Legal reporting for pension funds

The page File transport and data protection is no longer applicable; for the XBRL/EIOPA submissions, the User guide of the corresponding eDesk procedure will be applicable.

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”.

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:

The reporting files must be submitted via eDesk or S3 by observing the naming convention described in the User guide of the procedure.

All legal and regulatory documents can be found in the Regulatory framework section.

All forms can be found in the Publication and Data section.