Che Cos'è Un Modulo W-8BEN? | Globalization Partners

Companies can unlock new growth opportunities by expanding their global workforce. In fact, 81% of leaders are already actively engaged in global recruitment. With the support of a best-in-class Employer of Record (EOR) like G-P, you can quickly and compliantly hire, onboard, and manage global teams, regardless of entity status.

However, working with international employees can also mean your company is responsible for withholding all relevant taxes required by each foreign country’s tax laws in a calendar year. Since income tax rates vary depending on the employee’s country of residence, companies in the U.S. filling out a W-8BEN form for international hires may find the process challenging if they’re unprepared.

What is a Form W-8BEN?

A form W-8BEN is an Internal Revenue Service (IRS) tax form used by non-U.S. tax residents or non-resident aliens to certify their foreign status and ensure the correct withholding rate is applied to income from U.S. sources. Form W-8BEN stands for the Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals).

Non-U.S. tax residents — including employees and global contractors — providing services to U.S. companies are generally required to complete Form W-8BEN and submit it to the hiring company.

What is Form W-8BEN used for?

For companies hiring internationally, Form W-8BEN verifies an individual’s foreign status and determines their eligibility for tax exemptions or reduced withholding under a tax treaty. It also identifies individuals subject to a 30% tax on different U.S.-sourced types of income, including fixed and periodic (FDAP) payments such as:

1. Interest.
2. Royalties.
3. Annuities.
4. Rent.
5. Premiums.
6. Compensation for services.
7. Substitute payments, if applicable.

The purpose of W-8BEN forms is to determine whether individuals are legally considered U.S. persons — residents or citizens — and to establish ownership of the income referenced in the form. Form W-8BEN also allows individuals from countries outside of the U.S. with tax treaties to claim reduced withholding rates on U.S.-sourced income.

What are tax treaties?

A tax treaty is an agreement between two countries that determines how income earned by residents of one country is taxed by the other country. According to the IRS website, if a country has a tax treaty with the U.S., residents of that country may be eligible for tax reductions or exemptions on income earned in the U.S.

For example, since Canada and the U.S. have a tax treaty, if a U.S. company hires an employee in Canada, they can claim benefits as a non-resident alien (NRA) when filing their taxes. Individuals living in countries without a tax treaty are required to pay income tax at the standard rates, without reductions.

Income tax treaties don’t apply to dual residency situations — when individuals are legal residents of more than one country. However, dual residents may still be eligible to receive some tax treaty benefits, depending on their location.