On 4 February 2015, the German Financial Supervisory Authority, BaFin, has issued an update to its Guidance Notice on reporting obligations for both AIF management companies and individual AIFs pursuant to section 35 (1), (2) and (4) of the German Investment Code (Kapitalanlagegesetzbuch – KAGB) which relate to Annex IV of the Level II Relegated Act of the AIFM. The Guidance Notice explains the reporting regime for AIF management companies, specifying in particular the format, the reporting channel and the start of the submission of reports. The first reporting date is 31 March 2015 (at the latest).

Read the Guidance Notice in German