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DNB -- De Nederlandsche Bank Outsourcing Guidelines

Framework Overview

Full name: DNB Good Practices for Managing Outsourcing Risks / DNB Guidance on Cloud Computing Issued by: De Nederlandsche Bank (DNB -- the Dutch central bank and financial supervisor) Legal basis: Financial Supervision Act (Wet op het financieel toezicht -- Wft), Decree on Prudential Rules (Besluit prudentiele regels Wft -- Bpr), EBA Guidelines on Outsourcing Arrangements Type: Supervisory guidance and good practices for regulated financial institutions

DNB supervises Dutch banks, insurers, and pension funds. Its outsourcing guidelines require financial institutions to maintain control over outsourced activities, particularly cloud computing. All financial institutions must inform DNB about cloud computing initiatives, regardless of materiality. DNB maintains a register of all cloud outsourcing contracts.

Who Must Comply

  • Dutch banks (supervised under the Wft)
  • Insurance companies (supervised under the Wft)
  • Pension funds (supervised under the Pensioenwet)
  • Payment institutions and electronic money institutions
  • Investment firms under DNB supervision
  • Their critical and important service providers (including cloud providers)

Key Principles

  1. Mandatory notification: All cloud outsourcing arrangements must be reported to DNB
  2. Risk analysis required: A comprehensive risk analysis must precede any cloud adoption
  3. Continued control: The institution must maintain effective control over outsourced activities
  4. Exit strategy: A viable exit strategy must exist before entering a cloud arrangement
  5. Data access control: The cloud provider must not have unauthorized access to sensitive data

DNB Requirements and CloudTaser Mapping

Outsourcing Risk Analysis

DNB requires a mandatory risk analysis before engaging cloud services. The risk analysis must assess:

DNB Requirement Description CloudTaser Mapping Component
Data classification and sensitivity Identify the sensitivity of data processed in the cloud cloudtaser discover identifies workloads that reference Kubernetes Secrets (sensitive data stored in etcd, accessible to the cloud provider). Each represents a data sovereignty risk that can be classified and quantified CLI
Risk of unauthorized data access Assess the risk that the cloud provider or third parties access sensitive data CloudTaser's protection scores quantify the residual risk per workload. A fully protected workload (score 115/115) has near-zero risk of unauthorized access by the cloud provider CLI, All
Legal and jurisdictional risks Assess the impact of the provider being subject to non-EU laws CloudTaser's threat model explicitly addresses US CLOUD Act and FISA 702. Technical controls ensure the provider cannot comply with compelled disclosure requests for protected secrets All
Concentration risk Assess dependency on a single cloud provider CloudTaser is cloud-agnostic. Secrets are in a portable EU vault, enabling multi-cloud or cloud-switching strategies that reduce concentration risk Wrapper, Operator

Data Access Controls

DNB Requirement Description CloudTaser Mapping Component
Provider must not access sensitive data The cloud provider must be technically unable to access sensitive financial data memfd_secret removes secret pages from the kernel direct map. eBPF blocks all memory access vectors. The cloud provider is physically unable to read protected secrets Wrapper, eBPF
Encryption key control Encryption keys must remain under the institution's control The EU-hosted vault (OpenBao/Vault) is operated by the financial institution (or its EU-based delegate). The cloud provider has no key access Wrapper, S3 Proxy
Client-side encryption Data at rest should be encrypted with keys the provider cannot access S3 proxy provides client-side AES-256-GCM encryption. DB proxy provides transparent database encryption. Encryption keys remain in the EU vault S3 Proxy, DB Proxy
Access logging All data access must be logged and auditable Vault audit log records all secret fetch operations. eBPF generates security events for all access attempts (blocked and allowed). cloudtaser audit produces compliance reports eBPF, CLI

Third-Party Provider Risk Management

DNB Requirement Description CloudTaser Mapping Component
Provider risk assessment The institution must assess the cloud provider's security posture cloudtaser audit produces reports showing the protection level independent of the cloud provider's security posture. Even if the provider's controls fail, CloudTaser's technical enforcement prevents secret access CLI
Contractual safeguards Contracts must include security requirements and audit rights CloudTaser supplements contractual safeguards with technical enforcement. Even if contractual provisions are breached (e.g., under legal compulsion), secrets remain protected All
Sub-outsourcing controls The institution must approve and monitor sub-outsourcing by the provider CloudTaser eliminates the need to trust the provider's sub-processors for secret data. The provider and all their sub-processors are in the same trust category: untrusted All
Regular provider reviews The institution must regularly review the cloud provider's performance and security cloudtaser audit provides ongoing monitoring of protection coverage. Protection scores detect drift. eBPF events detect anomalous access patterns CLI, eBPF

Exit Strategy and Portability

DNB Requirement Description CloudTaser Mapping Component
Viable exit strategy The institution must have a documented plan to exit the cloud arrangement CloudTaser makes exit strategies simple: secrets are in a portable EU vault, not locked to any provider. Switching providers requires only redeploying the CloudTaser stack on a new cluster Wrapper, Operator
Data portability Data must be extractable in a standard format Secrets and encryption keys are in standard vault (OpenBao/Vault) format. No proprietary formats. Export via standard vault CLI tools Wrapper
Business continuity during transition Cloud switching must not disrupt operations CloudTaser works identically across AWS, GCP, and Azure. The same vault configuration and policies apply on any Kubernetes distribution. Parallel deployment enables zero-downtime migration Operator
Reduced vendor lock-in Minimize dependency on provider-specific services CloudTaser replaces provider-specific secret management (AWS Secrets Manager, GCP Secret Manager, Azure Key Vault) with a cloud-agnostic EU vault. No provider-specific APIs or formats Wrapper

Regulatory Access and Audit

DNB Requirement Description CloudTaser Mapping Component
DNB access to data DNB must be able to access outsourced data for supervisory purposes The EU vault is under EU legal entity control. DNB can access data through the institution, not through the cloud provider. CloudTaser does not impede lawful EU regulatory access --
Audit rights The institution and DNB must have audit rights over the cloud provider cloudtaser audit produces reports that can be included in audit evidence. eBPF event logs provide forensic evidence for supervisory review CLI, eBPF
Incident reporting Security incidents must be reported to DNB eBPF security events (SECRET_LEAK, PROCMEM_READ, PTRACE_DENIED, etc.) provide the detection data needed for incident reporting eBPF

Component Coverage Matrix

CloudTaser Component DNB Areas Addressed
Operator (webhook injection) Exit strategy, portability, concentration risk
Wrapper (secret delivery) Data access control, key control, portability, exit strategy
eBPF (runtime enforcement) Data access control, access logging, incident detection, provider review
S3 Proxy (client-side encryption) Data access control, client-side encryption, key control
DB Proxy (transparent encryption) Data access control, client-side encryption, key control
CLI (audit, validate, discover) Risk analysis, provider review, audit evidence, incident reporting

Alignment with EBA Guidelines

DNB's requirements align with the EBA Guidelines on Outsourcing Arrangements (EBA/GL/2019/02), which apply across the EU. CloudTaser's mapping to DNB requirements also satisfies the corresponding EBA requirements:

EBA Guideline DNB Equivalent CloudTaser Coverage
Section 4 -- Proportionality Risk analysis Protection scores quantify risk proportionally
Section 9 -- Pre-outsourcing analysis Outsourcing risk analysis cloudtaser discover identifies secret-related risks
Section 12 -- Security of data Data access controls memfd_secret + eBPF enforcement
Section 13 -- Exit strategies Exit strategy and portability Cloud-agnostic vault, no vendor lock-in
Section 15 -- Monitoring of outsourcing Regular provider reviews cloudtaser audit + protection scores

Gaps and Limitations

DNB Area Gap Mitigation
Governance framework CloudTaser does not replace the institution's governance framework for outsourcing CloudTaser provides technical controls and evidence. Governance frameworks are the institution's responsibility
Personnel requirements DNB requires qualified staff to manage outsourcing relationships Outside product scope. CloudTaser reduces the need for provider-specific expertise by standardizing secret management
Business continuity planning DNB requires comprehensive BCP for outsourced services Vault high availability and multi-cloud portability support BCP, but planning is the institution's responsibility
Full regulatory compliance DNB has broad requirements beyond data protection CloudTaser addresses the data sovereignty and secret management aspects. Other DNB requirements (capital adequacy, liquidity, governance) are outside scope
Non-secret data CloudTaser protects secrets and encryption keys. Non-secret data in cloud storage is not directly protected unless encrypted via S3 proxy or DB proxy Deploy S3 proxy and DB proxy for all sensitive data at rest. Use CloudTaser-protected keys for application-level encryption

DORA supersedes some DNB requirements

Since January 2025, DORA (Regulation (EU) 2022/2554) directly applies to Dutch financial institutions and supersedes some DNB-specific requirements for ICT risk management and third-party provider risk. CloudTaser's DORA mapping covers these requirements. DNB's outsourcing guidelines remain relevant for areas not covered by DORA.


Audit Evidence

CloudTaser produces evidence suitable for DNB supervisory reviews:

# Generate compliance audit report
cloudtaser audit --vault-address https://vault.eu.example.com

# JSON output for regulatory evidence
cloudtaser audit --vault-address https://vault.eu.example.com -o json

The audit report provides:

  • Protected vs. unprotected workload inventory (risk analysis evidence)
  • Protection scores per workload (residual risk quantification)
  • eBPF enforcement coverage per node (data access control evidence)
  • EU vault connectivity verification (key control evidence)
  • Orphaned Kubernetes Secrets (data in US-controlled storage)