Luxembourg
Art. 2 (2) - Extension of material scope beyond EU law
N/A
Art. 4 (1) - Extension of personal scope (protected person)
N/A
Art. 6 (2) - Acceptance of anonymous reports
N/A
Art. 7 (2) - Encouraging internal reporting
N/A
Art. 8 (7) - Obligation for legal entities in the private sector with less than 50 workers
N/A
Art. 8 (9) second subparagraph - Exemption for municipalities with fewer than 10.000 inhabitants / fewer than 50 workers / other entities with fewer than 50 workers
N/A
Art. 8 (9) Third subparagraph - Shared internal reporting channels for municipalities
N/A
Art. 11 (1) - Authorities competent to receive external reports
N/A
Art. 11 (3) first sentence - Competence of authorities to decide on the minority of external reports
N/A
Art. 11 (4) first sentence - Competence of authorities to decide on closing procedures regarding repetitive external reports
N/A
Art. 11 (5) - Competence of authorities to handle particular external reports with priority
N/A
Art. 20 (2) - Financial assistance and support measures for reporting persons
N/A
Art. 21 (1) first sentence - Protection measures against retaliation
N/A
Art. 23 (1) - Penalties
N/A
Art. 23 (2) first sentence - Penalties for false reporting
N/A
Art. 25 (1) - Further national rights of reporting persons
N/A
Final remarks:
N/A