CSSF Circular 25/902: Repeal and Modernisation of Annual Reporting Requirements for Credit Institutions
CSSF
The primary objective of Circular 25/902 is to repeal the previous Circular CSSF 19/731 (as amended by CSSF 19/710), which previously governed the list and format of documents that Luxembourg credit institutions were required to file with the regulator on an annual basis.
Despite the repeal of Circular 19/731, the obligation for credit institutions to submit annual reporting documents remains fully in force. What changes with CSSF 25/902 is the method of reference and publication of the reporting requirements:
The updated list of documents to be submitted annually,
The categories of entities required to report,
The electronic submission channels, and
Corresponding deadlines
will no longer be prescribed directly in a CSSF circular. Instead, these details are now published and maintained on the CSSF website within the relevant supervisory reporting sections.
Interactive Reporting Overview
To support compliance and clarity, the CSSF also provides an interactive summary table online. This tool helps credit institutions determine:
Which documents must be submitted to the CSSF and to the ECB,
Based on the type of institution,
The relevant financial year‐end date, and
The date of the entity’s annual general meeting.
Effective Date
Circular 25/902 takes effect immediately upon publication, signalling a shift toward a more dynamic, web-centric approach to supervisory reporting requirements.