Who can submit a report?

The Law applies to any person working in the private or public sector in Luxembourg, who has obtained information on breaches in a professional context (current, past or future employment relationship), in particular:

• workers (from the private and the public sector);
• self-employed persons;
• shareholders and members of the administrative, management or supervisory body of a company, including non-executive members;
• paid or unpaid volunteers and trainees;
• any person working under the supervision and direction of contractors, subcontractors and suppliers;
• job applicants.

If you identify a breach that does not arise in a professional context, you cannot benefit from the protections provided by the Law of 16 May 2023. In principle, residents acting in their capacity as private individuals may exercise their right to freedom of expression without being restricted by professional confidentiality obligations. Furthermore, depending on the situation, residents may make use of the mechanisms provided for by law to lodge a complaint or bring an action before competent authorities or the courts, or to report an offence. In some situations, the case‑law of the European Court of Human Rights on whistleblower protection may also apply.

If you are unsure whether the breach you have identified falls within a professional context, you may contact OSIG for further guidance.