Regulatory framework

on the setting of the countercyclical buffer rate for the third quarter of 2025

on the setting of the countercyclical buffer rate for the second quarter of 2025

on the setting of the countercyclical buffer rate for the first quarter of 2025

concerning systemically important institutions authorised in Luxembourg

relating to:
1) the establishment of a list of Master’s degrees or diplomas corresponding to equivalent training which satisfy the requirements referred to in paragraphs 1 and 2 of Article 2 of the Grand-ducal Regulation of 14 December 2018 determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors);
2) the establishment of a list of approvals referred to in Article 1, point (3) of the Grand-ducal Regulation of 14 December 2018 determining the requirements for the professional qualification of réviseurs d’entreprises (statutory auditors) and réviseurs d’entreprises agréés (approved statutory auditors).

on the setting of the countercyclical buffer rate for the fourth quarter of 2024

on the setting of the countercyclical buffer rate for the third quarter of 2024

on the setting of the countercyclical buffer rate for the second quarter of 2024

relating to:

• the adoption of auditing standards in the field of statutory audit under the Law of 23 July 2016 concerning the audit profession;
• the adoption of standards on professional ethics and quality management under the Law of 23 July 2016 concerning the audit profession

relating to the notification of incidents according to the Law of 28 May 2019 transposing Directive (EU) 2016/1148 of the European Parliament and of the Council of 6 July 2016 concerning measures for a high common level of dorasecurity of network and information systems across the European Union.

on the setting of the countercyclical buffer rate for the first quarter of 2024

on the setting of the countercyclical buffer rate for the fourth quarter of 2023

1) transposing Guideline (EU) 2022/508 of 25 March 2022 amending Guideline (EU) 2017/697 of the European Central Bank on the exercise of options and discretions available in Union law by national competent authorities in relation to less significant institutions (ECB/2022/12) and
2) amending CSSF Regulation No 18-03 of 5 June 2018

on the setting of the countercyclical buffer rate for the third quarter of 2023

on the setting of the countercyclical buffer rate for the second quarter of 2023

on the setting of the countercyclical buffer rate for the first quarter of 2023

on the setting of the countercyclical buffer rate for the fourth quarter of 2022

amending CSSF Regulation No 10-04 of 20 December 2010

amending CSSF Regulation No 20-02 of 29 June 2020 on the equivalence of certain third countries with respect to supervision and authorisation rules for the purpose of providing investment services or performing investment activities and ancillary services by third-country firms, as amended by CSSF Regulation No 20-09 of 14 December 2020.

on the setting of the countercyclical buffer rate for the third quarter of 2022