Recital 2
Directive on the protection of persons who report breaches of Union law · UE 2019/1937
| (2) | At Union level, reports and public disclosures by whistleblowers are one upstream component of enforcement of Union law and policies. They feed national and Union enforcement systems with information, leading to effective detection, investigation and prosecution of breaches of Union law, thus enhancing transparency and accountability. |
In Luxembourg, the law of 16 May 2023 goes beyond the directive: it applies to all private organisations with 50 employees or more and to all public bodies with no threshold, and covers a material scope extended beyond Union law (notably national criminal, tax and labour law). The Office des rapports de signalement (OFRS) is the cross-sectoral external authority, without prejudice to the sectoral competence of CSSF, CNPD, ITM, CAA or ILR. Criminal penalties range from 1,250 to 25,000 EUR (doubled in case of repeat offence) for obstruction of reporting or retaliation, on top of civil compensation.
Luxgap practice: map today the 50 FTE Luxembourg group threshold (including fixed-term and temp workers on 12-month rolling basis) and identify the first-rank sectoral authority for your business lines, because a single report can concern OFRS + CSSF + CNPD simultaneously.
