CSSF Updates AIFM FAQ With Reporting Requirements Information

JurisdictionLuxemburgo
Author
Date24 March 2014

On 17 March 2014 the Commission de Surveillance du Secteur Financier ("CSSF") issued an updated version of its frequently asked questions (the "FAQ") relating to the Luxembourg law of 12 July 2013 on alternative investment fund managers (the "AIFM Law").

Such update concerns the reporting to be filed with the CSSF.

Reporting deadlines

AIFMs, which have been authorized between 22 July 2013 and 30 June 2014, are required to submit the first reporting according to the following table: Reporting frequency Reporting period start date(s) Reporting period end date(s) Deadline for transmission for AIF that are not fund of funds Deadline for transmission for AIF that are fund of funds Quarterly 1/07/2014 30/09/2014 31/10/2014 15/11/2014 Half-yearly 1/07/2014 31/12/2014 31/01/2015 15/02/2015 Annually 1/07/2014 31/12/2014 31/01/2015 15/02/2015 AIFMs may also opt to submit the reporting at earlier periods than the ones indicated above. So called "Registered AIFMs" (AIFM which manage portfolios of AIFs whose assets under management in total do not exceed the thresholds under article 3(2) of the AIFM Law and which have not chosen to opt in as authorised AIFMs under the AIFM Law on the basis of article 3(4) of that law) which have received the confirmation regarding their registration in 2013 from the CSSF, are required to report until 31 January 2015 at the latest covering the period from 1 January 2014 up to 31 December 2014 (15 February 2015 at the latest, where the AIF is a fund of funds). Under certain conditions, they may also opt to submit the reporting at earlier periods. Registered AIFMs, which have received the confirmation regarding their registration first in 2014 from the CSSF, are required to provide their first reporting according to the following table: Confirmation regarding their registration received in Reporting period start date(s) Reporting period end date(s) Deadline for transmission for AIF that are not fund of funds Deadline for transmission for AIF that are fund of funds Q1 2014 01/04/2014 31/12/2014...

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