EU frameworkGDPRNIS 2DORAAI ActWhistleblowing
Recital 3

Recital 3

Directive on the protection of persons who report breaches of Union law · UE 2019/1937

(3)

In certain policy areas, breaches of Union law, regardless of whether they are categorised under national law as administrative, criminal or other types of breaches, may cause serious harm to the public interest, in that they create significant risks for the welfare of society. Where weaknesses of enforcement have been identified in those areas, and whistleblowers are usually in a privileged position to disclose breaches, it is necessary to enhance enforcement by introducing effective, confidential and secure reporting channels and by ensuring that whistleblowers are protected effectively against retaliation.

Luxembourg specificity
loi luxembourgeoise du 16 mai 2023 relative a la protection des lanceurs d'alerte

In Luxembourg, the law of 16 May 2023 requires an internal reporting channel from 50 employees (no threshold for public bodies) and establishes the Office des rapports de signalement (OFRS) as the transversal external authority, alongside sector regulators (CSSF, CNPD, ITM, CAA, ILR). Criminal sanctions range from 1,250 to 25,000 EUR, doubled in case of recidivism, in addition to civil damages owed to the retaliated whistleblower.

Luxgap practice: we configure the Whistleblower Vault routing to automatically forward each report to the competent Luxembourg external authority depending on the domain concerned, preserving the eIDAS evidence chain.