Whistleblowers working in the private or public sector who have acquired information concerning breaches in a work-related context (current, past or future employment relationship), including:

• salaried workers (including civil servants and State employees);
• self-employed persons;
• shareholders and members of a company's administrative, management or supervisory body, including non-executive members, volunteers and paid or unpaid trainees;
  
• any persons working under the supervision and direction of contractors, subcontractors and suppliers.

This also applies to:

• facilitators (natural persons assisting whistleblowers on a confidential basis);
• third parties who have a work-based or personal relationship with whistleblowers and who are at risk of retaliation, such as the whistleblower's colleagues or relatives;
  
• legal entities that the whistleblower owns, works for or is otherwise connected with in a work-related context;
• persons who have reported or disclosed information on breaches anonymously, but who are subsequently identified and suffer retaliation;
• persons reporting breaches to relevant institutions, bodies, offices or agencies of the European Union.

The following are not concerned:

• reporting of breaches relating to national security;
• whistleblowers whose relationships are covered by:
  • medical confidentiality;
  • the confidentiality of lawyer-client relations;
  • the professional confidentiality binding on notaries and court bailiffs;
  • the secrecy of judicial deliberations;
  • rules on criminal procedure.

Anyone who wishes to report breaches of legislation falling within the remit of the AED may do so in Luxembourgish, French, German or English:

• via the 'Whistleblower' procedure without authentication on the secure MyGuichet.lu platform (see 'Online services and forms');
  
• by email to: AED.Alerte@en.etat.lu;
• by post to the AED's address:

Administration de l'enregistrement, des domaines et de la TVA
à l'attention du/de la chargé(e) des signalements
BP 31
L-2010 Luxembourg;

• by telephone at: (+352) 247 80385.

The AED's external reporting channel guarantees the completeness, integrity and confidentiality of the information transmitted. The information transmitted in this way is accessible only to certain authorised AED staff, who are bound by professional secrecy.

Any processing of personal data carried out under the law of 16 May 2023 is carried out in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC.

As a public authority processing personal data, the AED is bound to respect the obligations incumbent on it in its capacity as a data controller.

If you have any questions concerning the processing of your personal data by the AED, please consult the page dedicated to the AED's information notice on the protection of personal data.

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