The European Directive on whistleblowers

The Luxembourg Parliament has voted on 2 May 2023 a whistleblower protection law, transposing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report violations of Union law, which protects individuals who report violations of Luxembourg national or EU law. The law will be published soon.

The law will have a significant impact on employers as private and public entities with 50 or more employees are required to establish reporting channels and procedures to protect whistle-blowers. Entities with 50-249 employees may be allowed to share resources.

The law will establish enhanced protection for whistle-blowers as those who report are protected against retaliation. Specific procedures will be put in place with that respect.

Entities have until December 17, 2023 to implement the required procedures. Failing to implement the required procedures could result in fines ranging from 1,500 to 250,000 euros and repeat offenders may face penalties up to 500,000 euros.