DELEGIERTE VERORDNUNG (EU) 2025/1190 DER KOMMISSION vom 13. Februar 2025 zur Ergänzung der Verordnung (EU) 2022/2554 des Europäischen Parlaments und des Rates durch technische Regulierungsstandards zur Festlegung der Kriterien für die Bestimmung der Finanzunternehmen, die zur Durchführung von bedrohungsorientierten Penetrationstests verpflichtet sind, der Anforderungen und Standards für den Einsatz interner Tester, der Anforderungen hinsichtlich des Testumfangs, der Testmethodik und des Testkonzepts für jede einzelne Phase des Testverfahrens sowie der Ergebnisse, des Abschlusses und der Behebungsphasen der Tests sowie der Art der aufsichtlichen und sonstigen relevanten Zusammenarbeit, die für die Umsetzung von bedrohungsorientierten Penetrationstests und die Erleichterung der gegenseitigen Anerkennung dieser Tests erforderlich ist (Text von Bedeutung für den EWR)

(1)

This Regulation has been drafted in accordance with the TIBER-EU framework and mirrors the methodology, process and structure of threat-led penetration testing (TLPT) as described in TIBER-EU. Financial entities subject to TLPT may refer to and apply the TIBER-EU framework, or one of its national implementations, in as much as that framework or implementation is consistent with the requirements set out in Articles 26 and 27 of Regulation (EU) 2022/2554 and this Regulation. The designation of a single public authority in the financial sector that is responsible for TLPT-related matters at national level in accordance with Article 26(9) of Regulation (EU) 2022/2554 should be without prejudice to the competence of competent authorities entrusted at Union level for the supervision of certain financial entities in accordance with Article 46 of that Regulation such as, for instance, the European Central Bank for significant credit institutions which are to be considered competent for TLPT-related matters. Where only some of the tasks related to TLPTs are delegated to another national authority in the financial sector pursuant to Article 26(10) of Regulation (EU) 2022/2554, the competent authority of the financial entity referred to in Article 46 of that Regulation should remain the authority for the TLPT-related tasks that have been not delegated.

(2)

Considering the complexity of the TLPT and the risks relating to it, its use should be restricted to those financial entities for which it is justified. Hence, authorities responsible for TLPT matters (TLPT authorities, either at Union or national level) should exclude from the scope of TLPT those financial entities that operate in core financial services subsectors for which a TLPT is not justified. That means that credit institutions, payment and electronic money institutions, central security depositories, central counterparties, trading venues, insurance and reinsurance undertakings, even though they meet the quantitative criteria, could be released from the requirement of TLPT in light of an overall assessment of their ICT risk profile and maturity, impact on the financial sector, and related financial stability concerns.

(3)

TLPT authorities should assess, in light of an overall assessment of the ICT risk profile and maturity, of the impact on the financial sector, and of related financial stability concerns, whether any type of financial entity other than credit institutions, payment institutions, electronic money institutions, central counterparties, central securities depositories, trading venues, insurance and reinsurance undertakings should be subject to TLPT. The assessment of whether such financial entities meet those qualitative criteria should aim at identifying financial entities for which TLPT is appropriate by using cross-sector and objective indicators. At the same time, the assessment of whether a financial entity meets those qualitative criteria should limit the entities subject to TLPT to those for which the testing is justified. Whether a financial entity meets those qualitative criteria should also be assessed in the light of new markets development and of the increasing importance of new market participants for the financial sector in the future, including crypto asset service providers authorised in accordance with Article 59 of Regulation (EU) 2023/1114 of the European Parliament and of the Council (2).

(4)

Financial entities may have the same ICT intra-group service provider or may belong to the same group and rely on the use of shared ICT systems. In that case, it is important that TLPT authorities consider the structure and systemic character or importance for the financial sector of that financial entity at national or Union level in the assessment of whether a financial entity should be subject to TLPT and of whether the TLPT should be conducted at entity level or at group level (through a joint TLPT).

(5)

To mirror the TIBER-EU framework, it is necessary that the testing methodology provides for the involvement of the following main participants: the financial entity, with a control team (mirroring the TIBER-EU ‘control team’) and a blue team (mirroring the TIBER-EU ‘blue team’), and the TLPT authority, in the form of a TLPT cyber team (mirroring the TIBER-EU ‘TIBER cyber teams’), a threat intelligence provider, and testers (whereby the testers mirror the TIBER-EU ‘red team provider’).

(6)

To ensure that the TLPT benefits from the experience developed in the framework of TIBER-EU implementation and to reduce the risks associated to the performance of TLPT, it should be ensured that the responsibilities of the TLPT cyber teams to be set up at the level of TLPT authorities match as closely as possible those of the TIBER-EU cyber teams. Hence, the TLPT cyber teams should have test managers that are responsible for overseeing individual TLPTs and for planning and coordinating individual tests. TLPT cyber teams should serve as a single point of contact for test-related communication to internal and external stakeholders, for collecting and processing feedback and lessons learned from previously conducted tests, and for supporting financial entities undergoing TLPT testing.

(7)

To mirror the TIBER-EU framework methodology, test managers should have the skills and capabilities necessary to provide advice and to challenge tester proposals. Experience under the TIBER-EU framework has proven that it is valuable to have a team of at least two test managers assigned to each test. To reflect that the TLPT is used to encourage the learning experience, to safeguard the confidentiality of tests, and unless they have resources or expertise issues, TLPT authorities are strongly encouraged to consider that, for the duration of a TLPT, test managers should not conduct supervisory activities on the same financial entity undergoing a TLPT.

(8)

It is important, for consistency with the TIBER-EU framework, that the TLPT authority closely follows the testing in each of its stages. Considering the nature of the testing and the risks associated to it, it is fundamental that the TLPT authority is involved in each specific phase of the testing. In particular, the TLPT authority should be consulted and should validate those assessments or decisions of the financial entities that may, on the one hand, influence the effectiveness of the test and, on the other hand, have an impact on the risks associated with the test. The fundamental steps on which a specific involvement of the TLPT authority is necessary include the validation of certain fundamental documentation of the testing, and the selection of threat intelligence providers and testers and risk management measures. The involvement of the TLPT authorities, and in particular for validations, should not result in an excessive burden for those authorities and should therefore be limited to those documentation and decisions that directly affect the conduct of the TLPT. Through the active participation in each phase of the testing, the TLPT authorities may effectively assess compliance of the financial entities with the relevant requirements, which should allow those authorities to issue attestations pursuant to Article 26(7) of Regulation (EU) 2022/2554.

(9)

The secrecy of TLPT is of utmost importance to ensure that the conditions of the testing are realistic. For that reason, testing should be covert, and precautions should be taken to keep the TLPT confidential, including the choice of codenames that should be designed to prevent the identification of the TLPT by third parties. Should staff members responsible for the security of the financial team be aware of a planned or ongoing TLPT, it is likely that they would be more observant and alert than during normal working conditions, thereby resulting in an altered outcome of the testing. Staff members of the financial entity outside of the control team should therefore only be made aware of any planned or ongoing TLPT where there are cogent reasons and subject to the prior agreement of the test managers, inter alia to ensure the secrecy of the test in case a blue team member has detected the testing.

(10)

As evidenced through the experience gathered in the TIBER-EU framework with respect to the ‘control team’, the selection of an adequate control team lead is indispensable for the safe conduct of TLPT. The control team lead should have the necessary mandate within the financial entity to guide all the aspects of the testing, without compromising its confidentiality. For the same reason, members of the control team should have a deep knowledge of the financial entity, of the control team lead’s job role and strategic positioning, should have the required seniority and should have access to the management board. To reduce the risk of compromising the TLPT, the control team should be as small as possible.

(11)

There are inherent elements of risks associated with TLPT as critical functions are tested in a live production environment, with the possibility of causing denial-of-service incidents, unexpected system crashes, damages to critical live production systems, or the loss, modification, or disclosure of data. Those risks highlight the need for robust risk management measures. To ensure that the TLPT is conducted in a controlled manner all along the testing, it is very important that financial entities are at all points aware of the particular risks that arise in a TLPT and that those risk are mitigated. In that respect, without prejudice to the internal processes of the financial entity and the responsibility and delegations already provided to the control team lead, information about the TLPT risk management measures, or, in particular cases the approval of those risk management measures by the financial entity’s management body itself, may be appropriate. To be able to deliver effective and most qualified professional services and to reduce those risks, it is also essential that the testers and threat intelligence providers (together, the TLPT providers) have the highest level of skills, expertise, and an appropriate experience in threat intelligence and TLPT in the financial services industry.

(12)

Conventional penetration tests provide a detailed and useful assessment of technical and configuration vulnerabilities often of a single system or environment in isolation, but unlike intelligence led red team test, do not assess the full scenario of a targeted attack against an entire entity, including the complete scope of its people, processes and technologies. During the selection process of the TLPT providers, financial entities should therefore ensure that those providers have the requisite skills to perform intelligence-led red team tests, and not only penetration tests. It is therefore necessary to lay down comprehensive criteria for testers, both internal and external, and threat intelligence providers, always external. Where the TLPT providers belong to the same company, the staff assigned to a TLPT should be adequately separated.

(13)

There may be exceptional circumstances where financial entities are unable to contract TLPT providers that meet the comprehensive criteria. Financial entities, upon evidencing the unavailability of such threat intelligence providers, should therefore be allowed to engage persons who do not satisfy all comprehensive criteria, provided that they properly mitigate any resultant additional risks and that the TLPT authority assesses all those criteria.

(14)

Where several financial entities and several TLPT authorities are involved in a TLPT, the roles of all parties in the TLPT process should be specified to conduct the most efficient and safe test. For the purposes of pooled testing, specific requirements are necessary to specify the role of the designated financial entity, namely that it should be in charge of providing all necessary documentation to the lead TLPT authority and of monitoring the test process. The designated financial entity should also be in charge of the common aspects of the risk management assessment. Notwithstanding the role of the designated financial entity, the obligations of each financial entity participating to the pooled TLPT process should remain unaffected during the pooled test. The same principle should apply for joint TLPTs.

(15)

As evidenced by the experience of the implementation of the TIBER-EU framework, holding in-person or virtual meetings including all stakeholders concerned (financial entities, authorities, testers and threat intelligence providers) is the most efficient way to ensure the appropriate conduct of the testing. In-person and virtual meetings should therefore be held at various steps of the process, and in particular during the preparation phase at the launch of the TLPT and to finalise on its scope, during the testing phase, to finalise the threat intelligence report and the red team test plan and for the weekly updates, and during the closure phase for replaying testers and blue team actions, purple teaming and to exchange feedback on the TLPT.

(16)

To ensure the smooth performance of the TLPT, the TLPT authority should clearly present to the financial entity its expectations with respect to the testing. In that respect, the test managers should ensure that an appropriate flow of information is established with the control team within the financial entity, and with the TLPT providers.

(17)

The financial entity should select the critical or important functions that will be in scope of the TLPT. When selecting those functions, the financial entity should base itself on various criteria relating to the importance of each function for the financial entity itself and for the financial sector, at Union and at national level, not only in economic terms but also considering the symbolic or political status of the function. To facilitate a smooth transition to the phase of threat intelligence gathering, the control team should provide the testers and threat intelligence provider that are not involved in the scoping process with detailed information on the agreed scoping.

(18)

To provide the testers with the information needed to simulate a real-life and realistic attack on the financial entity’s live systems underpinning its critical or important functions, the threat intelligence provider should collect intelligence or information that cover at least two key areas of interest: the targets, by identifying potential attack surfaces across the financial entity, and the threats, by identifying relevant threat actors and probable threat scenarios. To ensure that the threat intelligence provider considers the relevant threats for the financial entity, the testers, the control team, and the test managers should provide feedback the draft threat intelligence report. If it is available, the threat intelligence provider may use a generic threat landscape provided by the TLPT authority for the financial sector of a Member State as a baseline for the national threat landscape. Based on the TIBER-EU framework application, the threat intelligence gathering process typically lasts approximately 4 weeks.

(19)

To enable the testers to gain insight and further review the scope specification document and targeted threat intelligence report to finalise the red team testing plan, it is essential that, prior to the red team testing phase of the TLPT, the testers receive from the threat intelligence provider detailed explanations on the targeted threat intelligence report and analysis of possible threat scenarios.

(20)

To enable testers to conduct a realistic and comprehensive testing in which all attack phases are executed and flags are reached, sufficient time should be allocated to the active red team testing phase. On the basis of the experience gathered with the TIBER-EU framework, the time allocated should be at least 12 weeks and should be determined taking into account the number of parties involved, the TLPT scope, the resources of the involved financial entity or entities, any external requirements, and the availability of supporting information supplied by the financial entity.

(21)

During the active red team testing phase, the testers should deploy a range of tactics, techniques, and procedures (TTPs) to adequately test the live production systems of the financial entity. The TTPs should contain, as appropriate, reconnaissance (i.e. collecting as much information as possible on a target), weaponization (i.e. analysing information on the infrastructure, facilities, and employees and preparing for the operations specific to the target), delivery (i.e. the active launch of the full operation on the target), exploitation (i.e. where the testers’ goal is to compromise the servers, networks of the financial entity and exploit its staff through social engineering), control and movement (i.e. attempts to move from the compromised systems to further vulnerable or high value ones), and actions on target (i.e. gaining further access to compromised systems and acquiring access to the previously agreed target information and data, as previously agreed in the red team test plan).

(22)

While carrying out a TLPT, testers should act considering the time available to perform the attack, resources, and ethical and legal boundaries. Should the testers be unable to progress to the programmed next stage of the attack, occasional assistance should be provided by the control team, upon agreement of the TLPT authority, in the form of ‘leg-ups’. Leg-ups can broadly be categorised in information and access leg-ups and may consist of the provision of access to ICT systems or internal networks to continue with the test and focus on the following attack steps.

(23)

During the active red teaming in the testing phase, if necessary to allow for the continuation of the TLPT as a last resort in exceptional circumstances and once all alternative options have been exhausted, a collaborative testing activity that involves both the testers and the blue team, should be used. In the context of such limited purple teaming exercise, the following methods can be used: ‘catch-and-release’, where testers attempt to continue the scenarios, get detected and then resume the testing, ‘war gaming’, which allows for more complex scenarios to test strategic decision-making, or ‘collaborative proof-of-concept’ which enables testers and blue team members to jointly validate specific security measures, tools, or techniques in a controlled and cooperative environment.

(24)

The TLPT should be used as a learning experience to enhance the digital operational resilience of financial entities. In that respect, the blue team and testers should replay the attack and review the steps taken to learn from the testing experience in collaboration with the testers. For that purpose and to allow for adequate preparation, the red team test report and the blue team test report should be made available to all parties involved in the replay activities, prior to conducting any replay activities. Additionally, a purple teaming exercise, in the closure phase, should be carried out to maximise the learning experience. Methods that may be used for purple teaming in the closure phase should include discussions of alternative attack scenarios, exploration on live systems of alternative scenarios or the re-exploration of planned scenarios on live systems that the testers had been unable to complete or execute during the testing phase.

(25)

To further facilitate the learning experience of all parties involved in the TLPT, for the benefit of future tests, and to further the digital operational resilience of financial entities, the parties concerned should provide feedback to each other on the overall process, and in particular identify which activities progressed well or could have been improved, and which aspects of the TLPT process worked well or could be improved.

(26)

The competent authorities referred to in Article 46 of Regulation (EU) 2022/2554 and TLPT authorities, where different, should cooperate to incorporate advanced testing by means of TLPT into the existing supervisory processes. In that respect and to share the correct understanding of the TLPT findings and of how they should be interpreted, it is appropriate that, in particular for the test summary report and remediation plans, a close cooperation between test managers who were involved in the TLPT and the responsible supervisors is established.

(27)

Article 26(8), first subparagraph, of Regulation (EU) 2022/2554 requires from financial entities that they contract external testers every three tests. Where financial entities include in the team of testers both internal and external testers, that should be considered as a TLPT performed with internal testers for the purposes of that Article.

(28)

This Regulation is based on the draft regulatory technical standards submitted to the Commission by the European Banking Authority, the European Insurance and Occupational Pensions Authority, the European Securities and Markets Authority (European Supervisory Authorities), in agreement with the European Central Bank.

(29)

The European Supervisory Authorities have conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (3), the Insurance and Reinsurance Stakeholder Group and the Occupational Pensions Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (4), and the Securities and Markets Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council (5).

(30)

The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council (6) and delivered an opinion on 20 August 2024,