Since 1 January 2026, U1.1 reporting has evolved with the introduction of a new format, applicable to reference dates from December 2025 onwards. This new format comes with additional features designed to improve the transmission and management of reports including delegation. The required reports must…

In the context of the introduction of new means of communication for requests or reportings by professionals of the financial sector, specialised professionals of the financial sector authorised as UCI administrators and/or as professional depositaries of assets other than financial instruments are invited to submit…

This communiqué follows up on the publication of Regulation (EU) 2025/914 of the European Parliament and of the Council of 7 May 2025 amending the EU Benchmarks Regulation1. It is addressed to all undertakings for collective investment (UCIs) and investment fund managers (IFMs) that are…

Amendment of Circular CSSF 24/850 on the practical rules concerning the descriptive report and the self-assessment questionnaire to be submitted on an annual basis by support PFS, as well as the engagement of the réviseurs d’entreprises agréés (approved statutory auditors) of support PFS and practical…

In recent years, SIFs, SICARs and Part II UCIs have shown such great capacity for innovation that the regulatory framework no longer corresponds to the current practices or market requirements. For that reason, the CSSF has reviewed the main circulars which apply to these investment…

This communication aims to provide clarity in relation to the submission of PRIIP KIDs ( “KID”) to the CSSF and most particularly, which key points need to be focused on to ensure consistency between the content of the KID and the prospectus. According to Regulation…

Starting on 31 December 2025, U1.1 reporting will change. The transmission of these reports may be delegated, and the designation of submitters will be carried out using the delegation module included in the dedicated eDesk procedure. To help you prepare for this new change, you…

Two reports from the European Central Bank
The CSSF would like to point out the publication of two ECB reports which are part of the European Commission’s agenda regarding the simplification and burden reduction. Simplification of the European prudential regulatory, supervisory and reporting framework Streamlining…

CSSF draws the attention of market players to the ESMA Statement published on 11 December 2025 related to on upcoming reporting obligations under EMIR 3.0, notably (i) Reporting under the Active Account Requirement (AAR), and (ii) Reporting of information on clearing activity at recognised Third-Country…

The CSSF reminds the entry into force on 29 April 2026 of additional fields for the purpose of reconciliation by the TRs in the scope of the EMIR reporting.
The CSSF reminds that following the Commission Delegated Regulation (EU) 2022/1858 of 10 June 20221, hereinafter…

La CSSF souhaite attirer l’attention sur la publication par la Commission des normes comptables (CNC) du « Questions / Réponses CNC 25/036 (« Q&A CNC 25/036 ») intitulé « Interprétation de l’article 1711-8, para. 3, point 3° de la loi du 10 août 1915 concernant les sociétés commerciales1 dans…