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In forceCredit institutions and investment firms in third-country groups (national)Last checked 11 November 2026

Intermediate EU parent undertaking: quarterly threshold assessment (IPU Quarterly Assessment)

A regulatory return listed by the Deutsche Bundesbank, Germany.

Monitors the EUR 40 billion threshold (total assets of a third-country group in the EEA) above which the group's institutions must set up an intermediate EU parent undertaking (IPU), following EBA Guidelines EBA/GL/2021/08. The Bundesbank collects and analyses the data for BaFin. Source

The facts

Who files
Before an IPU is set up, the undertakings in Germany under Section 2g(7) sentence 1 numbers 1 to 6 KWG; after it is set up, the IPU in Germany. Since 1 April 2026 the duty is set directly in Section 2g(8) KWG instead of by BaFin order. Source
How often
Quarterly, for 31 March, 30 June, 30 September and 31 December, since reference date 30 September 2023. Source
Deadline
Two months after each reference date. Source
Format
Excel. The Bundesbank's Excel template, complete and unchanged (no added or removed sheets, columns or rows, not password protected), uploaded only in the NExt topic 'Aufsichtliche Anzeigen und Meldungen - Upload Dokumente' with the prescribed file name; no paper copy. Source
How it is filed
Filing routes recorded for the Bundesbank: PRISMA (Bundesbank reporting line for supervisory reports); ExtraNet; NExt. See how firms file with the Bundesbank.
Status
In forceThe legal basis changed on 1 April 2026 (BRUBEG): firms no longer report on BaFin's order; the duty is now in Section 2g(8) KWG. Source
Legal basis
Group
Credit institutions and investment firms in third-country groups (national)

Templates (2)

The tables and forms inside the return. Plain name first, the Bundesbank's code in brackets.

  • General information (reference date, reporting entity, identifiers, contact, accounting standard, consolidation level) (General Information)
  • Quarterly assessment (third-country group, supervised entities, total assets, IPU status) (Quarterly Assessment)

Sheets of the IPU Quarterly Assessment template (version of 28 October 2026); a third sheet holds drop-down lists. Source

Validation rules

No published validation rules were found for this return. No rules published; the instructions give completion notes only. Source

Public data

No published data from this return was found. No data from this return published by the Bundesbank was found on the pages checked. Source

Official documents (8)

The Bundesbank's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see Bundesbank's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Deutsche Bundesbank (https://www.bundesbank.de). Documents copied here are unchanged. The plain-English summaries are Line4's own; the Deutsche Bundesbank does not endorse this library.

Last checked 11 November 2026.