The outsourcing rules apply to all cases of material outsourcing. What is "material" needs to be determined by the outsourcing institutions themselves in a risk analysis.

The guidance entitled "Orientation help regarding outsourcing to Cloud service providers" (Merkblatt — Orientierungshilfe zu Auslagerungen an Cloud-Anbieter ("Guidance Note on Cloud Services")) applies to material outsourcing.

For investment firms, UCITS managers and alternative investment fund managers, the European Securities and Markets Authority's Guidelines on Outsourcing to Cloud Service Providers of 10 May 2021 supersede the Guidance Note on Cloud Services. These guidelines also focus on nonmaterial cloud outsourcing.

The bank supervisory requirements for IT (Bankaufsichtliche Anforderungen an die IT), the payment supervisory requirements for IT (Zahlungsdiensteaufsichtliche Anforderungen an die IT), the capital management supervisory requirements for IT (Kapitalverwaltungsaufsichtliche Anforderungen an die IT) and the insurance supervisory requirements for IT (Versicherungsaufsichtliche Anforderungen an die IT) requirements also apply to nonmaterial outsourcing.