- 29/02/2024 CSSF circular 24/854 has been published
- 31/07/2024 31/12/2023 SRRC (formalised with the new template) shall be transmitted to the CSSF
The CSSF Circular 24/854 introduces an eDesk template of Summary Report of the RC (SRRC) that must be used for the financial years ending on or after 31 December 2023.
The updated SRRC template incorporates current market practices and highlights essential data points critical for the CSSF’s oversight in combating money laundering and terrorism financing.
Scope
CSSF Circular 24/854 applies to:
- Luxembourg Investment Fund Managers (IFMs);
- Luxembourg Investment Funds supervised by the CSSF for AML/CFT purposes.
This CSSF Circular is not applicable to Luxembourg Investment Funds which have designated a Luxembourg management company that submits the SRRC.
In practice
1. How to submit the SRRC?
3. When shall the SRRC be submitted?
Annually, within 5 months after completion of the annual accounts of the supervised entity.
For the closing end of financial year on 31 December 2023, with a two-month extension is granted.
Useful Resources
Discover our other publications:
AMLA: the new European authority at the heart of AML/CFT supervision
Scope, governance, KYC due diligence, beneficial ownership, suspicious activity reports, and cash payments: the key contributions of the AMLR.
AMLR: The European regulation to be directly applicable from 10 July 2027
Scope, governance, KYC due diligence, beneficial ownership, suspicious activity reports, and cash payments: the key contributions of the AMLR.
AMLD6: How Directive (EU) 2024/1640 is reorganising the European AML/CFT framework
Discover the role of AMLD6, its transposition timeline, and its consequences for the FIUs, registries, supervisors and obliged entities.
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