Recital 50
Directive on the protection of persons who report breaches of Union law · UE 2019/1937
| (50) | The exemption of small and micro enterprises from the obligation to establish internal reporting channels should not apply to private enterprises which are obliged to establish internal reporting channels by virtue of Union acts referred to in Parts I.B and II of the Annex. |
In Luxembourg, the law of 16 May 2023 retains the 50-employee threshold for private entities but removes any threshold for public bodies, which must have an internal channel regardless of headcount. For private entities under 50 employees operating in the sectors covered by Parts I.B and II of the Annex to the Directive (CSSF/CAA-regulated financial services, AML-CFT, transport, environment), the obligation applies from the first employee. Luxembourg criminal sanctions range from EUR 1,250 to EUR 25,000, doubled in case of recidivism, in addition to civil compensation owed to the whistleblower.
Luxgap practice: if you are a PFS, an AIFM, a domiciliation firm or an AML-CFT professional in Luxembourg with fewer than 50 employees, never assume exemption. Have your status validated through an eligibility report enforceable before the OFRS before any potential report.
