U.S. Qualified Intermediary regime

Image of a discussion about the US IRS Qualified Intermediary agreement and how the QI agreement works

The opt-in regime for non-U.S. financial intermediaries, such as EU banks, brokers, and custodians, to become a withholding agent for U.S. withholding taxes.

The U.S. Qualified Intermediary (QI) regime is a core area of expertise for our team. With many years of experience in diverse QI assignments, our team provides comprehensive support — from policy and process design to system logic validation, health checks, and periodic reviews. We’re dedicated to delivering tailored solutions that ensure compliance and operational efficiency for your organization.

Client feedback:
"The way you deliver the content makes our QI certification process almost enjoyable."
- Large Dutch Bank, November 2024

Our services include:

  • EXPERT ADVICE
    On application of the QI & U.S. withholding tax and reporting rules.

  • POLICY & PROCESS
    Design or review including advice on strategic policy and control considerations.

  • SYSTEM LOGIC
    Design or review for both happy and unhappy flow-scenarios.

  • COST-BENEFITS ASSESSMENT
    Whether to obtain or maintain QI status.

  • EXECUTION SUPPORT
    A detailed proposal can be provided upon request to support or execute parts of your operational QI processes.

ADVISORY

  • CLASSROOM
    Basic and advanced training, both general and role-specific.

  • VIRTUAL
    Same as classroom training, delivered via livestream.

  • E-LEARNING
    Developed upon request; e.g. web-based or SCORM file.

TRAINING

  • HEALTH CHECK
    Our standardized approach or tailored to your risk areas.

  • PERIODIC REVIEW

    Per IRS requirements, with the use of IRS safe harbor sampling methodology.

TESTING

We welcome any questions you may have about the QI regime or our service offerings. Please contact us at: info@tripletax.eu.

Want to know more about the U.S. Qualified Intermediary and Qualified Derivatives Dealer regimes. Read our Library explainer pages: