The CSSF issued on January 13th 2015 its press release 15/04 in order to draw the attention of all Luxembourg domiciled AIFMs and of all non-EU AIFMs under article 42 of the AIFMD (i.e. non-EU AIFMs marketing AIFs in Luxembourg without using a passport) to the reporting deadline applicable to them.
Pursuant to the implementing provisions of the AIFMD (including the Law of July 12th 2013 and the CSSF's FAQ concerning AIFMs), the AIFMs which have received their authorisation before December 31st 2014 have until January 31st 2015 at the latest to comply with their first reporting obligation, regardless of their reporting frequency. AIFMs managing AIFs qualifying as "fund of funds" benefit from an additional delay of 15 days.
The reporting file to be submitted by the AIFMs shall comply with the format and the guidelines stated in CSSF Circular 14/581.
The CSSF reminds all impacted AIFMs, or the entity acting on behalf thereof, that they must register a certificate with the CSSF prior to filing their report.
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