With the revised Alternative Investment Fund Managers Directive (AIFMD II), adopted by the EU in April 2024, loan funds have been established as a permanent feature of the European financial market. Member States now have until April 2026 to transpose the provisions into national law. To this end, the German Federal Ministry of Finance (BMF)
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3/4 Feb. 2026
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3 & 4 February 2026
ESG Disclosure Requirements: EBA Provides Clarity on Omnibus and Grants Additional Time
On 5 August 2025, the EBA published a statement on the ESG disclosure requirements under Article 449a CRR. The background is the extension of this requirement to all institutions through the so-called CRR 3. At the same time, uncertainties remain regarding the final design, as the legislator is still revising key aspects of the Taxonomy