EBA Guidelines on ancillary services undertakings specifying the criteria for the identification of activities – Application begins on 4 May 2026
EBA Guidelines on ancillary services undertakings specifying the criteria for the identification of activities begin to apply on 4 May 2026
On 9 January 2026, the European Banking Authority (EBA) issued, in accordance with Article 4(5) of Regulation (EU) No 575/2013 (hereinafter the CRR), the Guidelines on ancillary services undertakings specifying the criteria for the identification of activities referred to in Article 4(1)(18) of the CRR (EBA/GL/2026/01).
The Financial Supervisory Authority (FIN-FSA) has notified its intention to comply with the Guidelines.
In accordance with Article 16(3) of the EBA Regulation1, competent authorities and financial institutions shall make every effort to comply with the EBA's Guidelines.
Background and content
In 2024, amendments to the CRR entered into force (the so-called CRR3 amendments), which expanded the definition of ancillary services undertaking. According to Article 4(1)(18) of the CRR, ‘ancillary services undertaking’ means an undertaking the principal activity of which, whether provided to undertakings inside the group or to clients outside the group, consists of any of the following:
- a direct extension of banking;
- operational leasing, the ownership or management of property, the provision of data processing services or any other activity insofar as those activities are ancillary to banking, and;
- any other activity considered similar by the EBA to those referred to in points (a) and (b).
With these Guidelines, in accordance with Article 4(5) of the CRR, the EBA specifies the criteria for identifying the activities referred to above.
Entry into force
The Guidelines apply from 4 May 2026.
For further information, please contact
Jaana Ladvelin, Chief Specialist, telephone +358 9 183 5313 or jaana.ladvelin(at)fiva.fi
Appendix
See also
Guidelines of the European Supervisory Authorities
1EBA Regulation(EU) No 1093/2010