Recital 51
Directive on the protection of persons who report breaches of Union law · UE 2019/1937
| (51) | It should be clear that, in the case of legal entities in the private sector that do not provide for internal reporting channels, reporting persons should be able to report externally to the competent authorities and such persons should enjoy the protection against retaliation provided by this Directive. |
In Luxembourg, the law of 16 May 2023 requires an internal channel from 50 employees (public and private, no threshold for public bodies) and confirms direct external reporting to OFRS remains available without prior step. Retaliation exposes the employer to criminal fines of 1,250 to 25,000 EUR (doubled on repeat offence), on top of civil compensation to the reporter.
Luxgap practice: even below the 50-employee threshold, deploy a voluntary internal channel as soon as a CSSF, CNPD or ITM-regulated activity is involved, because the cost of an uncontrolled external report far exceeds that of a preventive internal channel.
