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Since 17 December 2023, every Luxembourg private entity that employs between 50 and 249 employees for at least 12 consecutive months must have internal whistleblowing channels in place to allow employees to inform their employer in confidence about significant breaches of national law.
That obligation results from the Luxembourg law on the protection of persons reporting breaches of union law, which transposed Directive (EU) 2019/1937 and entered into force on 20 May 2023 ("Law").
The Law aims to protect anyone who reports a violation of either national or European law and who works in either the private or the public sector. The violations to be reported are those that take place in a professional environment. Therefore, workers, but also civil servants, shareholders, ex-employees and future employees, fall under the scope of application of the Law and the provisions relating to protection.
Our experts can advise and assist you in implementing a reporting channel and/or in preparing the accompanying policy.
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