I have a Sole Proprietorship based in Germany and I registered as a company. Apple now wants me to fill out W8BEN-E US Tax form. I researched a little and found out that Sole Proprietorship are supposed to fill out the form W8BEN for individuals. Does anyone know what to do in this case ? I have tried to contact apple finance team but that was 10 days ago... Is it possible to fill out the W8BEN-E as a SP ? I don't even know what I should select under "Type of Beneficial Owner".
I researched a little and found out that Sole Proprietorship are supposed to fill out the form W8BEN for individuals.
That may only be US sole proprietorships. In the US, a one-person company is a “disregarded entity” for tax, i.e. the income/expenditure of the company is considered the income/expenditure of the owner. In contrast, I am a one-person business in the UK and we do not have the concept of “disregarded entities”; I suspect Germany is probably the same.
I have a distant memory that the US rules may make specific exceptions for foreign entities that would be disregarded in the US but aren’t in their own countries. So I believe you should fill out the corporate forms.
It is a long time since I did this. Maybe someone else has more recent experience.