Legal reporting for pension funds
The page File transport and data protection provides additional technical details regarding the transmission channels for reporting.
Annual EUROSTAT information
Pension funds subject to the Law of 13 July 2005 on institutions for occupational retirement provision in the form of pension savings companies with variable capital (SEPCAVs) and pension savings associations (ASSEPs) must report specific information to the CSSF on an annual basis.
In order to organise and facilitate the delivery of these tables, pension funds are invited to download the Excel template “Annual information”.
Laws, regulations and directives
Annual and quarterly reporting according to Circular CSSF 19/726 of 26 July 2019
The Decision dated 10 April 2018 of the Board of Supervisors on EIOPA’s regular information requests towards NCAs regarding provision of occupational pensions information and the Regulation ECB/2018/2 of the European Central Bank of 26 January 2018 on statistical reporting requirements for pension funds introduced new reporting requirements applicable to IORPs.
Circular CSSF 19/726 implemented annual and quarterly reporting in the regulatory framework applicable to Luxembourg domiciled institutions for occupational retirement provision (“IORPs”) subject to the Law of 13 July 2005, as amended from time to time.
In summary, every IORP has to submit the following reporting to the CSSF:
|EIOPA||Quarterly||Aggregated, at IORP level||EIOPA, CSSF|
|EIOPA||Annually||Aggregated, at IORP level||EIOPA, CSSF|
|EIOPA||Quarterly||Individual, at every authorised compartment level||CSSF|
|EIOPA||Annually||Individual, at every authorised compartment level||CSSF|
|ECB||Quarterly||Aggregated, at IORP level||BCL/ECB|
|ECB||Annually||Aggregated, at IORP level||BCL/ECB|
Format, Submission and Naming Convention of the reporting files to CSSF
The CSSF requires that the reporting files are submitted electronically using exclusively one of the channels of transmission accepted by the CSSF. More detailed information on the submission of the reports via the channels of transmission can be found in the technical note.
In order to provide institutions for occupational retirement provision with information on the validation rules which have been deactivated, the CSSF has published an Excel file entitled “Deactivated validation rules” under the heading “Guidance”.