Luxembourg Insurance Commission (Commissariat aux Assurances, CAA) issued Circular Letter 26/9 amending Circular Letter 21/6 on the annual reporting of Luxembourg direct insurance undertakings. The update does not redesign the reporting structure, but introduces limited adjustments intended to capture additional information and streamline processing and analysis. Key changes include a new table in the “information sheet” identifying the persons responsible for handling complaints relating to activities carried out under freedom to provide services, and new tables to report a detailed breakdown of premiums written outside the European Economic Area. The instructions also clarify that the information sheet should reflect the information applicable at the date the annual report is submitted, require employee numbers to be reported in full-time equivalents at financial year-end, and replace a reference to the undertaking’s “Solvency II separate report” with an “additional separate report of the approved statutory auditor”. A coordinated version of Circular Letter 21/6 reflecting the amendments was published alongside the circular.
Luxembourg Commissariat aux Assurances 2026-03-23
Luxembourg Insurance Commission amends annual reporting for direct insurers to add complaints contacts and non-EEA premium breakdown
The Luxembourg Insurance Commission (Commissariat aux Assurances) issued Circular Letter 26/9 amending Circular Letter 21/6 on annual reporting by Luxembourg direct insurance undertakings, introducing targeted adjustments without changing the overall reporting structure. Key changes add tables on complaints handling for freedom to provide services activities and on premiums written outside the European Economic Area, and clarify instructions on the information sheet, employee reporting in full-time equivalents, and the reference to the separate auditor’s report. A coordinated version of Circular Letter 21/6 incorporating these amendments was published.