Following amendments to the EU Securitisation Regulations which were passed by the European Parliament on 25 March and became law on 9 April 2021, the ASF has published guidance for its members on new EU Securitisation Regulation Article 4 notification obligations.
The amendment to Article 4 requires an EU institutional investor to notify the competent tax authority of the Member State in which the investor resides for tax purposes of investments made in securities issued by an Australian SSPE after 9 April 2021.
The guidance sets out:
Download the ASF guidance >
- What has changed
- Application to UK institutional investors
- What "investment" must be notified
- Timing of the Article 4 notification
- Contents of the Article 4 notification
- Evidence of Article 4 notification.