EU frameworkGDPRNIS 2DORAAI ActWhistleblowing
Recital 34

Recital 34

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

(34)

Without prejudice to existing obligations to provide for anonymous reporting by virtue of Union law, it should be possible for Member States to decide whether legal entities in the private and public sector and competent authorities are required to accept and follow up on anonymous reports of breaches which fall within the scope of this Directive. However, persons who anonymously reported or who made anonymous public disclosures falling within the scope of this Directive and meet its conditions should enjoy protection under this Directive if they are subsequently identified and suffer 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 on the protection of whistleblowers does not settle the obligation to accept anonymous reports: it leaves this decision to legal entities (article 6). However, the retroactive protection set out in recital 34 fully applies: an anonymous whistleblower who is later re-identified enjoys all guarantees of the LU law, including reversal of the burden of proof before the ITM and criminal sanctions against retaliators (EUR 1,250 to 25,000, doubled in case of recidivism).

Luxgap practice: explicitly document your choice (accept / refuse / accept under conditions) in your internal policy validated by the OFRS, and log every anonymous report even when refused, since retroactive protection applies regardless.