Glossary

Page's last update : 10 Apr 2026

Please find below some useful vocabulary and acronyms you can find on eFile and on our Wiki:

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A

Administrator

The Administrator is a specific type of user on eFile

The purpose of such account is to manage the end-user accounts and ensure prerequisites are met such as an active Luxtrust certificate or the S3 key has been imported

No filing is expected to be done via an administrator account

ACD

The Administration des Contributions Directes The Luxembourg Tax authority.

This is the recipient of CRS and FATCA reporting

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.

Alerting system

A user can subscribe to receive notification by email when conditions are met.

It could be after reception of a feedback from the regulator or before the expiry of the Luxtrust certificate.

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

E

e-File

eFile is a secure regulatory filing platform that enables financial institutions to prepare, transmit, and monitor regulatory reports electronically.

It supports report generation, manual or automated transmission, validation controls, and status follow‑up with authorities.

The solution centralises filing activities , notifications, and auditability across multiple regulatory reporting use cases.

On eFile there is a dedicated module UCITS Cross-border Notification

End-user

Their main tasks include generating or uploading reports, transmitting filings, and monitoring feedback and status via the Transmission Follow‑up module.

This certificate is stored in the keystore

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.

Feedback

In the eFile context, feedback is the official response sent by the regulator after a report has been transmitted, indicating its processing status (e.g. accepted, compliant, or rejected).

It is made available to users via the Transmission Follow‑up module and allows them to verify whether the filing has been correctly received and validated by the authority.

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

R

Report Generation

The Report Generation module in eFile allows users to prepare regulatory reports directly within the platform by entering required data.

It performs controls such as mandatory field and data‑consistency to ensure reports comply with authority requirements before submission.

S

S3 key

The S3 key system in eFile is a secure authentication mechanism used to transmit regulatory reports to authorities, replacing the legacy SSL / keystore model for certain filings.

It relies on S3 digital keys generated via the CSSF eDesk and imported into eFile, while keeping the user filing process unchanged within the platform.

Sending Service

The Sending Service is our solution for the automatic transmission of reports and documents to the authorities, by a simple deposit of files in a designated directory.

It is particularly interesting for sending many documents.

SSO

The Single Sign-On (SSO) aims to ease your user experience and the reinforce the security (with the introduction of MFA)

For now, this feature is only suitable for human users (who needs to access the portal), Sending Service accounts can't used such feature.

It allows you to log to other FEFI's application and replace the login / password connection method

T

Transmission module

The Transmission module is the module to encrypt and send documents to Lux regulators such as CSSF, BCL....

The module needs to be set with the keystore to work

Transmission Follow-up

The Transmission Follow-up also called Transmission monitoring allows users to track submitted reports and view feedback and status sent by regulatory authorities after transmission