A232 : Loi du 16 mai 2023 portant transposition de la directive (UE) 2019/1937 du Parlement européen et du Conseil du 23 octobre 2019 sur la protection des personnes qui signalent des violations du droit de l’Union.

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 was published on Legilux.
The law transposes EU Directive 2019/1937 (Whistleblower Directive) and outlines the responsibilities of competent authorities in receiving and handling reports of violations of EU law.
These authorities may request information from the entity reported or impose administrative fines on individuals or entities that obstruct or fail to comply with reporting obligations. The competent authorities must ensure the confidentiality of the identity of the reporter and provide timely feedback on the outcome of the investigation.
The law also establishes guidelines for the treatment of personal data collected during the reporting process. Personal data must be collected and processed in accordance with EU regulations and relevant national laws. The law specifies that personal data that is not relevant to a specific report should not be collected or retained.
The law outlines the procedures for internal reporting and follow-up within entities subject to the aforementioned directive. These procedures must include secure channels for reporting, acknowledgement of receipt, designation of an impartial person or service to handle reports, and timely feedback to the reporter.
Furthermore, the law establishes the position of q Director of the Office responsible for implementing the directive. The Director is appointed by the Grand Duke and must meet certain qualifications and restrictions on outside activities. Also, the establishment of internal reporting channels under Article 6 becomes mandatory for private sector entities with a workforce ranging from 50 to 249 employees, starting from 17 December 2023.
The present law is divided into 8 chapters, which we would like to briefly outline:
Chapter 1 – General Provisions: This chapter provides definitions of key terms used throughout the document.
Chapter 2 – Internal Reporting Channels: This chapter outlines the requirements for establishing internal reporting channels within organizations, including the obligation to protect whistleblowers from retaliation.
Chapter 3 – External Reporting Channels: This chapter outlines the requirements for establishing external reporting channels for whistleblowers to report violations to competent authorities.
Chapter 4 – Obligations of Competent Authorities: This chapter outlines the obligations of competent authorities to investigate reports of violations and protect whistleblowers from retaliation.
Chapter 5 – Sanctions: This chapter outlines the sanctions that can be imposed on individuals and organizations that obstruct whistleblowing or retaliate against whistleblowers.
Chapter 6 – Public Disclosures: This chapter outlines the conditions under which whistleblowers can make public disclosures of violations.
Chapter 7 – Protection Measures: This chapter outlines the measures that can be taken to protect whistleblowers from retaliation.
Chapter 8 – Transitional Provisions: This chapter outlines the timeline for implementing the requirements of the directive.