Archives: Documents

10 Results

  • Grand-ducal regulation
    Document date: 22 December 2021
    Archived since 1 January 2023

    Grand-ducal Regulation of 17 December 2021 (consolidated version) repealed by Grand-ducal Regulation of 23 December 2022

    relating to the fees to be levied by the Commission de Surveillance du Secteur Financier

    Main topics: Benchmarks Enforcement of Issuer Disclosure European Market Infrastructure Regulation (EMIR) Information requirements for issuers of securities Markets in Financial Instruments (MiFID II/MiFIR) Prospectus Squeeze-out and sell-out Takeover bids
    Relevant for: Central Securities Depositories (CSDs) Credit institutions Crowdfunding service providers Investment firms Investment fund managers Investment funds and vehicles Mortgage credit intermediaries Payment institutions/electronic money institutions/AISPs Public Oversight of the Audit Profession Specialised PFS Support PFS
    Topics: Approved statutory auditor (réviseur d'entreprises agréé) Benchmark regulation Cabinet de révision Cabinet de révision agréé Candidate to the Audit profession Capital requirement ELTIF EuSEF EuVECA Money Market Fund (MMF) Postal financial services Statutory auditor (réviseur d'entreprises) Third-country audit entities Trading venue Transaction reporting Transparency
  • CSSF circular
    Document date: 22 December 2021

    Circular CSSF 21/790

    Practical rules concerning the self-assessment questionnaire to be submitted annually by Luxembourg undertakings for collective investment.

    The engagement of Luxembourg undertakings for collective investments’ approved statutory auditors and practical rules concerning the management letter and the separate report to be drawn up annually.

    Relevant for: Investment companies in risk capital (SICARs) Specialised investment funds (SIFs) Undertakings for collective investment in transferable securities (UCITS) Undertakings for collective investment subject to Part II of the Law of 17 December 2010 (Part II UCIs)
    Topics: Approved statutory auditor (réviseur d'entreprises agréé) eDesk
  • CSSF circular
    Document date: 22 December 2021

    Circular CSSF 21/789 (as amended by Circular CSSF 23/839)

    Practical rules concerning the self-assessment questionnaire to be submitted annually by investment fund managers.

    The engagement of investment fund managers’ approved statutory auditors and practical rules concerning the management letter and the separate report to be drawn up annually.

    Relevant for: Investment companies in risk capital (SICARs) Investment fund managers Specialised investment funds (SIFs) Undertakings for collective investment in transferable securities (UCITS) Undertakings for collective investment subject to Part II of the Law of 17 December 2010 (Part II UCIs)
    Topics: Approved statutory auditor (réviseur d'entreprises agréé) eDesk
  • CSSF circular
    Document date: 22 December 2021

    Circular CSSF 21/788

    Guidelines for the Collective Investment Sector on the CSSF AML/CFT external report

    Relevant for: Investment companies in risk capital (SICARs) Investment fund managers Specialised investment funds (SIFs) Undertakings for collective investment in transferable securities (UCITS) Undertakings for collective investment subject to Part II of the Law of 17 December 2010 (Part II UCIs)
    Topics: AML/CFT Approved statutory auditor (réviseur d'entreprises agréé) eDesk