Article 92(1) of Directive 2013/36/EU (CRD) states that the application of paragraph 2 of that Article and of Articles 93, 94 and 95 of the CRD shall be ensured by competent authorities for institutions at group, parent company and subsidiary levels, including those established in offshore financial centres. Staff seconded to an EU subsidiary who, were they employed directly by the EU subsidiary, would fall into the scope of the EBA RTS on the definition of staff whose professional activities have a material impact on the institution's risk profile (identified staff) for remuneration purposes (once formally adopted and published in the official journal) shall therefore also be subject to the provisions of Articles 92, 93, 94 and 95 of CRD as they are implemented in the Member State where the subsidiary is located and applicable Regulatory Technical Standards.

In light of this, for the purposes of short term secondments, for example where a person is only residing in a Member State for a few weeks to carry out project work, it is unlikely such seconded staff of a third country institution would be identifiable under the applicable RTS. In any case short-term contracts cannot be used as a means of circumventing the spirit of the CRD and any related standards or guidelines. Furthermore, it should be noted that the awarding of remuneration under such secondment contracts may be subject to further review in any future revisions of EBA guidelines on remuneration.