The classification and documentation of an Austrian investment fund under the NRA and FATCA withholding regime of the U.S. Internal Revenue Code (IRC) can be complex. In the following, Norbert Bramerdorfer and Dominik Stundner give a comprehensive overview of the classification and documentation possibilities of an Austrian investment fund under Chapters 3 and 4 IRC. They describe not only its general classification and documentation, but also additional options under the check-the-box regime of U.S. tax law.
