Metadata update and new counterparty master-data reporting rules for credit institutions
The FMA regulation on granular credit data reporting (GKE-V 2018) receives metadata updates (including a reference to amendment BGBl. II 300/2026) and adds detailed rules for master-data reporting on counterparties by reporting-required credit institutions, with staggered entry into force in 2026 and 2027.
What changed
The regulation now includes a new section (§ 4) defining what information credit institutions must report about counterparties: name, unique identifier, date of birth, legal form, seat, address details, industry sector, and the OeNB-assigned ID number. It also specifies rules for reporting groups of connected customers, with exemptions for certain members lacking direct credit relationships or those outside Austria's banking supervision.
Who is affected
Credit institutions (Kreditinstitute) subject to reporting obligations under Austrian banking law (BWG) must comply with the new counterparty master-data rules. Certain smaller or specialized institutions (those in § 1 Z 1 lit. b and d) are exempt from reporting group memberships; factoring companies are exempt if there is no recourse to the originating creditor.
When it takes effect
Most of the new rules (§ 4 Abs. 5 and the counterparty master-data framework) enter into force on 1 March 2027 and apply first to reports with a reporting date of 31 March 2027. One provision (§ 4 Abs. 2 Z 1) enters into force the day after publication in the official journal. A prior provision on third-country capital requirements expires 29 February 2027.