On 16 May 2023, the Luxembourg Parliament voted the law transposing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report violations of Union law which is in force from 21 of May.

The purpose of the Whistleblower Law is to establish a comprehensive legal framework offering protection to persons in the public and private sector employees, when reporting or disclosing acts in contravention of Luxembourgish or EU laws in a business context.

Reporting Persons are effectively protected against any form of retaliation by their employer and are provided with effective legal remedies and shall not incur any liability for obtaining or accessing information that is reported or publicly disclosed.


Obligation for companies to implement an internal reporting channel and set up dedicated procedures

Since the 21 May 2023, the Whistleblower Law has become effective in Luxembourg. To avoid sanctions, it has now become mandatory for firms with 250 or more employees to implement an internal reporting channel within their structure. Additionally, medium-sized companies (50 to 249 employees) need to be compliant at the latest by the 17 December 2023.


How can Grant Thornton help?

  • Setting your internal reporting channel by creating governance, structuring your processes and guiding you into their implementation.
  • Design and deliver tailored trainings for all employees and the dedicated staff responsible for the investigation and the handling of the reports.
  • Help assess the relevance and severity of alerts raised and support with further investigations.
  • Accompany your organisation throughout the entire duration of the investigation through advisory services and the deployment of a digital solution that could optimise your processes.


For more information, please contact our Partner, Head of Advisory Andia Shtepani.

Andia Shtepani
Partner, Head of Business Advisory
Andia Shtepani