Publication of two new forms relating to proposals for UCITS domestic merger (Law of 17 December 2010) and outbound cross-border merger with the receiving UCITS in another Member State (Directive 2009/65/EC)

Key dates

19 June 2026

- CSSF communiqué published announcing the two new merger authorisation forms for UCITS domestic mergers and UCITS outbound cross‑border mergers

19 June 2026 Deadline

- **Start of mandatory use of the new forms** for all **new merger authorisation applications** filed with the CSSF; applications submitted from this date must use the new templates and be sent to [email protected]

Suggested considerations

• Identify all current and planned UCITS domestic and outbound cross‑border merger projects and determine which will have CSSF authorisation requests submitted on or after 19 June 2026 so that the new forms are used.
• Download and review in detail the “Application form for authorisation of a UCITS domestic merger” and “Application form for authorisation of a UCITS outbound cross‑border merger” and map each field of the forms to existing internal data sources and documents.
• Update internal UCITS merger procedures and checklists to replace any existing CSSF filing templates with the new standardised forms and to include the requirement that all merger authorisation applications are submitted to [email protected].
• Train legal, product, operations and compliance staff involved in UCITS mergers on how to complete the new forms accurately, including coordination of information across the prospectus, KIIDs/KIDs, common draft merger terms, depositary statements and shareholder communications.
• Review and, where necessary, update board and governance templates (board minutes, resolutions approving merger terms) to ensure they produce all information that the new forms require to be confirmed or attached.
• Engage with the usual CSSF contact point early in complex or multi‑jurisdictional mergers to clarify any questions on how the new forms should be completed for particular structures (e.g. multi‑compartment mergers, mergers involving feeder or master UCITS).

What changed

• - The CSSF has created a standardised “Application form for authorisation of a UCITS domestic merger” specifically for merger authorisation requests where both merging and receiving UCITS are governed by the Law of 17 December 2010 on undertakings fo
• The CSSF has created a standardised “Application form for authorisation of a UCITS outbound cross‑border merger” for mergers where the merging UCITS is Luxembourg‑authorised and the receiving UCITS is established in another EU Member State under Dire
• Use of the two new forms is mandatory for all new merger authorisation applications submitted to the CSSF from 19 June 2026 onwards; legacy formats (ad‑hoc letters or bespoke templates) may no longer be used for new files.
• Each application form must be “duly completed” and accompanied by all documents required under the applicable UCITS merger regulations, including the common draft terms of merger, updated prospectus and KIID/KID of the receiving UCITS, depositary con
• The CSSF has specified a centralised submission channel for these applications: completed forms and supporting documentation must be sent to [email protected], aligning merger filings with the existing practice for fund amendments and prospectus
• The communiqué clarifies that the new forms apply to merger authorisation requests only, and do not change the underlying substantive merger rules in the Law of 17 December 2010, Directive 2009/65/EC or CSSF Regulation 10‑5; instead, they standardise

Who is affected

• Luxembourg‑authorised UCITS (umbrella and stand‑alone) and their management companies
• Luxembourg UCITS and management companies
• *outbound cross‑border UCITS mergers where the receiving UCITS is established in another EU/EEA Member State under Directive 2009/65/EC.
• Depositary banks and external auditors
• Legal and compliance teams of management companies and self‑managed UCITS
• UCITS service providers (administrators, lawyers, consultants)