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Circular CSSF 25/902

AI Analysis

Executive Summary

Circular CSSF 25/902 repeals Circular CSSF 19/731 (as amended by Circular CSSF 19/710), which previously detailed annual document submission requirements for credit institutions, shifting to a dynamic list published on the CSSF website. This matters because it streamlines compliance by centralizing and updating requirements online, reducing reliance on static circulars while maintaining submission obligations. Credit institutions must transition to the new process to avoid disruptions in prudential reporting. #

What Changed

- Repeal of prior circulars: Circular CSSF 19/731 and its amendment via Circular CSSF 19/710 are fully repealed, eliminating the fixed list of annual submission documents. - Shift to website-based guidance: The updated list of required documents, affected entity categories, electronic submission channels, and deadlines is now published on the CSSF’s Prudential reporting for credit institutions webpage, including an interactive summary table for determining applicable submissions. - Ongoing obligations: The requirement to submit documents annually remains unchanged; only the reference source and potential content updates via the website are modified. #

What You Need To Do

  • Review the CSSF Prudential reporting webpage (https
  • Update internal reporting processes, templates, and workflows to reference the website instead of the repealed circular
  • Confirm ongoing annual submissions via specified electronic channels; test interactive table for applicability to the institution's profile
  • Archive references to Circular CSSF 19/731 in policies and train staff on the change

Key Dates

23 December 2025 - Publication and effective date of Circular CSSF 25/902, repealing Circular CSSF 19/731; transition to website-based list begins.
12 December 2019 - Original issuance of repealed Circular CSSF 19/731 (archived on 23 December 2025).
1 January 2025 ).

Compliance Impact

Urgency: Medium – The repeal does not alter core submission obligations but requires procedural updates to avoid non-compliance with potentially evolving lists under CRR3 alignments. It matters for operational efficiency, as failure to adapt could lead to missed deadlines or incorrect submissions, especially with website updates tied to EU regulations like Regulation (EU) 2024/1623 (CRR3, applicab

Who is Affected

Primarily credit institutions authorized in Luxembourg, as explicitly addressed in the circular ("To all credit institutions").This includes entities subject to prudential reporting under CSSF oversight, potentially overlapping with banks applying IAS/IFRS standards per related Circular CSSF 08/340.Indirectly affects compliance teams, external auditors, and reporting functions within these institutions.

Summary

Repeal of Circular CSSF 19/731 regarding the documents to be submitted on an annual basis by credit institutions.

Relevant Firm Types

Bank
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