Equality & Collective Relations

Whistleblower Protection in Luxembourg

The Luxembourg Law of 16 May 2023, transposing EU Directive 2019/1937, organises the protection of persons who in good faith report violations of national or European law. This guide sets out the protected persons, the areas and reporting channels available, the conditions under which protection against retaliation is effective, and the limits and risks of the regime.

Legal basis: Law of 16 May 2023 ; EU Directive 2019/1937 ; Art. L.271-1 Updated: June 2026

1. Legal Framework and Protected Persons

The Law of 16 May 2023 (supplementing Article L.271-1 of the Labour Code) covers any natural person who reports or publicly discloses information about violations obtained in a professional context.

Persons covered

›Employees and civil servants (including part-time and fixed-term) ;

›Job applicants who obtained information during the recruitment process ;

›Former employees ;

›Self-employed persons, contractors and subcontractors ;

›Shareholders and members of management or supervisory bodies ;

›Volunteers and paid or unpaid interns ;

›Facilitators and persons associated with the whistleblower (colleagues, relatives).

Condition: the whistleblower must have had reasonable grounds to believe the reported information was true at the time of reporting. Anonymous reports are not excluded by law, but protection is conditional on identification being established.

2. Covered Violations

The law applies only to violations in the following areas:

›Public procurement ;

›Financial services, products and markets ; prevention of money laundering ;

›Product safety and compliance ;

›Transport safety ;

›Environmental protection ;

›Food and feed safety ; animal health and welfare ;

›Public health ;

›Consumer protection ;

›Protection of privacy and personal data ; network and information security ;

›Violations affecting the financial interests of the EU ;

›Internal market rules, including competition and State aid rules ;

›Labour law (added by Luxembourg).

Reports concerning purely personal matters or interpersonal conflicts that do not involve a breach of law are not covered by this protective regime.

3. Reporting Channels

Internal channel

Organisations with 50 or more employees must establish a confidential internal reporting channel. Organisations with 50–249 employees may share this channel with other entities. The law does not impose a strictly sequential order: a whistleblower may choose internal, external or public disclosure based on circumstances.

External channels — competent Luxembourg authorities

Area	Competent authority	Online reporting
Labour law / general	ITM (Inspection du travail et des mines)	MyGuichet.lu
Competition / State aid	Autorité de la concurrence	MyGuichet.lu
Environmental protection / water	Administration de la gestion de l'eau	MyGuichet.lu
Financial sector	CSSF	CSSF portal

Public disclosure

Public disclosure is permitted as a last resort if: (a) no appropriate action was taken following an internal or external report, (b) the whistleblower had reasonable grounds to believe a direct public threat was imminent, or (c) external reporting would have been futile.

4. Protection Against Retaliation

Protection is not automatic: it applies provided the whistleblower acted in good faith and complied with the conditions of the law. When retaliation is claimed, the burden of proof shifts to the employer, who must demonstrate that the measure was taken for objective reasons unrelated to the report.

Prohibited retaliatory measures

›Dismissal or non-renewal of contract ;

›Demotion or withholding of promotion ;

›Pay reduction or change in working hours ;

›Transfer, change of location, duties or hours ;

›Negative performance review ;

›Disciplinary measure (warning, reprimand) ;

›Coercion, intimidation or harassment ;

›Blacklisting or social ostracism in the sector ;

›Early termination of goods or services contracts ;

›Psychiatric or medical referral.

5. Judicial Conditions (Réf. 1694/2024)

A ruling by the Luxembourg Labour Court (Réf. 1694/2024) clarified the two cumulative conditions required to benefit from legal protection:

›Employer knowledge: the employer must have been aware of the reporting act before taking the measure. A dismissal decided before reporting cannot constitute retaliation.

›Causal link: the report must be the determining factor in the decision to take the measure. Mere temporal proximity is not sufficient.

The court drew an important distinction: whistleblower protection operates differently from the protection of pregnant women. A pregnant employee benefits from automatic protection (nullity of dismissal without prior authorisation); a whistleblower must affirmatively establish good faith and the causal link to claim equivalent protection.

This is a first-instance ruling not yet confirmed on appeal. Case law on this law remains limited.

6. False Reporting and Limitations

Risks of false or bad-faith reporting

›Criminal liability: defamation, false accusation (Arts. 443–446 Penal Code) ;

›Civil liability: tort damages under Art. 1382 Civil Code ;

›Loss of the protective regime provided by the Law of 16 May 2023.

The law is recent (2023) and case law is still developing. Sectoral rules (CSSF, healthcare, etc.) may impose additional obligations. For the official consolidated text, consult legilux.public.lu.

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The information in this guide is provided for informational purposes only and does not constitute legal advice. It may contain inaccuracies or may not reflect the latest legislative or case-law developments. For any specific situation, please consult a qualified legal professional.