Infringement procedures

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Among its tasks, the Office shall inform the competent authorities when collecting information on possible non-compliances concerning the establishment of internal reporting channels.

Sanctionable Conduct under the Whistleblowing Law 

Failure to comply with the Law of 16 May 2023 may give rise to administrative penalties of between €1 500 and €250 000 for natural and legal persons who:

  • hinder or attempt to hinder the making of a report;
  • refuse to supply information requested or supply incomplete or inaccurate information;
  • undermine the confidentiality of reporting persons;
  • refuse to remedy the identified breaches or infringements;
  • fail to establish the channels and procedures necessary for internal reporting and its follow-up.

The maximum fine may be doubled in the event of a repeat offence within 5 years of the last sanction that has become final.

Sanctioning powers of the competent authorities

Without prejudice to special provisions, the following competent authorities may impose an administrative fine on natural and legal persons:

  • The Financial Sector Supervisory Commission
  • The Supervisory Authority for the Insurance Sector
  • The Registration duties, Estates and VAT Authority
  • The National Commission for Data Protection
  • The Luxembourg Bar Association
  • The Diekirch Bar Association
  • The Chamber of Notaries
  • The Medical Board
  • The Order of Architects and Consulting Engineers
  • The Chartered Accountants’ Association
  • The Institute of Registered Auditors
  • The Luxembourg Inland Revenue

Office for Whistleblowers’ sanctioning procedure

Where a report falls within the scope of one of the following competent authorities, they shall, after examination, communicate it to the Office for Whistleblowers, which may impose an administrative fine on natural and legal persons:

  • The Competition Authority
  • The Inspectorate of Labour and Mines
  • The Centre for Equal Treatment
  • The Ombudsman, as part of its mission of external monitoring of places where persons deprived of their liberty are held
  • The Ombudsman for Children and Young People
  • The Luxembourg Regulatory Institute
  • The Independent Luxembourg Broadcasting Authority
  • The Nature and Forestry Agency
  • The Water Management Agency
  • The Air Navigation Administration
  • The National Consumer Ombudsman Service

Appeal

An individual may challenge an administrative decision by filing an appeal with the administrative court. This appeal must be lodged within one month from the date on which the decision was notified.