> For the complete documentation index, see [llms.txt](https://t-blocks.gitbook.io/t-blocks-documentation/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://t-blocks.gitbook.io/t-blocks-documentation/compliance-and-reporting/fatca-and-crs-obligations.md).

# FATCA & CRS Obligations

T-Blocks Trio Fund complies with both FATCA (the US Foreign Account Tax Compliance Act) and CRS (the OECD Common Reporting Standard).

**FATCA.** Luxembourg has an intergovernmental agreement (IGA Model 1) with the United States. The Fund reports information on US account holders to the Luxembourg tax authority (Administration des Contributions Directes — ACD), which exchanges the information with the US Internal Revenue Service.

**CRS.** Luxembourg has adopted the OECD Common Reporting Standard. The Fund reports information on account holders who are tax residents in CRS-participating jurisdictions to the ACD, which exchanges the information with the relevant foreign tax authorities.

Investors are required to provide tax residency self-certification (typically a W-8BEN or W-9 for US persons, or a CRS self-certification form) during onboarding.

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