The New Compliance Function: Implementation of CRD VI and the EBA Guidelines on Internal Governance – Part 3 (german only)

The first two parts of our series of expert articles in #ComplianceBerater have traced the regulatory framework and the shift from MaRisk compliance to regulatory compliance. The concluding third part (CB 8/2026) takes an operational approach: How do institutions translate the requirements of CRD VI, EBA guidelines, and the 9th MaRisk amendment into a robust, audit-ready process?

The article by Prof. Dr. Frank Passing, Markus Müller, and Finn Brüggemann traces the entire path from regulation to practical implementation:

• integration into risk strategy and risk appetite—compliance risks become part of the risk strategy as operational risks; strategic decisions, including those under AT 8 and AT 9 of MaRisk, should include a valid compliance check. A new development is the closer collaboration with the risk controlling function (AT 4.4.2, para. 5)
• regulatory monitoring as a structured, “forward-looking” process for the ongoing tracking of legal changes—enhanced by the revised wording in the 9th MaRisk amendment, which stipulates that compliance must now be ensured “as part of a structured process”
• the proportionality matrix, which clusters legal areas—from supervisory, tax, and labor law to data protection and ESG—according to their relevance and risk specific to each institution, thereby enabling a risk-based gross/net assessment

The article is supplemented by a compliance synopsis that provides a structured comparison of the tasks and framework conditions of the regulatory/MaRisk compliance function—a practical tool for understanding the national and supranational requirements for the function at a glance. The synopsis is also available on the Fairfield & Archer website.

Published in Compliance-Berater (CB) 8/2026.

To the article (German only):
https://online.ruw.de/dfv-xaver/ruw/start.xav#/text/CB_2026_08%2FCB_2026_08_b8?_ts=1784108759176

https://beck-online.beck.de/Dokument?vpath=bibdata%2Fzeits%2Fcb%2F2026%2Fcont%2Fcb.2026.h08.nameinhaltsverzeichnis.htm&anchor=Y-300-Z-CB