EXTERNAL CHANNELS for Luxembourg

As a priority, whistleblowers are encouraged to use internal channels and, if certain conditions are met, they can carry out an external report to the competent Authorities.

It is possible to carry out an external report, for Luxembourg, to the competent Authorities listed at art. 18 of the Luxembourg law of 16 May 2023, if at least one of the following conditions occurs at the time of its submission:

• the mandatory activation of the internal reporting channel is not envisaged within the working context, i.e. this channel is not active or, even if activated, does not comply with external regulations;
• an internal report has been already made and it has not been followed up, where follow-up means the action undertaken by the person entrusted with the management of the reporting channel to assess the existence of the facts reported, the outcome of the investigations and any measures taken;
• there are reasonable grounds to believe that, if she/he were to carry out an internal report, it would not be followed up effectively or that the same report could lead to the risk of retaliation;
• there are reasonable grounds to believe that the violation may constitute an imminent or obvious danger to the public interest.