2026-05-18
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The regulation establishes implementing technical standards specifying which regional governments and local authorities in Austria, Belgium, Denmark, Finland, France, Germany, Latvia, Liechtenstein, Lithuania, Luxembourg, the Netherlands, Poland, Portugal, Spain, and Sweden are treated as exposures to the central government under Directive 2009/138/EC. It lists specific entity types, such as 'Land' in Austria or 'commune' in France, whose exposures qualify for this treatment. The regulation entered into force on the twentieth day following its publication in the Official Journal of the European Union.
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Document 02015R2011-20260518
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Commission Implementing Regulation (EU) 2015/2011 of 11 November 2015 laying down implementing technical standards with regard to the lists of regional governments and local authorities, exposures to whom are to be treated as exposures to the central government in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
Consolidated text: Commission Implementing Regulation (EU) 2015/2011 of 11 November 2015 laying down implementing technical standards with regard to the lists of regional governments and local authorities, exposures to whom are to be treated as exposures to the central government in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
Commission Implementing Regulation (EU) 2015/2011 of 11 November 2015 laying down implementing technical standards with regard to the lists of regional governments and local authorities, exposures to whom are to be treated as exposures to the central government in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
Access initial legal act (
In force )
18/05/2026
18/05/2026
ELI: http://data.europa.eu/eli/reg_impl/2015/2011/2026-05-18
Language 1
Language 2
Language 3
02015R2011 — EN — 18.05.2026 — 001.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
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COMMISSION IMPLEMENTING REGULATION (EU) 2015/2011
of 11 November 2015
laying down implementing technical standards with regard to the lists of regional governments and local authorities, exposures to whom are to be treated as exposures to the central government in accordance with Directive 2009/138/EC of the European Parliament and of the Council
(Text with EEA relevance)
(OJ L 295 12.11.2015, p. 1)
Amended by:
Official Journal
No
page
date
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COMMISSION IMPLEMENTING REGULATION (EU) 2026/911 of 27 April 2026
L 911
1
28.4.2026
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COMMISSION IMPLEMENTING REGULATION (EU) 2015/2011
of 11 November 2015
laying down implementing technical standards with regard to the lists of regional governments and local authorities, exposures to whom are to be treated as exposures to the central government in accordance with Directive 2009/138/EC of the European Parliament and of the Council
(Text with EEA relevance)
Article 1
Lists of regional governments and local authorities
The following regional governments and local authorities shall be considered as entities, exposures to whom are to be treated as exposures to the central government of the jurisdiction in which they are established, as referred to in point (a) of Article 109a(2) of Directive 2009/138/EC:
(1)
in Austria: any ‘Land’ or ‘Gemeinde’;
(2)
in Belgium: any ‘communauté’ or ‘gemeenschap’, ‘région’ or ‘gewest’, ‘province’ or ‘provincie’, or ‘commune’ or ‘gemeente’;
(3)
in Denmark: any ‘region’ or ‘kommune’;
(4)
in Finland: any ‘kaupunki’ or ‘stad’, ‘kunta’ or ‘kommun’, or the ‘Ahvenanmaan maakunta’ or the ‘Landskapet Åland’;
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(5)
in France: any ‘région’, ‘département’, ‘commune’, ‘collectivité à statut particulier’ or ‘établissement public de coopération intercommunale à fiscalité propre’;
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(6)
in Germany: any ‘Land’, ‘Gemeindeverband’ or ‘Gemeinde’;
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(6a)
in Latvia: any ‘valstspilsētas pašvaldība’ or ‘novada pašvaldība’;
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(7)
in Liechtenstein: any ‘Gemeinde’;
(8)
in Lithuania: any ‘savivaldybė’;
(9)
in Luxembourg: any ‘commune’;
(10)
in the Netherlands: any ‘provincie’, ‘waterschap’ or ‘gemeente’;
(11)
in Poland: any ‘województwo’, ‘związek powiatów’, ‘powiat’, ‘związek międzygminny’, ‘gmina’, or the ‘miasto stołeczne Warszawa’;
(12)
in Portugal: the ‘Região Autónoma dos Açores’ or the ‘Região Autónoma da Madeira’;
(13)
in Spain: any ‘comunidad autónoma’ or ‘corporación local’;
(14)
in Sweden: any ‘region’, ‘landsting’ or ‘kommun’.
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Article 2
Entry into force
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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