EU Whistleblowing Directive – Luxembourg

✅ Whistleblowers protection already in place

Luxembourg legislation doesn’t have general provisions on whistleblowing. Some procedures have established standards and created market practice for certain sectors such as credit institutions and insurance companies. But the current laws are lacking some key elements including definitions of whistleblowing and of a whistleblower.

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📖 Current implementation status

Parliament has adopted the Bill for the transposition of the EU Directive on whistleblower law into national law on May 2, 2023. The law will undergo a second vote in the near future, after which it’ll be published in the Luxembourg Official Journal (Memorial). After these steps, the law will come into effect 3 days after its publication.

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🆕 New Requirements

Under the new law, both public and private entities will be obligated to implement internal reporting mechanisms, except for private sector entities with fewer than 50 employees who are exempt.

However, financial institutions must establish internal reporting mechanisms regardless of the number of employees they have. Failure to comply with these requirements can result in fines of up to €250,000.

The scope of whistleblowing protection extends to employees in both the public and private sectors. Information should be obtained within the context of the workplace.