Difference between revisions of "Glossary"
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<div style="font-weight:bold;line-height:2.5;">Certificate</div> | |||
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:As a secure channel, eFile needs a secure way to transmit reports and documents to regulators. | |||
:A Luxtrust SSL certificate is required to encrypt documents before sending to '''Lux regulators'''. | |||
:This certificate is stored in the [[#Keystore|keystore]] | |||
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:FATCA (Foreign Account Tax Compliance Act) is a US law requiring foreign financial institutions, including those in Luxembourg, to report information about financial accounts held by U.S. persons to local tax authorities ( [[#ACD|ACD]] - Administration des contributions directes). The ACD then automatically exchanges this data with the US IRS to prevent tax evasion. | :FATCA (Foreign Account Tax Compliance Act) is a US law requiring foreign financial institutions, including those in Luxembourg, to report information about financial accounts held by U.S. persons to local tax authorities ( [[#ACD|ACD]] - Administration des contributions directes). The ACD then automatically exchanges this data with the US IRS to prevent tax evasion. | ||
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== K == | |||
<div class="mw-collapsible mw-collapsed" data-expandtext="Show" data-collapsetext="Hide" style="width:60%; overflow:visible; > | |||
<span id=Keystore></span> | |||
<div style="font-weight:bold;line-height:2.5;">Keystore</div> | |||
<div class="mw-collapsible-content"> | |||
:The keystore is a file containing the [[#Certificate|Luxtrust certificate]]. | |||
:This allow encryption and decryption of files to communicate with '''Lux regulators''' | |||
:The keystore contains ''historical'' certificates to enable decryption of old filing | |||
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Latest revision as of 07:02, 1 April 2026
Page's last update : 01 Apr 2026
Please find below some useful vocabulary and acronyms you can find on eFile and on our Wiki:
A
ACD
AIF
- The Alternative Investment Fund (AIF) is a type of investment vehicle regulated under the AIFMD framework.
AIFM
- The Manager of an Alternative Investment Fund (AIF) under the AIFMD framework.
B
BCL
- The Central Bank of Luxembourg (BCL) is Luxembourg’s monetary authority and a member of the Eurosystem and the European System of Central Banks.
C
CBDF
- The ‘Cross Border Distribution Framework’ (CBDF) is a piece of legislation issued by ESMA with an original effective date of August 2021.
- The purpose is to establish a harmonised approach to distribution rules from EEA country to EEA country with less barriers to entry.
- On eFile there is a dedicated module UCITS Cross-border Notification
Certificate
- As a secure channel, eFile needs a secure way to transmit reports and documents to regulators.
- A Luxtrust SSL certificate is required to encrypt documents before sending to Lux regulators.
- This certificate is stored in the keystore
CSSF
- The Commission de Surveillance du Secteur Financier is a public institution which supervises the professionals and products of the Luxembourg financial sector.
CRS
- The Common Reporting Standard (CRS) is a global regulation developed by the OECD for the automatic exchange of financial account information between countries to combat tax evasion. It requires financial institutions to identify foreign tax residents and report their financial account details to local tax authorities, who then share this data internationally.
- The local tax authorities in Luxembourg processing such reports is the ACD - Administration des contributions directes
F
FATCA
- FATCA (Foreign Account Tax Compliance Act) is a US law requiring foreign financial institutions, including those in Luxembourg, to report information about financial accounts held by U.S. persons to local tax authorities ( ACD - Administration des contributions directes). The ACD then automatically exchanges this data with the US IRS to prevent tax evasion.
K
Keystore
- The keystore is a file containing the Luxtrust certificate.
- This allow encryption and decryption of files to communicate with Lux regulators
- The keystore contains historical certificates to enable decryption of old filing