Regulatory Alerts2026-01-20
Added · Updated
Circular CSSF 26/906 — Central administration, internal governance and risk management
This circular consolidates requirements for central administration, internal governance, and risk management for payment institutions, electronic money institutions, and account information service providers in Luxembourg. It repeals Circulars IML 95/120, IML 96/126, IML 98/143, and CSSF 04/155, and amends CSSF 11/510 and CSSF 11/520. Institutions must maintain their central administration and decision-making centre in Luxembourg and implement robust internal governance arrangements tailored to their size, complexity, and risk profile. The document specifies obligations regarding supervisory and management bodies, internal control functions, conflict of interest management, and safeguarding requirements.
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