List of competent authorities

The CSSF is a public institution which supervises the professionals and products of the Luxembourg financial sector. Its duties and its field of competence are provided for in the Law of 23 December 1998 establishing a financial sector supervisory commission and by the various ‘sectoral’ laws applicable to the financial sector. The CSSF thus has jurisdiction over infringements in the financial sector, including:

• Anti-money laundering, and countering the financing of terrorism.
• Compliance with the relevant legislation on:
  • central securities depositories;
  • collective investment undertakings;
  • the audit profession;
  • market abuse;
  • markets in financial instruments;
  • prospectuses for securities.

The CSSF is only competent for handling reports in relation to breaches of the regulations relating to the financial sector, subject to the competences conferred on it by the Law of 23 December 1998 establishing a financial sector supervisory commission and by the different “sector-specific” laws applicable to the financial sector.

Find more information on CSSF’s website.

The CAA is the competent supervisory authority for the insurance sector in the Grand Duchy of Luxembourg, which includes insurance undertakings, reinsurance undertakings, some specific pension funds, professionals of the insurance sector (PSAs), insurance and reinsurance intermediaries (agents and brokers) and ancillary insurance intermediaries. It has powers in respect of infringements of provisions of national or EU law applicable to the insurance sector, committed by persons subject to its supervision. 

Any person acting in good faith, and specifically persons who work or have worked for entities in the Luxembourg insurance sector, may report to the CAA in a confidential and secure manner possible breaches of national or EU law applicable to the insurance sector, committed by or in relation to persons subject to the supervision of the CAA.

For more information, please visit CAA’s website.

The Competition Authority is responsible for handling whistleblowing reports:

• in the field of competition law, in cases involving:
  • anti‑competitive practices, such as prohibited agreements between companies or abuses of dominant position
  • foreign subsidies that distort the internal market

• in the field of digital markets, in cases involving:
  • breaches of the rules governing online platforms (Digital Services Act – DSA)
  • non‑compliance with the rules applicable to digital “gatekeepers” (Digital Markets Act – DMA)
  • harm to the collective interests of businesses using online platforms (Platform to Business – P2B)

• in the field of agricultural and food supply, in cases involving:
  • unfair trading practices (UTPs) by buyers towards weaker suppliers
• in the field of the collective interests of businesses in the internal market.

For more information, please visit Competion Authority's website.

The AED is responsible for receiving reports concerning the enforcement of legislation relating to matters assigned under the amended law of 10 August 2018 on the organisation of the Registration Duties, Estates, and VAT Authority.

The AED is one of the three tax authorities in the Grand Duchy, alongside the Luxembourg Inland Revenue and the Customs and Excise Agency.

All the taxes, duties and charges which concern the legal circulation of goods, as well as VAT, fall within its sphere of competence. 

The administration of state property and the collection of property taxes and income of all kinds form another important part of the AED's competences. Lastly, it manages the country's mortgage system and is an anti-money laundering control authority.

For more information, please visit AED’s website.

Placed under the authority of the Minister of Labour, the ITM has a number of different missions and competences which have their legal basis mainly in the Labour Code. The ITM is thus competent as regards working conditions, including health and safety at work.

The ITM handles whistleblowing reports in the following areas:

• labour law;
• health and safety at work;
• classified establishments;
• under the Law of 21 November 2007 on minimum safety requirements for certain road tunnels;
• under the Law of 28 April 2017 on the control of major-accident hazards involving dangerous substances.

The ITM thereby acts in the exercise of its duties, namely:

• advising and assisting employees and employers;
• providing practical legal and technical information on the implementation of legal, regulatory, administrative and contractual provisions relating to labour law and occupational health and safety;
• carrying out all examinations, inspections or investigations deemed necessary to ensure that legal, administrative and contractual provisions are effectively observed.

For more information, please visit ITM’s website.

The CNPD verifies the legality of the processing of personal data and ensures the respect of personal freedoms and fundamental rights with regard to data protection and privacy.

The CNPD verifies if personal data is processed in accordance with the following provisions:

• the General Data Protection Regulation (GDPR);
• the Act of 1 August 2018 on the organisation of the National Data Protection Commission and the general data protection framework;
• the Act of 1 August 2018 on the protection of individuals with regard to the processing of personal data in criminal and national security matters;
• the Act of 30 May 2005 regarding the specific rules for the protection of privacy in the sector of electronic communications;
• other legal texts containing specific provisions on the protection of personal data.

The CNPD is competent for handling whistleblowing reports within the scope of its tasks and competences under the GDPR, i.e., in particular regarding data protection.

For more information, please visit CNPD’s website.

The CET was created by the law of 28 November 2006. It carries out its missions independently, and its purpose is to promote, analyse and monitor equal treatment between all persons without discrimination on the basis of race or ethnic origin, sex, sexual orientation, religion or beliefs, handicap or age. 

As such, the CET handles external whistleblowing reports related to discrimination and breaches of provisions for equal treatment between all persons.

For more information, please visit CET’s website.

The Grand Duchy of Luxembourg approved the Optional Protocol to the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, adopted by the General Assembly of the United Nations in New York on 18 December 2002, under the Law of 11 april 2010 and designated the Ombudsman as its national preventive mechanism (“NPM”). In this function as Ombudsman in the context of his external monitoring of places where persons are deprived of their liberty (Ombudsman dans le cadre de sa mission de contrôle externe des lieux où se trouvent des personnes privées de liberté - CELPL), the Ombudsman performs regular visits of numerous places where people are deprived of their liberty.

The Ombudsman handles external whistleblowing reports concerning potential violations occurring in or in connection with places where persons are deprived of their liberty.

For more information, please visit CELPL’s website.

OKAJU’s mission is to promote, safeguard, and protect children’s rights as defined by the International Convention on the Rights of the Child (CRC) adopted in 1989 by the United Nations General Assembly and ratified by Luxembourg in 1993.

The CRC applies to all children and young people up to the age of 18. OKAJU ensures that the CRC is respected in Luxembourg.

As a competent authority, OKAJU receives alerts concerning violations of the CRC.

For more information, please visit OKAJU’s website.

As a regulator, the ILR acts in the interest of consumers and ensures the proper functioning of markets based on effective and sustainable competition, while guaranteeing basic universal service.

It ensures and supervises regulations in the following economic areas, and therefore also receives external whistleblowing reports relating to these fields:

• electronic communications
• electricity
• natural gas
• postal services
• transport
• radio frequencies
• NIS (cybersecurity)

For more information, please visit ILR’s website.

ALIA is Luxembourg’s independent authority responsible for regulating audiovisual and online media. It oversees compliance with rules on content standards, advertising, protection of minors, and respect for human dignity across audiovisual and audio services. It also supervises video‑sharing platforms, enforces age‑rating obligations for public film screenings, and monitors the lawful publication and use of political opinion polls.

ALIA handles external whistleblowing reports covering violations related to:

• Non‑compliance with key rules for audiovisual and audio media services, including:
  • incitement to violence or hatred
  • respect for human dignity
  • protection of minors
  • rules on commercial communications
• Failure by video‑sharing platform providers to apply the required safety and compliance measures.
• Failure by organisers of public film screenings to follow age‑rating and classification rules under the 20 April 2009 law.
• Breaches of rules on political opinion polls, including their publication, distribution, or commentary in the context of referendums or elections.

For more information, please visit ALIA’s website.

The Luxembourg Bar Association:

• ensures that its members comply with the rules of the profession;
• listens to the difficulties that individuals may encounter in their relations with lawyers;
• arbitrates deontological disputes that may arise between lawyers and their clients;
• supports its members in the exercise of their profession and promotes the legal profession;
• generally supervises the practice of the legal profession and the monopoly of representation in court.

The Luxembourg Bar Association receives external reports relating to any acts or omissions committed within a law firm.

For more information, please visit Luxembourg Bar Association’s website.

The Diekirch Bar Association:

• ensures that its members comply with the rules of the profession;
• listens to the difficulties that individuals may encounter in their relations with lawyers;
• arbitrates deontological disputes that may arise between lawyers and their clients;
• supports its members in the exercise of their profession and promotes the legal profession;
• generally supervises the practice of the legal profession and the monopoly of representation in court.

The Diekirch Bar Association receives external reports relating to any acts or omissions committed within a law firm.

For more information, please visit Diekirch Bar Association’s website.

The Chamber of Notaries is responsible for supervising the notarial profession in Luxembourg. Its remit includes maintaining professional discipline, conducting disciplinary proceedings, and ensuring that notaries comply with anti‑money‑laundering and counter‑terrorist‑financing obligations. It helps prevent and resolve disputes between notaries or between notaries and third parties, and issues opinions on disagreements relating to fees and accounting matters. The Chamber also oversees the proper keeping of minutes, audits notaries’ accounts, represents the profession’s interests, and ensures the correct functioning of the notarial electronic exchange platform. In addition, it exercises specific supervisory and enforcement powers under Luxembourg’s AML/CFT legislation, including carrying out on‑site inspections and ensuring that notaries meet their statutory professional obligations.

The Chamber of Notaries handles reports relating to the professional activities of notaries.

For more information, please visit Chamber of Notaries’ website.

The Medical Board is responsible for safeguarding the integrity and professionalism of doctors, dentists, pharmacists, and psychotherapists in Luxembourg. It ensures compliance with ethical rules, oversees the honour, competence, and good conduct of these professions, and intervenes in disciplinary matters when necessary. 

The Medical Board handles external whistleblowing alerts concerning serious violations of a law or regulation, or a threat to the public interest in the context of the activities of the professions of doctor, dentist, pharmacist, and psychotherapist.

In accordance with the missions of the Medical Board, reports may cover various aspects such as:

• violations of legal, regulatory, and ethical requirements relating to the practice of each of the aforementioned professions;
• professional incompetence;
• serious professional misconduct and negligence;
• acts contrary to professional integrity and dignity.

For more information, please visit Medical Board’s website.

The Nature and Forest Agency is placed under the authority of the Minister of the Environment. Its main tasks are:

• protection of nature, natural resources, biodiversity and landscapes;
• protection and sustainable forestry management of the forests subject to the forestry regime;
• protection and sustainable development of hunting resources;
• monitoring and policing the protection of nature, forests, hunting and fishing.

ANF receives external reports relating to its missions mentioned above.

For more information, please visit ANF’s website.

The AGE’s mission is to ensure sustainable and integrated water resources management in Luxembourg. The AGE works with a large number of partners and its work includes supervising drinking water supply, monitoring and protecting surface water and groundwater, and integrated flood risk management. The AGE also coordinates wastewater treatment planning, deals with accidental water pollution, flood forecasting and water-related authorisations.

The AGE receives reports concerning breaches in respect of environmental law and, more specifically, breaches falling within its areas of expertise.

For more information, please visit AGE’s website.

ANA's mission is to ensure a safe, efficient, continuous and environmentally friendly flow of air and land traffic, supported by modern technology, effective aeronautical information and competent personnel. The main missions of the ANA are defined in the Luxembourg law of 1 August 2018 and stipulates the requirements of the ANA as a provider of air traffic management services in its entirety, air traffic services, flow management and air traffic capacity, airspace management and air traffic control in the terminal airspace, at the airport and in parts of the regional airspace. ANA's missions include technical and aeronautical services, aerodrome services and electrotechnical services on the manoeuvring area and beyond. ANA is also a provider of national meteorological services, including public weather alerts and climate data management.

ANA received reports related to its areas of responsibility as listed above.

For more information, please visit ANA's website.

The SNMC’s mission is to facilitate a dialogue between professionals and their consumers, with a view to resolving disputes amicably (the dispute must arise from a sales or service contract).

For more information, please visit SNMC's website.

The OAI’s official mission is to guarantee the enforcement of rights and duties specifically linked to public interests covered by the 5 OAI professions: the architect, the consulting engineer, the urban planner, the interior architect, the landscape architect / landscape engineers.

The OAI receives reports concerning potential or proven breaches of professional obligations by OAI professions.

For more information, please visit OAI's website.

The Chartered Accountants’ Association has the following missions:

• defend the rights and interests of the profession;
• grant honorary status to removed accountants;
• defend the honour and independence of chartered accountants, in particular by ensuring that professional regulations are applied and that chartered accountants comply with professional standards and duties;
• maintain discipline among chartered accountants and exercise disciplinary power through its disciplinary board;
• prevent or reconcile any disputes between chartered accountants on the one hand and between chartered accountants and third parties on the other;
• ensure that chartered accountants comply with their obligations under legislation on combating money laundering and terrorist financing.

The OEC is responsible for receiving external reports relating potential or actual breaches of professional obligations by chartered accountants practising in Luxembourg arising from legislation and regulations on the prevention of money laundering and terrorist financing, but also any other reports covered by the Law of 16 May 2023 transposing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law, within the limits of the OEC's remit and powers.

For more information, please visit OEC's website.

The IRE is a professional organisation established by law that supports company auditors in fulfilling their crucial role in the economic and social system, namely that of financial experts who, through their independence and integrity, are an essential link in creating economic stability and confidence among all stakeholders.

The IRE handles external whistleblowing reports relating to potential or actual violations of the professional obligations of statutory auditors (“réviseurs d’entreprises”), approved statutory auditors (“réviseurs d’entreprises agréés”), audit firms (“cabinets de révision”) and approved audit firms (“cabinets de revision agréés”) arising from anti-money laundering and anti-terrorist financing legislation and regulations.

For more information, please visit IRE’s website.

The ACD is responsible for assessing and collecting direct taxes, determining the taxable base for property tax, setting and collecting various other duties and taxes, carrying out enforced recovery when necessary, assisting in the implementation of certain non‑fiscal legal and regulatory provisions, and applying international conventions.

The ACD receives external reports relating to potential or actual violations of the legislative and regulatory framework applicable to direct taxes or any other matter falling within its material jurisdiction.

For more information, please visit ACD's website.