CSSF statistical return deadlines — the U1.1 monthly report
Deadlines: the full filing calendar · the regulation library · practical guides
Luxembourg funds feed the CSSF a stream of statistical data, and the flagship is monthly. The clock is short. A fund reports within days of the month closing, every month. In Luxembourg the filing is due within 10 calendar days after each month end, one report per sub-fund (Circular CSSF 15/627 as amended by 25/871). Source: CSSF: Reporting to be submitted by UCIs; Circular CSSF 15/627 as amended by Circular CSSF 25/871, s. 2. It lands on each UCI, per sub-fund; usually transmitted by its manager or administrator (UCITS, Part II UCIs, SIFs and SICARs only; a RAIF is not named in the circular).
What is the CSSF financial-information return?
Luxembourg's supervisor, the CSSF, collects regular financial-information returns from the funds it oversees. The core monthly one is the U1.1, filed by Luxembourg UCITS, Part II funds, SIFs and SICARs. It reports the fund's assets and activity, and feeds supervision and national and ECB statistics (CSSF: reporting by UCIs).
What is in the report
The U1.1 reports the fund's net assets, its subscriptions and redemptions, and the breakdown of what it holds. An umbrella fund files a separate return for each sub-fund, so a SICAV with several compartments files several. The format is fixed and electronic. It is a data return, not a narrative: there is nothing to disclose to investors, only figures to file.
Who files, who prepares, who receives
The fund files: UCITS, Part II funds, SIFs and SICARs are all on the monthly cycle, while a RAIF is not named in the CSSF circular. In practice the administrator or management company submits it over the CSSF's electronic channel. The regulator receives it; investors never see it.
This page carries 2 confirmed deadlines for the CSSF financial-information return, each with the date its own regulator publishes.
When it is due
| Jurisdiction | Obligation | Due | Reporting period | Who files | Files with | Extension | Source |
|---|---|---|---|---|---|---|---|
| Luxembourg | Luxembourg U1.1 monthly financial information — within 10 calendar days of every month end | within 10 calendar days after each month end, one report per sub-fund (Circular CSSF 15/627 as amended by 25/871) | set by the rule | each UCI, per sub-fund; usually transmitted by its manager or administrator (UCITS, Part II UCIs, SIFs and SICARs only; a RAIF is not named in the circular) | CSSF | — | CSSF: Reporting to be submitted by UCIs; Circular CSSF 15/627 as amended by Circular CSSF 25/871, s. 2 · calendar |
| Luxembourg | CSSF SIAG reporting (tables SIAG 1A, SIAG 1B, Employees) for self-managed SIAGs and FIAAGs | By the 20th of the month after each quarter-end; final tables one month after the annual general meeting | set by the rule | the fund vehicle itself (self-managed SIAGs and FIAAGs only) | CSSF | — | Circular CSSF 18/698, points 612-616 (SIAG/FIAAG financial information) · calendar |
Common mistakes
The demanding feature is the cadence rather than any one filing. Ten calendar days is a short window, and it recurs twelve times a year, so a single missed month registers as a supervisory flag. The U1.1 is easy to conflate with the fund's annual accounts or its tax return, but it is a separate statistical feed that runs on its own clock. A dormant or newly launched fund is not exempt either, since there is no month in which nothing at all is owed.
Questions this page answers
When is the CSSF U1.1 monthly return due?
The U1.1 falls due within 10 calendar days after each month end, one report per sub-fund (Circular CSSF 15/627 as amended by 25/871). A fund reports every month, so it comes round twelve times a year.
Who files the CSSF U1.1 return?
The fund files, usually through its administrator or management company, over the CSSF's electronic channel. It is a data return to the regulator, not a disclosure to investors.
Is the U1.1 the same as the fund's annual report?
No. The U1.1 is a monthly statistical feed to the CSSF. The annual report is the audited document that goes to investors. They cover different things on different clocks.