EU Whistleblowing Directive – Luxembourg

“Protection des personnes qui signalent des violations du droit de l’Union”


Last update 5 May 2023

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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.

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.


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.

Get a Head Start 

Having a flexible platform that can adapt to any legislation and regulations can give you a great head start. With Whispli, you can build up your solution according to your current needs, and modify it at any time. 

You can start by complying to the minimum requirement of the EU Directive today and adjust to your local legislation later. 

Get in touch with one of our expert and get a guided demo to see how Whispli can help your Organization to comply with the Directive.



Whistleblowing Assessment Template


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