo ma d6vod pi'edpokladat, ze Cestne 

prohlMeni nebo jio.a dokwnentace souvisejfof s uctem jsou nespnivne nebo 

nespolehlive, oznamujici financni instituce must znovu urcit status u~tu podle 

postupu stanoven:9'ch v pododdilu D tohoto oddilu. 

V. Nov~ Ucty entit. 

Pro OOely zji§t!nf omamovanych americkych uctU a tWtii vedenych ne6Castnfcimi se 

finananmi institucemi v nimci finaricnfch u~ vedenych entitami a zffzenych cine 1. eervence 

2014 nebo pozdeji (,,nove entit") platf nit.e uvedena pravidla a postupy. 

A U~ty entit, ktere neni nutne provliovat, zjiit'ovat ani oznamovat. 

Pokud se omamujfoi eeskB finan~ instituce nerozhodne jinak, bud' s ohledem na v§ecbny 

nove entity nebo samostatne s ohledem na jakoukoli jasne zji!~nou skupinu tak.ov:Ych 

uctO, a pokud provadkf pravidla v Ceske republice um.oZdujf ~ovou volbu, k uverove 

kartC nebo revolvingov:Y \lv~rovj nastroj, se kterjm se nakladil jako s novjm ~tem entity. 

neni nutne prov8ovat. zji§t'ovat nebo oznamovat, pokud oznamujfcf eeskA finanCnf instituce, 

ktera vede takovy ufet, zavede pravidla a postupy' ktere zabrani, aby zUstatek na uctu dlumy 

majiteli Uftu pfesahl 50 000 USO. 

B. Ostatnf nove u&y entity. S ohledem. na nove ucty entity, ktere nejsou popsan6 

v pododdt1u A tohoto oddilu, oznamujici ceska financnf iDStituce musf urci~ zda je majitel 

uctu: (i) specifikovanou americkou osobou; (ii) eeskou fman~n[ institucf nebo financni 

instituci jine partnerske jwisdikce; (iii) U&lstnicf se FFI, FFI pov&Zovanou za FFI dodrZujici 

pof.adavky nebo osvobozenjm skutecnjm vlastm'kem, jak jsou tyto termfny definovany v 

pfedmetnych nafizenfoh Ministerstva fmanci Spojenjch stAttl; nebo (iv) aktivni NFFE nebo 

pasivni NFFE. 

31 
1. Pod.le pododdilu B bodu 2 tohoto oddflu oznamujici ceska finan.Qii instituce 

mM.e oduvodnene ureit, .7.e majitel u~tu je aktivni NFFE, eeska financni instituce nebo 

finanan instituce jine partnerske jurisdikce, jestlii.e omamujici ceskA finan~ni 

instituce odUvodnene urcf, fe majitel lWtu m! takovj status na 7Jlldade Globalniho 

:zprostfedkovatelsk6ho identifikaenlho Cisla majitele ~tu nebo jinjch informacf, kterC 

jsou vefejn~ pffstupne, nebo v ddeni omamujfd eeske finan.Cnf instituce, a to podle 

toho, co je poutitelne. 

2. Jestlif.e je majitel eeska financnf instituce nebo finanOOi instituce jine 

partnerske jurisdikce, se kterou IRS naklada jako s nen~cI se "financni instituci, 

potom tento U.001 neni oznamovanjm americicym uctem, ale platby tomuto . majiteli 

uctu musi bjt oznamovany, jakje uvedeno v clanku 4 odst. I pism. b) teto Dohody. 

3. Ve vSech ostatnich pfipadech musi ozruunujici ~ska ~nf instituce ziskat 

od majitele uctu Cestn.e prohlMen£. kterYm zjisti status majitele UCtu. Na z8klade 

tohoto Cestneho probl~ se uplatni nAsledujfci pravidla: 

a) 	 Pokud je majitel Uftu specitikovanou americkou osobou, oznamujici 

resica. fmancni instituce musi nakladat s takovym uctem jako 

s oznamovanjm americkjm uaem. 

b) 	 JestliZe je majitel uttu pasivnf NFFE, oznamujici finaneni 

insti.tuce musi zji§t'ovat ovladajfci .osoby tak, jak je stanoveno 

v postupech AMUKYC, a musi ureit, zda je jakakoli takova osoba 

americicym obCanem nebo rezidentem na zaklad! eestneho prohlaseni 

majitele Mtu nebo takove osoby. Pokud je jak8koli takova osoba 

americktm obeanem nebo rezidentem, s llctem musi omamujicl CeskA 

instituee nakladat jako s oznamovanjm americicym uetem. 

c) 	 Po.kud je majitel Mtu: (i) americkou osobou, ktera neni 

specifikovanou americkou osobou, (ii) podle pododdilu B bodu 3 

pismene d) tohoto oddilu eeskou finanfn{ instituci nebo financni 

instituci jin.6 partnerske jurisdikce, {iii) ueastnlci se FFI, FFI 

povdovanou za FFI dodrZujici poi.adavky nebo osvobozenym 

skuteaiym vlastnikem, jak jsou tyto terminy definovany v 

pfedm~ych nafu:enich Ministerstva financf Spojenych st.a~ (iv) 

aktivni NFFE nebo (v} pasivnf NFFE a lidn8 z jejich ovJadajfcich 

osob neni runerick.Ym o~m nebo rezidentem, pak u~ neni 

oznamovanjm americkjm uctern a nenf nutne oznamovat ZB.dne 

informace o U.ctu. 

d) 	 Pokud je majitel uftu neucastnic[ se financni instituci {vCetn~ ~e 

financni instituce nebo financru instituce jine partnersk6 jurisdikce, se 

.kterou IRS zachazi jako s n~eastnfci se finanOOi instituci), pak tento 

ueet neni oznamovan:Ym americk:Ym u~teID.; ale platby tomuto majiteli 

32 
u~ musf bYt ozn8meny talc, jak. je uvedeno v flank.u 4 odst. 1 pism. 

b)Dohody. 

VI. ZvWtni pravidla a definice. Pfi uplatiiov8ni vjse uvedenych postupd nAle:nte ~ 

platf n6sledujfcf pravidla a definice: 

A. Spoleham se na lestne prohlaieni a Jistinne d6kazy. Oznamujicf ~lei imanau 

instituce nesmf spoJehat na ~tn~ prohWenf nebo listinne dUkazy, jestliU je oznamujic{ 

eesk6 finanfnf instituci zoamo nebo ma dfivod pfedpoklidat, Ze ~stne prohlMeni nebo 

listinne dUkazyjsou ncspnivne nebo nespolehlive. 

B. Definice. Pro UCely pnlohy I plati nize uvedene definice. 

1. AML/KYC postuPY. ,,AMUKYC postupy" se rozumf postupy ruilefite pece a 

kontroly 7Akaznfka, ktere OOska oznamujici finan~ni instituce uplati'iuje podle 

pomda.vkU na opatfenf proti prani ~pinavjch penez nebo obdobnych pohdavlai CeskC 

republiky, ktere se na tuto oznamujfcf Ceskou financni instituci vztahujL 

2. ~- .,NFFE" se rozumi jakakoli neamerickA enti~ kteri neni FFI 

definovanou v pfedmetnych naffzenich Ministerstva fmanci Spojenych st8.tU nebo je 

entitou podle pododdilu B bodu 4 pismene j) tohoto odd.Hu, a take zahmuje jakoukoli 

· neamerickou entitu, ktera je zfizena v Ceske republice nebo v jine partnerske 

jurisdikci a ktera nenf financnf instituci. 

3. Pasivnf NFFE. ,,Pasivnf NFFE" se rozumf jakakoli NFFE, ktera nenf (i) 

aktivnf NFFE, (ii) dall ·srilejfo[ zahranicnf osobni spol~nost nebo dafL srilejici 

zahrani~nf svaenskj fond podle pfedm!tnych nafizenf americkeho Ministerstva 

financf Spojenych statU. 

4. Aktivnf NFFE. ,,Aktivnf NFFE" se rozumi jakakoli NFFE, kteri splnuje 

nCktere z t!chto laiterii: 

a) mene net 50 % blubeho pffjmu NFFE za pfedchozi kalendilni rok nebo 

jine n8.letit6 oznamovaci obdobi je pasivnim pnjmem a men! nd SO % aktiv 

ddenych NFFE behem pi'edchozibo kalendalniho roku nebo jineho nfileiiteho 

oznamovacfho obdobi jsou aktiva, kteni vytvMejf nebo jsou drZena za u~lein 

vytvateni pasivnfch pnjmU, 

b) akcie NFFE jsou pravidelne obchodovany na zavedenem trbu cennych 

papin\ nebo je NFFE propojenou osobu entity, jejiZ akcie jsou pravidelne 

obchodovany na zavedenem trhu cennych papini, 

c) NFFE je zi'izena na americkem teritoriu a v§ichni vlastnici pnjemce 

platbyjsou v dobre vffe rezid~nty americkeho teritoria. 

d) NFFE je vhidou Ginou llCZ vladou Spojenych statt1), dflcim politickjm 

celkem takove vlady (kterj, pro vyloutenf pochybnosti, zahrnuje stat, kraj, 

okres nebo obec) nebo verejn:Ym organem vykonavajicim funkci takove vlady 

33 
nebo politickebo celku, vladou americkeho teritoria, mezinarodnf organizacf, 

jinou neZ americkou centnilnf emisnibankou nebo entitou ,..Yluai~ vlastnmou 

jednou ne:bo nCkolika z vtk uvedenych insti.tuci, 

·e) 'VSechny podstatne cinnosti NFFE Sj)OOfvajf y ddenf (riech nebo Msti) 

vlastnickjch akcil nebo v poskytovam fmancovam a slukb jedne nebo 

n&olika dcefin:Ym spoleawstem, .ktere se zabjvajf obchodem nebo 

podnik8nbn, ktere je jine nd podnilcanI finanCni instituce, s tou vY.jimkou, Ze 

entita tent<> status NFFE neziska, jestliZe entita funguje (nebo se prezentuje) 

jako investi~nf fond, napfiklad jako soukromy akciovj fond, rizikovj 

kapitalovj fond, fond zadlllZenych akviziCnich struktur nebo n~Ictery investiau 

nastroj, jebof iifelem je akvizice nebo financovam spoleenostf a pote ddeni 

llalstf v techto spolecnostech ve forme kapitalovjch aktiv pro investicni u~ly, 

f) NFFE je§t~ neprovozuje podnikani a nema zadnou pfedchazejfof 

provozni historii, ale investuje kapital do aktiv s funyslem provozovat jinou 

cinnost, neZ je Cinnost fin~ni instituce, za pfedpokladu,_ t.e NFFE nejsou 

zptisobile pro tuto vjjimku po datu, ktere je 24 mesfo-6 po datu pocatecnfho 

uspofadanf NFFE, 

g) NFFE v uplynuljch peti letech nebyla :finanCiii instituci a probiha 

likvidace jej.ib.o majetk.u nebo jeji reorganizace s cilem dale provadet nebo 

movu ~ft cinnost v podnikanf,jinem ndje podnikAnf finan&rl instituce, 

h) NFFE se pfevazne zab:Yva finan~nimi a zajiSl'ovacimi transak.cemi 

s propojenjmi entitam~ nebo pro tyto entity, ktere nejsou financnimi 

institucemi, a neposkytuje financovt\ni nebo zajiSl'ovaci sl11Zby jak:ekoli entire, 

k.tera nenf propojenou entitou, za pfedpokladu, t.e skupina jakjcbkoli 

propojenycb entit se pfeviltre zabyva jinjm nd je podnikani 

:finatWn{ instituce, 

i) NFFE je .,vyloueenou NFFE" podlc pfedmetnych naflzenf Ministerstva 

.financl Spojenych statU, nebo 

j) NFFE spliiuje viecbny nfZe uvedene poZadavky: 

i. je zHzena a provozovaina v jurisdikci sveho sidla, vjhradne pro 

n8.bo7.ensk6, charitativnf, vedecke, umelecke, kultumf~ sportovnf nebo 

vzd!lavaci utely; nebo je zffzena a provozovana v jurisdikci sveho sidla 

a je profesnf orga:nizaci, obchodnim spolkem, obchodni komorou, 

odborovou organizaci, zemM~lskou nebo zahradnickou organizacf, 

ob&mslcym. ·spolkem nebo organizaci provozovanou vybradne za 

ooelem podpory socialni pece. 

ii. v jurisdikci sveho sidla je osvobozena od dane z pfijmti, 

34 
iii nemA f.Adne akcionile ani ~eny s vlastnickYm.i nebo 

majetkovjmi uca,stmi najejich pHjmech nebo majetku, 

iv. pflslu!ne zakony jurisdikce 'Sid.la NFFE, nebo dokwnenty o 

zffzenf NFFE nepovolujf, aby jakekoli pfijmy nebo majetek NFFE byly 

rozd6leny nebo vyuZity ve prospech soukrome osoby nebo 

nccbaritativnf entity, s vyjimkou provadeni charitativnfch annosti 

NFFE nebo plateb pfimefene kompen711Ce za poskytnu:te slufby nebo 

plateb predstavujfcfch pfim~fenou tr.mi hodnotu majetku, ktery entita 

zakoupila, a 

v. · pffslu!ne z.akony jurisdikce sidla NFFE,. nebo dokwnenty o 

zfizenf NFFE vyZaduji, aby po likvidaci nebo zflniku NFFE byl v8echen 

jeji majetek distribuovan vladni entite nebo jine neziskove orga?1Jzaci, 

nebo aby pi'ipadl vlade jurisdikce sfdla NFFE nebo jakemukoli jejimu 

dilcimu politickemu celku. 

S. Drive existujicl u&t. .,Dfive existujici ueet.. znamerui financni ucet vedeny 

o:znamujici financni instituci ke dni 30. eervna 2014. 

C. SluCovani zllstatkii na 'lictu a pravidla pro pfevod meny 

1. SluEovanf U.M fyzickfch osob. Pro ucely stanovenf UhrnnCho .zUstatk.u nebo 

hodnoty financnfch u~ ddenych fyzickou osobou je oznamujici eeska financni 

institu.ce povinna sloucit vsecbny ucty vedene u oznamujici eeske finanCni instituce 

nebo u propojenych entit, av§ak jen v mife, v jake inform~nf systemy oznamujici 

Ceske finanCnf instituce tyto Ufty propojujf odkazem na datovou polot.ku, napf. cislo 

zMcamfka nebo dadove identifikaeni Cislo platce dane, a umomujf sloureni zUsta.tku 

nebo hod.not na u~h. Za u~em splnbti poZadavk:U ila slou&mi UCtU, popsantch 

v tomto bodu 1, bude kaZ4emu m.ajiteU spoleene dden6bo uati pfifa7.en cely z6statek 

nebo hodnota spoleene ddeneho uCtu. 

2. Sloueeni uCtU. entit. Pro ueely stanoveni Uhmn6ho zUstatku nebo hodnoty 

finanCnfch uctll ddenych entitou je oznamujicf eesk8 finmroni instituce povinna vzit 

v uvahu v§echny finanmtf ucty entity, ktere jsou vedeny u oznamuj:ici ~e finanCni 

instituce nebo u propojene entity, ale pouze v mffe, v jake infonnacni syst6ny 

oznamujici eeske finanCnf instituce tyto financni u~ propojujf odka7.em na datovj 

prvck, napf. ~islo 7Akaznika nebo identifikacni cislo platce dan~, a umoMuji slo~ 

z6statldi na u~rec~ nebo hodnot na ...Wtech. 

3. Zvl:iltnf pravidlo pro slueovani platne pro manaferv pro styk se 

zakaznikv. Pro ueely stanovenf Uhrnneho ziistatku nebo hodnoty financnich uctii 

drZenych osobou k urecni, zda je financni ucet uctem s vysokou hodnotou, pla.ti, t.e 

v pnpade jakehokoli llftu, o nemi manater p~ styk se zakazniky vi nebo ma diivod 

pfedpokladat, :le je pfimo nebo nepffmo vlastnen, ovlactan nebo zfizen tourez osobou 

35 
(nikoli ve ftmkci zmocnence). je oznamujfcf feska :financni instituce rovn!Z povinna 

~hny tyto ~ty sloumt. 

4. Prayidlo pro pfeooCet m~ny. Pro ueely stanovenf zUstatku nebo hodnoty 

finan.~ch vedenych v jine m~n! nef v amerlckych dolarech musi omamujfcf 

aesta finanan instituce pfevest prahove C3stky v dolarech, popsane v pflloze I, do teto 

meny pomatlm zverejn!neho aktualniho. kurzu stanoveneho k poslednfmu dni 

kalend8lnfho roku pl'edchazejicimu roku, ve kterc!m oznamujici ~ska fmancni 

instituce zji!tfuje zdstatek nebo hodnotu. 

D. Listinne dUkazy. Pro ueely pffiohy I zahmujC pfijatelne listinne dUkazy jakjkoli 

z tOOhto dokumentii: 

1. Potvrzeni o rezidentstvi vydane pi'fslumjm vJ.adnim organ.em (napl. vlada nebo 

jejf Ufad nebo obec) v zemi, o nfz pnjemce platby prohla~uje, ze je jejfm rezidentem. 

2. V pfipad~ fyzicke osoby jak.Ykoli piatny pnikaz totomosti vydany opravn~Ym 

st8tnjm org3nem (napf. vlada nebo jeji Ufad nebo obec), ve kterem je uvedeno jmeno 

fyzicke osoby a ktecy se ~e pouZfva pro u~ly zjisfovaru totomosti. 

3. V pffpade entity jakykoli Ufedni dokument vydany opravnenYm. stAtnim 

organem (napf. vlada nebo jejf Ufad nebo obec), ve kteremje uvedeno jmeno entity a 

bud' adresajejiho hlavnfho sidla v jurisdikci (nebo na americkem teritoriu), on£! entita 

prohlduje, Ze je jejfm rezidentem, ncbo v jurisdikci (nebo na americkem teritoriu), ve 

kter6 entita byla zaloZena nebo zfizena. 

4. V pnpade finan~nfho uetu vcdenebo v jurisdllcci s pravidly proti J>1'8l1i 

Apina:vych penez, kte:re schvalila IRS v souvislosti s dohodou QI (popsanou 

v pfedm!1nych pnivnich pfedpisech Ministerstva financf Spojenych statd). jakYkoli z 

dokumentU, krom! formularu W-8 nebo W-9, zmfneny v pffioze dan6 jurisdikce 

k dohod~ QI pro U&ly identifikace fyzickfch osob nebo entit. 

5. Jak:Ykoli finanCni vY~ uv6rovou .zpnivu tfetf osoby,. insolveOOni navrh nebo 

zpravu Komise pro cenne papiry Spojenych statii. 

E. Alternativni postupy pro f"man~nf d~ty opnivnwych fyzickfch osob v pfipad§ 

pojistn~ smlouvv s kapitalovou hodnotou. Oznamujici eeska finaricnf instituce se mUie 

domnivat, ze opravn&ia fy7.ickA osoba Girui I1eZ vlastnik) k pojistne smlouve s kapit.alovou 

hodnotou, ktera obddi pojistne plneni v·pHpad~ smrti poji~neho, nenf specifikovanou 

amcrickou osobou a mU:Ze naldadat s takovjm financnim Uttem jako s ~tem jin:Ym nef 

oznamovan.:Ym americk:Ym uctem, pokud nema omamujicf ~eskA financni instituce aktu8.lni 

znalost nebo duvod pfedpokladat, fe opnivnena osoba je specifikovanou americkou osobou. 

Oznamujic£ OOsU financni instiwce mA duvod pledpoktadat, ze opravoena osoba k pojistne 

·Smlouv~ s kapitalovou hodnotou je iq>.ecifikovanou americkou osobou, jestlife inforillaCe 

shromazd~ne oznamuj!ci ceskou financni institucf a spojene s touto opravnenou osobou 

obsahuji americke indicie podle pododdilu B bodu l oddilu II pffiohy I. Jestlife oznamujici 

reska financni instituce ma aktwilni znalost nebo dlivod pfedpokl.3.dat, ze opravnena osoba je 

36 
specifikovanou americkou osobou, oznamujfoi ceskli finanbrl instituce se musf ddet postuptl 

v pododdilu B bodu 3 oddilu Il pfilohy I. 

F. SpolBU.nf se na tfetf strany. Bez ohledu na to, zda je volba ucin~ podle pododdilu 

C oddflu I t6to pfilohy I, C'.!e~lai. republika mM.e dovolit omamujfcfm ~sk.Ym institucim 

spolerun na paswpy ruildite plle provedene tfetimi stranami v rozsahu vymezenem 

v pfedm~tnych naflzcnlch Ministcrstva financi Spojenych statu.. 

37 
PRILOHAII 


S nffo uvedenymi entitami se nakladajako s osvobozenymi skutecnymi vlastnfky, nebo pffpadne 

jako se zahranicnfmi financnimi institucemi (FFI) povafovanymi za splnujici pofadavky, a nil.e 

uvedene ucty jsou vynaty z definice financnich uctu. 

Tato pfiloha II mul.e byt zmenena na zaklade vzajemneho pisemneho rozhodnuti nebo ujednani 

pfislusnych organfi Ceske republiky a Spojenych statu: (1) tak, aby zahmovala dalSi entity 

a ucty, u nichz existuje nizke riziko toho, ze by je mohly americke osoby pouzivat jako zpusob, 

jak se vyhnout placeni americk)fch dani, a ktere maji obdobne vlastnosti jako entity a ucty 

popsane v pfiloze II k datu podpisu Dohody, nebo (2) za ucelem vylouceni entit a uctu, ktere 

v dusledku zmen okolnosti jiz nepfedstavuji nizke riziko toho, z.e by je americke osoby mohly 

vyuzfvat jako zpusob, jak se vyhnout placeni americk}'ch dani. Jakekoli takove doplneni nebo 

vypusteni textu nabude ucinnosti k datu podpisu vzajemneho pisemneho rozhodnutf nebo 

ujednani, nebude-li v nem stanoveno jinak. 

I. 	 Jini osvobozeni skute~ni vlastnici nez fondy. S nfze uvedenymi entitami se naklada jako 

s neoznamujicimi cesk}'mi financnimi institucemi a jako s osvobozenymi skutecnymi 

vlastniky pro ucely § 1471 a § 1472 danoveho zakonfku Spojenych status vyjimkou plateb, 

ktere jsou odvozeny z pohledavky drl.ene v souvislosti s podnikatelskou financni cinnostf 

stejneho typu, jakou vykonavaji specifikovana pojiSt'ovna, schovatelska instituce nebo 

depozitni instituce. 

A. 	Vladni entita. Vlada Ceske republiky, jak:Ykoli dilci uzemni celek Ceske republiky (ktecy 

pro vylouceni pochybnosti zahmuje stat, kraj, okres nebo obec) nebo jakakoli agentura ci 

zaffzenf Ceske republiky v jejfm stoprocentnfm vlastnictvi nebo jakakoli jedna ci 

vice v}'se uvedenych mofoosti (dale jen ,,ceska vladnf entita"). Tato kategorie se sklada 

z nedilnych soucasti, ovladanych entit a dilcich uzemnich celku Ceske republiky. 

1. 	 Nedflnou soucastf Ceske republiky se rozumi jakakoli osoba, organizace, agentura, 

ufad, fond, zafizeni nebo jiny organ bez ohledu na jeho oznaceni, ktecy pfedstavuje 

vladni organ Ceske republiky. Ciste pfijmy vladniho organu musi byt pfipisovany na 

jeho vlastni ucet nebo na jine ucty C:eske republiky, pricemz zadna jejich cast nesmi 

plynout ve prospech jakekoli soukrome osoby. Nedflnou soucasti nenf zadna fyzicka ­

osoba, ktera je panovnikem, statnim ufednfkem nebo administrativnim pracovnikem 

jednajicim jako soukroma osoba nebo ve svem osobnim zajmu. 

2. 	 Ovladanou entitou se rozumi entita, ktera je formalne oddelena od Ceske republiky 

nebo jinak pfedstavuje samostatnou pravni entitu, a to za pfedpokladu, l.e: 

a) Entita je pfimo nebo prostfednictvim jedne nebo vice ovladanych entit zcela 

vlastnena a ovladana jednou nebo nekolika ceskymi vladnimi entitami; 

38 

b) Ciste pi'ijmy entity jsou pfipisovany na jejf vlastnf ucet nebo na ucty jedne nebo 

vice cesicych vladnich entit, pficemz zadna cast jejich pi'ijmu neplyne ve prospech 

jakekoli soukrome osoby; a 

c) Majetek entity po jejim zrusenf prejde najednu nebo vice cesJ<ych vladnfch entit. 

3. 	 Pi'ijem neplyne ve prospech soukromych osob, jestlize jsou tyto osoby zamyslenymi 

pi'ijemci v ramci vladnfho programu a cinnosti programu jsou provadeny pro sirokou 

verejnost s ohledem na obecne blaho nebo souvisejf se spravou urcite faze vlady. Bez 

ohledu na v:Yse uvedene se vsak prfjem povafoje za pfijem plynoucf ve prospech 

soukromych osob, plyne-li z vyuzf vanf vladnf entity k provozovanf obchodnfho 

podnikanf, napfiklad podnikan( v oblasti obchodnfho bankovnictvf, jsou-li v ramci 

tohoto podnikanf poskytovany financnf sluzby soukromym osobam. 

B. 	Mezinarodni organizace. Jakakoli mezinarodnf organizace nebo agentura ci zafizenf 

v jejfm stoprocentnfm vlastnictvf. Tato kategorie zahrnuje jakoukoli mezivladni 

organizaci (vcetne nadnarodni organizace), (1) ktera se sklada predevsfm zjinych vlad 

nez z vlady Spojenych statu, (2) ktera ma s Ceskou republikou uzavrenu platnou dohodu 

o svem sidle a (3) jejiz pi'ijem neplyne ve prospech soukromych osob. 

C. 	 Centralni banka. lnstituce, ktera je, s vyjimkou samotne vlady Ceske republiky, ze 

zakona nebo z rozhodnutf vlady nejvyssfm organem vydavajfcfm nastroje urcene pro 

obeh jako mena. Tato instituce muZe zahrnovat zarfzenf, ktere je od vlady Ceske 

republiky oddeleno bez ohledu na to, zda je zcela nebo zcasti vlastneno Ceskou 

republikou. 

II. 	 Fondv oovafovane za osvobozene skutecne vlastniky. S nffo uvedenymi entitami se 

naklada jako s neoznamujfcfmi ceskymi financnfmi institucemi a jako s osvobozenymi 

skutecnymi vlastnfky pro ucely § 1471 a§ 1472 danoveho zakonfku Spojenych statu. 

A. 	Duchodovt fond splnuiici podminky podle Smlouvv. Fond zrfzeny v Ceske republice 

za predpokladu, ze fond ma opravnenf k ryhodam podle Smlouvy ohledne prfjmu, ktere 

jsou odvozeny ze zdroju na uzemf Spojenych statU (nebo by mel k temto v:Yhodam 

opravnenf, kdyby mu jaJ<ykoli takovf pi'ijem vznikl) jakoZto instituce, ktera je 

rezidentem Ceske republiky a ktera splnuje jakekoli platne omezenf opravneni k 

vfhodam a je provozovana predevsfm za ucelem spravy nebo poskytovanf penzijnich . 

nebo duchodov:Ych davek. 

B. 	 Duchodovt fond se sirokou ucasti. Fond zfizeny v Ceske republice pro poskytovanf 

duchodorych davek, davek v prf pade pracovnf neschopnosti a invalidity nebo plnenf v 

pfipade smrti nebo jakekoli jejich kombinace opravnenym osobam, ktere jsou 

soucasnymi nebo byvalymi zamestnanci (nebo osobami, ktere tito zamestnanci urcili) 

jednoho nebo vice zamestnavatelu nahradou za poskytovane sluzby, a to za predpokladu, 

ze fond: 

39 
1. 	 Nema ani jednu opravnenou osobou s pravem na vfce nez pet procent z majetku 

fondu; 

2. 	 Podleha regulaci ze strany vlady a pi'fslusnym danov)lm organum v Ceske republice 

poskytuje kaZdorocnf vykazy s informacemi o opravnenych osobach; a 

3. 	 Spliluje alespon jeden z techto pofadavku: 

a) 	 Fond je v Ceske republice podle jejfch zakonu vzhledem ke svemu statusu 

v duchodovem nebo penzijnfm planu obecne osvobozen od dane z pi'ijmu 

z investovanf; 

b) 	 Fond zfskava alespon 50 % svych celkovych pi'fspevku (s vyjimkou pi'evodu 

majetku zjinych plam'.i popsanych v pododdflech A aZ D tohoto oddflu nebo 

z duchodovych a penzijnfch uctu popsanych v pododdilu A bodu 1 oddilu V teto 

pi'flohy II) od sponzorujfcfch zamestnavate!U; 

c) 	 Rozdelovanf nebo cerpanf prosti'edku z fondu je povoleno jen pi'i vzniku 

specifikovanych udalostf souvisejfcfch s odchodem do duchodu, vznikem 

pracovni neschopnosti a invalidity nebo umrtfm (krome pi'evodu pi'fdeh'.i do jinych 

fondu popsanych v pododdflech A aZ D tohoto oddflu nebo do duchodovych a 

penzijnich uctu popsanych v pododdflu A bodu 1 oddflu V teto pi'ilohy II), nebo 

se na rozdelovanf nebo cerpanf pi'ed temito urcitymi udalostmi vztahujf sankce; 

nebo 

d) 	 Pi'fspevky (jine nez urcite povolene vyrovnavacf pi'ispevky) od zamestnancu do 

fondu jsou omezeny odkazem na pi'ijem z v)ldelecne cinnosti zamestnance, nebo 

nesmejf rocne pi'esahnout castku 50 000 USD pi'i pouzitf pravidel stanovenych 

v pi'floze I pro slucovani uctu a pi'evod meny. 

c. 	Diichodovy fond s uzkou itcasti. Fond zi'izeny v Ceske republice pro poskytovani 

duchodovych davek, davek v pi'ipade pracovnf neschopnosti a invalidity nebo plnenf v 

pi'fpade smrti opravnenym osobam, ktere jsou soueasnymi nebo byvalymi zamestnanci 

(nebo osobam, ktere tito zamestnanci urcili) jednoho nebo vfce zamestnavate!U nahradou 

za poskytovane sluzby, a to za pi'edpokladu, fo: 

I. 	Fond ma mene nez 50 ucastnfku; 

2. 	Do fondu hradi prispevky jeden nebo vice zamestnavateh'.i, ktei'i nejsou investicnfmi 

entitami ani pasivnfmi NFFE; 

3. 	Pi'ispevky zamestnancu a zamestnavatelU do fondu (jine nez pi'evody majetku 

z duchodovych fondu splnujfcfch podmfnky smlouvy popsane v pododdilu A tohoto 

oddflu nebo duchodove a penzijni ucty popsane v pododdflu A bodu I. oddilu V teto 

pi'flohy II) jsou omezeny odkazem na pi'ijem z vydelecne cinnosti, respektive kompenzaci 

zamestnance; 

40 

4. Ucastnici, 	 ktefi nejsou rezidenty Ceske republiky, nemajf narok na vice nez 20 % 

z majetku fondu; a 

5. 	Fond podleha regulaci ze strany vlady a prfslusnym danorym organum v Ceske republice 

kazdorocne poskytuje rykazy s informacemi o opravnenych osobach. 

D. Penzijni fond osvobozeneho skuteeneho vlastnika. Fond zffzeny 	v Ceske republice 

osvobozenym skutecnym vlastnikem pro poskytovani duchodorych davek, davek v 

pfipade pracovni neschopnosti a invalidity nebo plneni v pfipade smrti opravnenym 

osobam nebo ucastnfkum, ktefi jsou soucasnymi nebo byvalymi zamestnanci 

osvobozeneho skutecneho vlastnika (nebo osobam, ktere tito zamestnanci urcili) nebo 

kteff nejsou soucasnymi ci byvalymi zamestnanci, jestliZe davky poskytovane temto 

opravnenym osobam nebo ueastnikum jsou poskytovany nahradou za osobnf sluzby 

provadene pro osvobozeneho skutecneho vlastnika. 

E. 	 Investicni entita zcela vlastnena osvobozenymi skuteenymi vlastniky. Entita, ktera je 

ceskou financnf institucf ryhradne proto, Ze je investienf entitou, za pi'edpokladu, fo 

kazdy pfimy drzitel majetkove ucasti v teto entite je osvobozenym skutecnym vlastnikem 

a kazdy pfimy dditel dluhove ucasti'v takove entite je bud' depozitni instituci (s ohledem 

na zapujcku poskytnutou teto entite) nebo osvobozenym skutecnym vlastnikem. 

III. 	 Male financni instituce nebo finaneni instituce omezeneho rozsahu, ktere jsou 

povafovany za FFI splnuiici pofadavky. Nffo uvedene financnf instituce jsou 

neoznamujfcfmi ceskymi financnfmi . institucemi, se kterymi se naklada jako s FFI 

povafovanymi za splnujfcf po:Zadavky pro ucely § 1471 danoveho zakonfku Spojenych statu. 

A. 	Financni instituce s mistni zakladnou zakazniku. Financnf instituce splnujici tyto 

pofadavky: 

1. 	Financni instituce musf mft povolenf a musf byt regulovana jako financnf instituce podle 

pravnich pfedpisu Ceske republiky; 

2. 	Financni instituce nesmi mit stale sfdlo mimo uzemi Ceske republiky. Pro tyto ucely 

plati, ze stalym mistem podnikani neni misto, ktere nenf oznameno vefejnosti a z nehoz 

financni instituce provadi ryhradne administrativnf podpurne funkce; 

3. 	Financni instituce se nesmi snazit ziskat zakazniky ani majitele uctU mimo uzemi Ceske 

republiky. Pro tyto ucely nelze mit za to, ze se financni instituce sna:Zi ziskat zakazniky 

nebo majitele uctu mimo uzemi C:eske republiky pouze na zaklade toho, ze financni 

instituce a) provozuje intemetove · stranky, neni-li na techto intemetorych strankach 

ryslovne uvedeno, ze finaneni instituce poskytuje financni ucty nebo sluzby osobam, 

ktere nemajf sidlo nebo bydliste v Ceske republice, ani se jinym zpusobem nesnazi 

oslovit nebo ziskat americke zakazniky nebo majitele uctu, nebo b) inzeruje v tiStenych 

mediich, nebo na rozhlasove ci televizni stanici sifenych pfevazne na uzemi Ceske 

41 

republiky, u nichz muze neumyslne dojit kjejich sii'eni i v jinych zemich, neuvadi-li se 

v teto inzerci tjslovne, ze financni instituce poskytuje financni ucty nebo sluzby 

nerezidentum a ani se jinym zpusobem nesnazi oslovit nebo ziskat americke zakazniky 

nebo majitele uctu; 

4. 	Financni instituce musi byt podle zakonu Ceske republiky povinna zjistit totofoost 

majitelu uctu, ktei'i jsou rezidenty, bud' pro ucely oznamovanf informacf nebo pro ucely 

srazkove dane u finanenich uctu drrenych rezidenty nebo pro ucely splnenf postupu 

natezite pece v ramci boje proti prani spinarych penez ceske republiky; 

5. 	Alespon 98 % hodnoty financnich uctu vedenych financni instituci musi byt drfono 

rezidenty (vcetne rezidentu, ktei'i jsou entitami) Ceske republiky nebo jineho clenskeho 

statu Evropske unie. Tento test je rocnf. Ceska republika muZe pri zavadenf tohoto 

pofudavku urcit pevne datum roku pro ucely testovani, zda je tento po:Zadavek splnen, 

pokud je toto datum pouzivano konzistentne z roku na rok a muze take poskytnout 

zvlastni pravidlo pro entity, ktere nemaji zadnou pi'edchozi historii (napi'. zacinajici 

entity). Toto se take uplatni pro poti'eby urcenf data rozvahy pro mfstnf bankovnf 

a financni instituce pouze s ucty s nizkou hodnotou, jak je popsano nize; 

6. 	Financni instituce musi mit nejpozdeji dne 1. cervence 2014 zavedeny zasady a postupy, 

ktere jsou v souladu se zasadami a postupy stanovenymi v pi'iloze I k zabraneni tomu, 

aby mohla poskytnout financni ucet jakekoli neueastnfci se financni instituci a ke 

sledovani toho, zda zi'idf nebo vede financni ucet pro jakoukoli specifikovanou americkou 

osobu, ktera nenf rezidentem Ceske republiky (vcetne americke osoby, ktera byla 

rezidentem C:eske republiky, kdyz byl financni ucet zfizen, ale nasledne prestala byt 

rezidentem Ceske republiky), nebo pro jakoukoli pasivnf NFFE s ovladajfcimi osobami, 

ktere jsou americk)fmi rezidenty nebo americkymi obeany, ale nejsou rezidenty Ceske 

republiky; 

7. 	Tyto zasady a postupy musi stanovit, :le je-li zjiSten jakykoli financnf ucet drfony 

specifikovanou americkou osobou, ktera neni rezidentem Ceske republiky, nebo drfony 

pasivni NFFE s ovladajicimi osobami, ktere jsou americkymi rezidenty nebo americkymi 

obcany a nejsou rezidenty Ceske republiky, musf financnf instituce takovy financni ucet 

oznamit stejne, jako by to bylo poZadovano, kdyby finanenf instituce byla oznamujici 

ceskou financni instituci (vcetne dodrfoni pi'islusnych pofadavku na registraci na 

internetovych strankach IRS tykajicich se registrace pro ucely FA TCA), nebo takovy 

financni ucet zrusit; 

8. 	Ve vztahu k drive existujicim uctum drzenych fyzickou osobou, ktera nenf rezidentem 

Ceske republiky, nebo entitou, musf financnf instituce tyto jiz existujfci ucty pi'ezkoumat 

v souladu s postupy stanovenymi v pi'floze I platnymi pro jiz existujici ucty za ucelem 

zjisteni jakehokoli oznamovaneho americkeho uctu nebo financnfho uctu drzeneho 

neucastnfci se financni instituci a musf takovy financnf ucet oznamit stejne, jako by to 

bylo pofadovano, kdyby financni instituce byla oznamujfci ceskou financni instituci 

42 

(vcetne dodrzeni prislusnych pofadavkU na registraci na intemetorych strankach IRS 

tykajicich se registrace pro ucely F ATCA), nebo takov9 financni ucet zrusit; 

9. 	Ka:Zda propojena entita finaneni instituce, ktera je financni institucf, musf byt zalofona 

nebo zi'fzena v Ceske republice a, s v9jimkou jakekoli propojene entity, ktera je 

duchodov9m fondem popsanym v pododdflech A az D oddilu II teto prilohy II, splnovat 

pofadavky uvedene v tomto pododdilu A; a 

10.Financnf instituce nesmf mft zasady ani postupy, ktere diskriminujf pi'i zi'izovanf nebo 

vedeni financnfch uctu fyzickych osob, ktere jsou specifikovanymi americkymi osobami 

a rezidenty Ceske republiky. 

B. 	 Mistni banka. Financnf instituce splnujfcf tyto pofadavky: 

1. 	Financnf instituce pusobf v9hradne (a ma povoleni a je regulovana podle zakonu Ceske 

republiky) jako a) banka nebo b) druzstevnf zalofoa nebo obdobna druzstevnf uverova 

organizace, ktera je provozovana bez zisku; 

2. 	Podnikanf financnf instituce spocfva v pi'fpade hanky pi'evafoe v pi'ijfmanf vkladu od 

nepropojenych retailov9ch zakaznfku a poskytovanf zapujcek nepropojenym retailov9m 

zakaznfkUm av pi'fpade druzstevnf zalofoy nebo obdobne druzstevnf uverove organizace 

v pi'ijfmani vkladu od clenu a poskytovanf zapujcek clenum, za pi'edpokladu, Ze zadny 

clen nema v takove druzstevni zalofoe nebo druzstevnf uverove organizaci ucast vyssf 

nez pet procent; 

3. 	Financnf instituce spin.uje pofadavky uvedene v pododdflu A bodu 2 a v pododdflu A 

bodu 3 tohoto oddilu za pi'edpokladu, ze krome omezeni tykajfcich se internetov9ch 

stranek popsanych v pododdilu A bodu 3 tohoto oddilu tyto intemetove stranky 

neumoznujf otevi'enf financnfho uctu; 

4. 	Financnf instituce nema ve sve rozvaze majetek v hodnote vyssi nez 175 milionu USD a 

financnf instituce a jakekoli propojene entity spolecne nemajf ve sv9ch konsolidovanych 

nebo kombinovanych rozvahach celkov9 majetek v hodnote vysSi nez 500 milionu USD; 

a 

5. 	Propojena entita musi byt zalozena nebo mft sfdlo v Ceske republice a propojena entita, 

ktera je financni institucf, s v9jimkou propojene entity, ktera je duchodov9m fondem 

popsanym v pododdilech A az D oddilu II teto pi'flohy II nebo financnf institucf s ucty 

pouze nfzke hodnoty popsanou v pododdflu C tohoto oddilu, musi splnovat pofadavky 

uvedene v tomto pododdflu B. 

c. 	Finanfoi instituce pouze s ucty s nizsi hodnotou. Ceska financnf instituce splnujfcf tyto 

pofadavky: 

1. 	Finanenf instituce nenf investicnf entitou; 

43 
2. 	Zadny financnf ucet veden:Y financni instituci nebo jakoukoli propojenou entitou nema 

zustatek nebo hodnotu vyssi nez 50 000 USO pi'i pouzitf pravidel uvedenyc~ v pi'iloze I 

pro slueovani uctu a pro pi'evod meny a 

3. 	Financni instituce nema ve sve rozvaze majetek v hodnote vyssi nez 50 milionu USD a 

financni instituce a jakekoli propojene entity spolecne nemaji ve sv:Ych konsolidovanych 

nebo kombinovanych rozvahach celkov:Y majetek v hodnote vyssi nez 50 miliomi USD. 

D. 	Kvalifikovany vydavatel kreditnich karet. Ceska financni instituce splnujfci tyto 

pofadavky: 

1. 	Financni instituce je finanenf instituci v:Yhradne proto, Ze je vydavatelem kreditnich karet, 

ktecy pi'ijima vklady jen tehdy, kdyz zakaznik provede uhradu pi'evysujici splatny 

zustatek na karte a pi'eplatek neni okamzite vracen zakaznfkovi a 

2. 	Nejpozdeji od 1. cervence 2014 financni instituce zavede zasady a postupy bud' 

k zamezeni vkladu zakaznika v hodnote vyssf nez 50 000 USO, nebo k zajiSteni toho, ie 

jakykoli vklad zakaznfka v hodnote vyssf nez 50 000 USD bude zakaznfkovi do 60 dnu 

vracen, v obou pi'ipadech pf'i pouzitf pravidel stanovenych v prfloze I pro slueovanf uctu a 

pi'evod meny. Pro tyto ucely se vkladem zakaznfka nerozumi aktivni zustatky v rozsahu 

spomych poplatku, vklad vsak zahmuje aktivni zustatky vznikle na zaklade vraceneho 

zbozf. 

IV. 	 Investicni entity povazovane za FFI spliiujici pofadavky a Una zvlastni pravidla. 

Financnf instituce popsane v pododdflech A az E tohoto oddflu jsou neoznamujicimi 

financnimi institucemi v Ceske republice, s nimiz se naklada jako s FFI povafovanymi za 

splnujicf pofadavky pro ucely .§ 1471 danoveho zakonfku Spojenych statu. Dale se 

v pododdflu F tohoto oddilu stanovf zvlastnf pravidla platna pro jakoukoli investicnf entitu. 

A. 	Svefenskf fond dokumentovany svefenskfm spravcem. Svei'ensky fond zrizeny podle 

zakomi Ceske republiky v rozsahu, v jakem je svei'ensky spravce svei'enskeho fondu 

oznamujfci americkou financnf institucf, FFI oznamujfci podle modelu 1 nebo ucastnicf 

se FFI a oznamuje vsechny pofadovane informace o vsech oznamovanych americkych 

uctech svei'enskeho fondu podle Dohody. . 

B. 	 Sponzorovana investicni entita a ovladana zahranicni obchodni spolecnost. Financni 

instituce popsana v pododdflu B bodech 1 a 2 tohoto oddilu, ktera ma sponzorujicf entitu, 

jez splnuje pofadavky pododdilu B bodu 3 tohoto oddilu. 

1. 	Financni instituce je sponzorovanou investicni entitou, jestli:le a) je investicni entitou 

zrizenou v ceske republice, ktera neni kvalifikovanym zprostredkovatelem, sraiejici 

zahranieni osobni spoleenosti nebo srazejicim zahranicnim svei'enskym fondem podle 

pi'fslusnych narizeni Ministerstva financi Spojenych statu, ab) entita sis financni institucf 

sjednala, ze bude vuci ni jednat jako sponzorujfci entita. 

44 

2. 	Finaneni instituce je sponzorovanou ovladanou zahranicnf obchodni spolecnosti, jestlize 

a) je financni instituce ovladanou zahranicni obchodni spolecnosti organizovanou podle 

zakonu ceske republiky, jez neni kvalifikovanym zprosti'edkovatelem, sraz.ejfci 

zahranicni osobni spolecnosti nebo srazejfcim zahranienim sverensk)fm fondem podle 

pfislusnych nafizeni Ministerstva financi Spojenych statu, b) financni instituce je pfimo 

ci nepfimo ve stoprocentnim vlastnictvi oznamujici americke finanenf instituce, ktera 

souhlasi s tim, ze bude jednat, nebo vyz.aduje, aby pobocka financnf instituce vuci nf 

jednala jako sponzorujici entita a c) financnf instituce se sponzorujfci entitou sdili 

spoleeny elektronick)l ucetni system, ktecy umoznuje, aby sponzorujfcf entita zjiSt'ovala 

vsechny majitele uctu a prfjemce plateb financni instituce a mela pristup ke vsem 

informacim 0 uctech a 0 zakaznfcfch vedenych financni instituci vcetne, avsak nikoli 

pouze, identifikacnfch udaju zakaznfku, dokumentace zakazniku, zustatku na uctech a 

vsech plateb provedenych majiteli uctu nebo pffjemci platby. ,,Ovladanou zahranicnf 

obchodni spolecnostf" se rozumi jakakoli zahranicni obchodni spolecnost, pokud je ve 

svem souctu vice nez 50 % vsech hlasovacich prav ve vsech trfdach akcif teto obchodnf 

spoleenosti s hlasovacim pravem nebo celkove hodnoty zakladniho kapitalu teto 

obchodni spoleenosti ve vlastnictvi nebo se povaiuje za vlastnictvi ,,akcionaru Spojenych 

statu" jakykoli den danoveho obdobi teto zahranicni obchodni spolecnosti. Terminem 

,,akcionaf Spojenych statu" se ve vztahu kjakekoli zahranicnf obchodnf spolecnosti 

rozumi osoba ze Spojenych statu, ktera vlastni nebo se ma za to, Ze vlastni ve svem 

souctu alespon 10 % vsech hlasovacfch prav ve vsech ti'fdach akcif teto zahranicnf 

obchodni spolecnosti s hlasovacim pravem. 

3. 	Sponzorujici entita splnuje tyto pofadavky: 

a) 	 Sponzorujici entita je opravnena jednat v zastoupeni financni instituce (naptiklad 

jako spravce fondu, svetensky spravce, firemni reditel nebo vedoucf partner) ke 

splneni pfislusnych poZadavku pro registraci na intemetovych strankach IRS 

rykajicich se registrace pro ucely FATCA; 

b) 	 Sponzorujici entita je zaregistrovana u IRS jako sponzorujici entita na 

intemetorych strankach IRS tykajicich se registrace pro ucely FATCA; 

c) 	 Jestliie sponzorujici entita u financni instituce zjisti jakekoli oznamovane 

americke ucty, sponzorujici entita tuto finaneni instituci zaregistruje podle 

ptislusnych poZB.davku pro registraci na intemetorych strankach IRS rykajicich se 

registrace pro ucely FATCA nejpozdeji do 31. prosince 2015 nebo do 90 dnu po 

prvnim zjisteni takoveho oznamovaneho americkeho uctu, podle toho, co nastane 

pozdeji; 

d) 	 Sponzorujici entita souhlasi s tim, ze bude v zastoupeni financni instituce 

provadet veskere postupy nalezite pece, srazenf a. oznamovani a plnit da!Si 

pof.adavky, ktere by financni instituce byla povinna provadet, kdyby byla 

oznamujici ceskou financnf instituci. Sponzorujfcf entita, ktera sponzoruje jak 

ceskou financni instituci tak FFI, ktera se nenachazi v partnerske jurisdikci, muze 

provadet s ohledem na ceskou financni instituci postupy nalezite pece, sra:Z.eni, 

45 

oznamovani a ostatni poZadavky, ktere by byla povinna plnit ceska financni 

instituce, pokud by byla oznamujici ceskou financni instituci; a s ohledem na 

ostatni FFI postupy nalezite pece, srazeni, oznamovani a ostatni poZadavky, ktere 

byla FFI povinna plnit, pokud by byla ucastnicf se FFI; 

e) 	 Sponzorujici entita zjist'uje financni instituci a uvede identifikacni cislo financni 

instituce (ziskane splnenim platnych pofadavku na registraci na internetov)'ch 

strankach IRS tykajicich se registrace pro ucely FATCA) do vsech vykazu 

zhotovovanych pro financni instituci; a 

t) 	 Nebyl zrusen status sponzorujici entity jako sponzora. 

C. 	 Sponzorovany uzavreny investicni fond. Ceska financni instituce splnujici tyto 

pofadavky: 

l. 	Financnf instituce je financni instituci v)'hradne proto, Ze je investicni entitou a neni 

kvalifikovanym zprostfedkovatelem, srazejfci zahranicni osobni spolecnosti nebo 

srazejicim zahranienim sverenskym fondem podle pi'islusnych nai'izeni Ministerstva 

financi Spojenych staru; 

2. 	Sponzorujici entita, ktera je oznamujici americkou financni instituci, FFI oznamuJ1c1 

podle modelu 1 nebo ucastnici se FFI, je opravnena jednat v zastoupenf financni 

instituce (napriklad jako profesionalni manazer, sverensky spravce nebo vedouci partner) 

a souhlasi s tim, z.e bude v zastoupeni financnf instituce provadet postupy nalezite pece, 

srazeni a oznamovani a plnit dalSi pofadavky, ktere by financni instituce byla povinna 

provadet, kdyby byla oznamujici ceskou financni instituci; 

3. Financni instituce navenek nevystupuje jako investicni fond pro nepropojene osoby; 

4. Vsechny dluhove ueasti a majetkove ueasti ve financni instituci vlastnf maximalne dvacet 

fyzick)'ch osob (bez ohledu na dluhove ueasti vlastnene ueastnicfmi se FFI a FFI 

povafovanymi za splnujfcf pofadavky a na majetkove ucasti vlastnene entitou, jestlize 

entita vlastni 100 % majetkove ueasti na financni instituci a sama je sponzorovanou 

financni institucf popsanou v tomto pododdilu C); a 

5. 	Sponzorujici entita splnuje tyto pofadavky: 

a) 	 Sponzorujici entita je zaregistrovana u IRS jako sponzorujici entita na 

internetovych strankach IRS tykajfcich se registrace pro ucely FA TCA; 

b) Sponzorujici entita souhlasi s tim, Ze bude v zastoupeni financni instituce 

provadet postupy nalezite pece, srazenf a oznamovanf a plnit da!Sf pofadavky, 

ktere by financnf instituce byla povinna provadet, kdyby byla oznamujfcf ceskou 

financni instituci, a uchova shromazdenou dokumentaci tykajicf se financni 

instituce po dobu sesti let; 

46 

c) Sponzorujici entita identifikuj~ financni instituci ve vsech vykazech 

vypracovanych v zastoupeni finan~ni instituce a 

d) Nebyl zrusen status sponzorujici entity jako sponzora. 

D. 	Investicni poradci a investieni mandefi. Investicni entita zalol.ena v Ceske republice, 

ktera je financnf institucf pouze proto, z.e (1) poskytuje investicnf poradenstvf 

zakaznikovi a jedna jako jeho zastupce nebo (2) obhospodafuje majetek zakaznfka a 

jedna jako jeho zastupce za ucelem investovani, obhospodafovani nebo administrace 

prostfedku ulofenych jmenem tohoto zakaznika u finaneni instituce, ktera neni 

neucastni ci se financnf institucf. 

E. 	 Investicni fond. Investicni entita zalozena v Ceske republice, ktera je regulovana jako 

investicni fond za pfedpokladu, Ze vsechny ucasti v investicnim fondu (vcetne dluhovych 

ucasti vyssich nez 50 000 USD) jsou drfeny jednim nebo vice osvobozenymi skutecnymi 

vlastnfky, aktivnimi NFFE popsanymi v pododdilu B bodu 4 oddilu VI pi'flohy I, 

americk)fmi osobami, ktere nejsou specifikovanymi americk)fmi osobami, nebo 

financnimi institucemi, ktere nejsou neueastnicimi se financnimi institucemi, nebo 

prostfednictvim techto osob. 

F. 	 Zvlastni pravidla. Pro investicni entitu plati tato pravidla: 

1. 	v pffpade ucasti na investicni entite, ktera je investicnim fondem popsanym v pododdilu 

E tohoto oddilu, se povinnosti oznamovani jakekoli investicni entity (krome financni 

instituce, jejfmz prostfednictvim jsou ddeny ueasti na tomto investicnfm fondu) 

povafoji za splnene. 

2. 	v pffpade ueasti na: 

a) 	 Investicni entite zfizene v partnerske jurisdikci, ktera je regulovana jako 

investicni fond, v nemz vsechny ueasti (vcetne dluhorych ueasti vyssich nez 

50 000 USD) jsou drzeny jednim nebo vice osvobozenymi skutecnymi vlastnfky 

nebo jejich prostfednictvim, aktivnimi NFFE popsanymi v pododdilu B bodu 4 

oddilu VI pfilohy I, americk)fmi osobami, ktere nejsou specifikovanymi 

americk)fmi osobami nebo financnimi institucemi, ktere nejsou neucastnicfmi se 

financnimi institucemi; nebo 

b) 	Investicni entite, ktera je kvalifikovanym investicnim fondem podle pffslusnych 

nafizeni Ministerstva financi Spojenych statu, 

se povinnosti oznamovani jakekoli investicni entity, ktera je ceskou finaneni instituci 

(krome financni instituce, jejimz prostfednictvfm jsou drfony ueasti v investicnim 

fondu), pova:Z.uji za splnene. 

47 

3. 	V pripade ueasti na investicni entite zrizene v Ceske republice, ktera neni popsana 

v pododdflu E nebo pododdilu F bodu 2 tohoto oddilu, se v souladu s odstavcem 3 

clanku 5 Dohody, oznamovaci povinnosti tykajfci se techto ucasti povafuji u vsech 

ostatnfch investicnfch entit za splnene, jestlifo jsou informace tykajfci se techto ueasti, 

ktere maji byt prvni zminenou investicni entitou oznamovany podle Dohody, 

oznamovany takovou investicni entitou nebo jinou osobou. 

4. 	Investicni entite zi'izene v Ceske republice, ktera je regulovana jako investicni fond, 

nesmi byt braneno se kvalifikovat podle pododdflu E nebo pododdilu F bodu 2 tohoto 

oddflu nebo jinak jako FFI povafovana za splnujicf pofadavky, vyhradne proto, ze 

investicni fond vydal listinne akcie na majitele, a to za predpokladu, fo: 

a) 	 Investicni fond nevydal ani nevyda zadne listinne akcie na majitele po 31. prosinci 

2012; ' 

b) 	 Investieni fond vsechny tyto akcie po jejich odevzdani stahne; 

c) 	 Investicni fond (nebo oznamujfcf ceska financnf instituce) provadf postupy 

naleziteho provefovanf stanovene v prfloze I a oznamuje vsechny pofadovane 

informace o vsech techto akcifch, kdyz jsou tyto akcie predlofony k zpetnemu 

odkupu nebo jinemu proplaceni; a 

d) 	 Investicnf fond ma zavedeny zasady a postupy k zajistenf, aby tyto akcie byly co 

nejdrive av kazdem pi'ipade do 1. ledna 2017 odkoupeny nebo imobilizovany. 

v. 	 Ucty vynate z financnich uctu. z definice financnich uctu jsou vynaty ni:ze uvedene ucty, 

s nimiz se nezachazi jako s oznamovanymi americkymi ucty. 

A. 	Urcite spofici ucty. 

1. 	a) Ucet duchodoveho sporenf vedeny v Ceske republice, ktery splnuje pofadavky zakona 

Ceske republiky o duchodovem spofoni, 

b) Ucet doplnkoveho penzijniho spofoni vedeny v Ceske republice, ktery splnuje 

pofadavky zakona C:eske republiky o ctoplnkovem penzijnfm sporenf a nasledujfcf 

podmfnky: 

(i) Celkova vyse zaplacenych pi'ispevku ueastnika za kalendami rok je rovna 

50 000 EUR nebo nizsi a 

(ii) Majitel uctu/ueastnik ma bydliste v Ceske republice nebo v clenskem state 

Evropske unie, nebo 

c) Ucet penzijniho pfipojisteni vedeny v Ceske republice, ktery splnuje pofadavky 

zakona Ceske republiky o penzijnim pfipojistenf se statnim pi'ispevkem. 

48 

2. 	Neduchodove spofici ucty. Ucet vedeny v Ceske republice (ktecy nenf pojistenfm nebo 

smlouvou o pojistenf duchodu), ktecy sphluje nffo uvedene pofadavky podle zakomi 

Ceske republiky: 

a) 	 ucet podleha regulaci jako prostredek sporeni pro jine ucely nez pro duchod; 

b) 	 ucet je danove zryhodnen (tj. pffspevky na ucet, ktere by jinak podle zakonu 

Ceske republiky podlehaly zdanenf, jsou odecitatelne nebo vynate z hrubeho 

pffjmu majitele uctu nebo zdaneny nizsi sazbou, nebo je zdaneni investicniho 

prfjmu z uctu odlozeno ci tento je zdanen nizsf sazbou); 

c) Vybery prostfedku jsou podmfneny splnenfm urcicych kriterif tykajicich se ucelu 

spoficfho uctu (napffklad poskytnuti prostfedku na vzdelani nebo na zdravotnf 

peci), nebo se na rybery provedene v pffpade nesplnenf techto kriterif vztahujf 

sankce a 

d) 	 Rocnf pffspevky jsou omezeny maximalni vysf 50 000 USD s uplatnenfm pravidel 

uvedenych v pffloze I pro slucovanf uctu a pi'evod meny. 

B. 	 Urcite poiistne smlouyy. 

1. 	 Rizikove zivotnf poiisteni. Rizikove zivotnf pojiStenf provozovane v Ceske republice 

s pojistnou dobou, ktera uplyne pfedtfm, nez pojisteny dosahne veku 90 let, a to za 

pfedpokladu, ze smlouva splnuje tyto pofadavky: 

a) 	 Befoe pojistne, ktere se v prubehu pojistne doby nesnifoje, je splatne minimalne 

jednou rocne behem pojistne doby nebo do te doby, nez pojiSteny dosahne veku 90 

Jet, podle toho, ktera doba je kratSi; 

b) 	 Pojistenf nema zadnou kapitalovou hodnotu, kterou by mohla jakakoli osoba cerpat 

(ryberem, zapujckou ci jinak) bez zaniku pojistenf; 

c) 	 castka Gina nez pojistne plnenf pro pripad smrti) splatna po zaniku pojiStenr nemuZ:e 

pfekrocit uhrn zaplaceneho pojistneho s odectenfm nakladu na krytf rizika umrtf, 

nemoci a jinych nakladu (bez ohledu na jejich skutecny vznik) za dobu existence 

pojiStenf ajakychkoli castek vyplacenych pi'ed zanikem pojisteni a 

d) 	 Pojistenf nenf drfono nabyvatelem za uplatu. 

2. 	 Poiistenf duchodu. Smlouva o pojisteni duchodu vedena v Ceske republice, ktera splnuje 

pofadavky podle zakonu Ceske republiky o duchodovem spoi'enf nebo doplnkovem 

penzijnfm spofeni. 

3. Danove 

zakona 

49 

a) 	 Celkove zaplacene pojistne za kalendami rokje rovno nebo nizsi 50 000 EUR, 

b) 	 Pojistnik, ktery je poplatnikem dane z pi'ijmu, ma bydliste v Ceske republice, nebo 

v clenskem state Evropske unie a 

c) 	 Pojistne plneni je podmineno dosaienim veku 60 let. 

C. 	 Ucet ddeny v pozustalosti. Ucet vedeny v Ceske republice, ktery je drien ryhradne 

v pozustalosti, jestlize dokumentace k tomuto uctu obsahuje kopii zaveti zesnuleho nebo 

umrtniho listu. 

D. 	Podminene ucty. Ucet vedeny v Ceske republice, zi'izeny v souvislosti s jakoukoli z nfze 

uvedenych skutecnostf: 

I . se soudnim pi'ikazem nebo rozsudkem. 

2. 	s prodejem, rymenou nebo pronajmem nemoviteho ci osobniho majetku za pf'edpokladu, 

ze ucet spliiuje tyto pofadavky: 

a) 	 Ucet je financovan vyhradne platbou v hotovosti, pene:Zni zalohou, vkladem ve 

rysi vhodne k zajisteni povinnosti pi'imo souvisejici s transakci nebo obdobnou 

platbou, nebo je financovan z financniho majetku, ktery je uloien na uctu 

v souvislosti s prodejem, rymenou nebo pronajmem majetku; 

b) 	 Ucetje zi'izen a vyuzivan vyhradne k zajiSteni povinnosti kupujfciho uhradit kupni 

cenu za majetek, povinnosti prodavajiciho uhradit jakykoli podmineny zavazek 

nebo povinnosti pronajimatele ci najemce uhradit jakekoli skody v souvislosti 

s pronajatym majetkem podle najemni smlouvy; 

c) 	 Aktiva na uctu vcetne pi'ijmu z nich plynoucich budou vyplacena ci jinak 

rozdelena ve prospech kupujfciho, prodavajfciho, pronajimatele ci najemce 

(vcetne splneni povinnosti. takove osoby) pi'i prodeji, rymene nebo odevzdani 

majetku nebo pfi zruseni najemnf smlouvy; 

d) 	 Ucet neni marforym ani obdobnym kontem zi'izenym v souvislosti s prodejem 

nebo rymenou financniho majetku; a 

e) 	 Dcet nesouvisi s uctem kreditni karty; 

3. 	s povinnosti financni instituce poskytujici zapujcku zajistenou nemovitym majetkem, aby 

odlozila stranou cast platby ryhradne k pozdejsimu usnadneni uhrady dani nebo 

pojiStenf souvisejfcfho s nemovicym majetkem; 

4. s povinnosti financni instituce vyhradne usnadnit pozdejsi uhradu dani. 

so 
E. 	 Ucty partnerske jurisdikce. Ucet vedeny v Ceske republice a vynaty z definice 

financniho uctu podle dohody mezi Spojenymi staty a jinou partnerskou jurisdikci- za 

ucelem usnadneni realizace FATCA za pi'edpokladu, fo takovy ucet podleha stejnym 

pofadavkum a dozoru podle zakomi teto jine partnerske jurisdikce, jako kdyby tento ucet 

byl zrizen v teto partnerske jurisdikci a veden financnf institucf v teto partnerske 

jurisdikci. 

VI. Definice. Pro ry~e uvedene popisy plati tyto doplnujicf definice: 

A. 	FFI oznamuifci podle modelu 1. Terminem ,,FFI oznamujici podle modelu l" se rozumi 

financnf instituce, ve vztahu k nfz se vlada nebo agentura jine zeme nez Spojenych statu 

dohodla na ziskavani a rymene informaci podle modelu 1 IGA, neni-li financni 

instituci, s niz se naklada jako s neucastnici se financnf institucf podle modelu 1 JOA. Pro 

ucely teto definice se terminem ,,model 1 IGA" rozumf ujednani mezi Spojenymi staty 

nebo Ministerstvem financi Spojenych statu a vladou jine zeme nez Spojenych statu nebo 

jednou ci vice jejimi agenturami o provadeni F ATCA prosti'ednictvim oznamovani 

financnimi institucemi teto vlade, ktera nenf vladou Spojenych statu nebo agentui'e teto 

vlady, po nemz nasleduje automaticka vymena techto oznamovanych informaci 

s financni a danovou spravou Spojenych statu (IRS). 

B. 	 Ucastnici se FFI. Terminem ,,ucastnici se FFI" se rozumi financni instituce, ktera 

souhlasila s tim, fo bude dodrfovat pofadavky dohody FFI vcetne financni instituce 

popsane v modelu 2 IGA, ktera souhlasila s tim, fo bude dodrfovat pofadavky dohody 

FFI. Terminem ,,ucastnici se FFI" se rovnez rozumi kvalifikovana zprostredkujicf 

pobocka americke financni instituce podlehajici oznamovani, pokud touto pobockou neni 

FFI oznamujici podle modelu 1. Pro ucely teto definice se terminem ,,dohoda FFI" 

rozumf dohoda, ktera stanovi pofadavky na financni instituci, aby se s ni mohlo nakladat 

jako s FFI splnujici pofadavky § 147l(b) danoveho zakoniku Spojenych statu. Dale se 

pro ucely teto definice terminem ,,model 2 IGA" rozumi ujednani mezi Spojenymi staty 

nebo Ministerstvem financf Spojenych statu a vladou jine zeme nez Spojenych statu nebo 

jednou ci vice jejimi agenturami pro usnadneni provadeni FATCA prosti'ednictvim 

oznamovani financnimi institucemi pi'imo IRS v souladu s pofadavky dohody FFI, 

doplnene vymenou informaci mezi touto vladou, ktera neni vladou Spojenych statu nebo 

jeji agenturou a IRS. 

51