FATCA Details Form and a Form W-8 may be signed by the client as well as by the authorized person having the proper power of attorney given by the client. For a Form W-8BEN-E the power of attorney should be drawn in a special way and directly authorize the agent to represent the company in completion, signing and provision of the Form W-8BEN-Е. A Form W-9 should be signed by the person authorized to act on behalf of the client without the power of attorney.
In respect of the clients assigned by NSD a proper digital signature (including cases when a digital signature is assigned to a trustee) FATCA Details Form, Forms W-8, W-9 and the power of attorney may be submitted both in an electronic form and in a hard copy (at client’s option).