The Finanzkonten-Informationsaustauschgesetz (FKAustG), or law on exchanging data about financial accounts, has been effect in the Federal Republic of Germany since the start of 2016. As a result, the Standard for Automatic Exchange of Financial Account Information (Common Reporting Standard; CRS) proposed by the OECD, as well as the Enhanced Directive on Administrative Cooperation (Directive 2014/107/EU), became part of national law. The FKAustG obligates German financial institutions to automatically exchange information internationally on the reportable accounts held by clients who are tax residents in a participating country.
The tax status of important W&W companies and the Pensionskasse der Württembergischen VVaG is available in the following forms (Entity Tax Residency Self-Certification Form). These disclosures of the company meet the demands of FKAustG and UK-FATCA (UK-CDOT). These self-certification of the company will be updated in a timely manner in the event of changes.


In 2010, US Congress passed a law entitled the "Foreign Account Tax Compliance Act" intensifying US tax reporting of foreign financial institutions to ensure taxable persons in the USA could not reduce/avoid taxes via foreign financial institutions. The Federal Republic of Germany embodied this act in national law, just as other numerous states, in 2014. The relevant FACTA subsidiaries of the W&W Group adhere to the regulations. The FACTA status of the W&W Group and the Pensionskasse der Württembergischen VVaG can be found on the following forms.