Version 1.5 of the Kommunikationshandbuch FATCA Teil 1, dated 3 August 2026, is the Bundeszentralamt für Steuern (BZSt) manual that governs BZSt FATCA DIP transmission for German reporting financial institutions and the service providers that file on their behalf. The change history lists a single addition: information on encoding for files sent through the XML…
On 12 October 2026 the CSSF relayed the Ministry of Justice’s communiqué of 7 October 2026 announcing the Luxembourg terrorist financing NRA: the 2026 National Risk Assessment of Terrorist Financing, which covers the observation period 2021 to 2024. The report rates the sub-sectors within the scope of the Law of 12 November 2004 for inherent…
On 7 October 2026 the Single Resolution Board (SRB) published its list of consultations and SRB requests to industry for 2027, about two months earlier than the 2026 list of 1 December 2025. Two changes land directly on resolution reporting teams. The quarterly sign-off form on MREL eligibility of reported liabilities is discontinued with immediate…
On 12 October 2026 the European Banking Authority published final report EBA/RTS/2026/08, dated 9 October 2026, with draft amendments to Commission Delegated Regulation (EU) 2017/390, the regulatory technical standards (RTS) that set CSD prudential requirements, covering central securities depositories and designated credit institutions offering banking-type ancillary services. The trigger is CSDR Refit, Regulation (EU) 2023/2845,…
On 12 October 2026 the Financial Stability Board (FSB) published a five-page note to the G20, Global stablecoin arrangements: Cross-border vulnerabilities and financial stability monitoring, together with a letter from its Chair, Andrew Bailey, to G20 Finance Ministers and Central Bank Governors ahead of their 15 October meeting. The FSB global stablecoin note sets out…
On 12 October 2026 the European Banking Authority released the final technical package for phase 1 of EBA reporting framework 4.4, a few weeks after the September 2026 publication it had announced alongside the draft on 24 July. The package fixes the Data Point Model (DPM), the XBRL taxonomies and the validation rules for reporting…
On 17 September 2024 the SEC announced settled charges against 11 institutional investment managers for failing to file Form 13F, the quarterly holdings report required by rule 13f-1 under the Securities Exchange Act of 1934. Nine of them agreed to pay civil penalties totalling more than $3.4 million; the two that self-reported and cooperated were…
Form 8966 reporting is the annual FATCA return that institutions dealing directly with the Internal Revenue Service file on their U.S. accounts, on the U.S. owners of passive foreign entities and on pools of recalcitrant account holders. The current IRS edition is the 2025 Form 8966, FATCA Report, with its 2025 instructions, and the form…
On 6 October 2026, the Financial Services Regulatory Authority (FSRA) of Abu Dhabi Global Market (ADGM) published Consultation Paper No. 5 of 2026 with proposed DeFi Risk Management Guidance attached. Comments close on 30 November 2026. The FSRA DeFi risk management guidance, as proposed, sets out how Authorised Persons and Recognised Bodies should identify, assess,…
On 9 October 2026, EU finance ministers approved Council conclusions (Council document 13854/26) revising the EU list of non-cooperative jurisdictions for tax purposes. Panama and Viet Nam left Annex I, the list itself, and moved to Annex II pending an in-depth review of their exchange-of-information frameworks by the Global Forum. Nobody was added, so Annex…