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