EBA final draft RTS and ITS under CRD VI on material acquisitions, transfers, mergers and divisions

The European Banking Authority (EBA) has published its final report with final draft regulatory technical standards (RTS) and implementing technical standards (ITS) under the revised Capital Requirements Directive (CRD VI) concerning prudentially material transactions. CRD VI introduces new supervisory tools covering material acquisitions, material transfers of assets or liabilities, mergers and divisions involving credit institutions or (mixed) financial holding companies and mandates the EBA to develop RTS to further specify aspects of these material operations, as well as ITS establishing common procedures, forms and templates for cooperation between competent authorities.

The RTS specify, in respect of each of the material operations, the minimum information to be provided, the common assessment methodology, and the process for the notification and prudential assessment. The ITS concern the common procedures, forms and templates for the consultation process between the relevant competent authorities concerning material operations. Following the December 2025 consultation, the EBA has introduced a number of changes to the draft RTS and ITS as summarised in section 4.3 of the final report.

The EBA has applied the principle of proportionality throughout the draft technical standards. The RTS avoid duplication by exempting institutions from submitting information already held by the competent authorities, and by leveraging documentation prepared under the Company Law Directive. Information requirements and assessment are further simplified for intra-group material transactions.

To enhance efficiency, competent authorities will be required to inform applicants without undue delay whether they will exercise discretion not to assess certain intra-group material acquisitions or mergers, where permitted under the CRD. In addition, a simplified regime is introduced for mergers and divisions involving smaller entities. The draft technical standards also address cases where a single transaction triggers multiple notification requirements under the CRD, introducing harmonised terminology, and common information requirements to streamline processes, improve clarity and supplement Level 1 provisions.

The draft technical standards will now be submitted to the European Commission for endorsement before undergoing scrutiny by the European Parliament and Council of the EU. They will then be published in the Official Journal of the European Union.

Return to main website.