COMMISSION STAFF WORKING DOCUMENT 2024 Rule of Law Report Country Chapter on the rule of law situation in Luxembourg Accompanying the document COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS 2024 Rule of Law Report The rule of law situation in the European Union
Date: 2024-07-24
Institutions: European Commission, Secretariat-General
Subjects: Luxembourg, administrative transparency, corruption, democracy, freedom of the press, independence of the judiciary, infringement of EU law, pluralism in the media, rule of law, whistleblowing

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 24.7.2024  SWD(2024) 816 final  COMMISSION STAFF WORKING DOCUMENT 2024 Rule of Law Report            Country Chapter on the rule of law situation in Luxembourg Accompanying the document COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS 2024 Rule of Law Report                          The rule of law situation in the European Union {COM(2024) 800 final} - {SWD(2024) 801 final} - {SWD(2024) 802 final} - {SWD(2024) 803 final} - {SWD(2024) 804 final} - {SWD(2024) 805 final} - {SWD(2024) 806 final} - {SWD(2024) 807 final} - {SWD(2024) 808 final} - {SWD(2024) 809 final} - {SWD(2024) 810 final} - {SWD(2024) 811 final} - {SWD(2024) 812 final} - {SWD(2024) 813 final} - {SWD(2024) 814 final} - {SWD(2024) 815 final} - {SWD(2024) 817 final} - {SWD(2024) 818 final} - {SWD(2024) 819 final} - {SWD(2024) 820 final} - {SWD(2024) 821 final} - {SWD(2024) 822 final} - {SWD(2024) 823 final} - {SWD(2024) 824 final} - {SWD(2024) 825 final} - {SWD(2024) 826 final} - {SWD(2024) 827 final} - {SWD(2024) 828 final} - {SWD(2024) 829 final} - {SWD(2024) 830 final} - {SWD(2024) 831 final}  
 
 
ABSTRACT 

The  level  of  perceived  judicial  independence  in  Luxembourg  continues  to  be  very  high 
among the general public, and courts are operating efficiently. The elections for the National 
Council for Justice took  place, and the Council  is  becoming fully operational.  Its  work has 
been  positively  assessed.  The  reform  that  aims  to  make  legal  aid  more  accessible  was 
adopted.  Progress  concerning  the  digitalisation  of  the  justice  remains  slow,  although  there 
was  some  development  in  administrative  justice  area.  A  reform  of  the  criminal  justice  for 
youth and children is ongoing, aiming to ensure better access to a lawyer. 

The  Corruption  Prevention  Committee  focused  on  preparations  for  the  evaluation  of 
Luxembourg’s obligations under the Anti-Bribery Convention. There are plans to increase the 
resources  and  recruitment  for  the  police  and  prosecution  services  to  enable  them  to 
investigate  economic  and  financial  crime.  The  code  of  conduct  for  parliamentarians  was 
revised  to  increase  the  transparency  of  the  interactions  between  parliamentarians  and 
lobbyists, but the online publicly available information included in the transparency register 
remains  limited.  Draft  laws  to  introduce  codes  of  conduct  for  elected  representatives  and 
officials at municipal level are still pending adoption. The way information is transmitted to 
the  register  of  meetings  between  members  of  the  Government  and  their  advisers  with  third 
parties  is  being  simplified  to  improve  transparency  and  efficiency.  The  Ethics  Committee 
found  no  breaches  of  the  Codes  of  Conduct  for  Members  of  Government  or  their  Advisers 
and the Court of Auditors found no irregularities in relation to political party financing or the 
misuse of public funds or procurement procedures. A central Office for Whistleblowers was 
set up.  

The  general  legal  framework  establishing  the  regulator  for  audio-visual  media  services  and 
governing  its  functioning  remains  stable,  while  its  tasks  have  been  expanded.  The 
Government  ensured  funding  support  for  Public  Service  Media  100.7  for  the  7-year  period 
2024-2030.  Amendments  to  the  law  on  open  and  transparent  administration  have  been 
announced, to address, among others matters, the specific needs of journalists for fast access 
to  information.  The  framework  for  the  protection  of  journalists  was  reinforced  with 
amendments to the criminal legislation. 

Steps  have  been  taken  to  make  the  legislative  decision-making  process  more  inclusive,  as 
multiple  actors  are  consulted  at  various  stages  by  the  Government  though  shortcomings 
remain at the level of Parliament. A reform of the independent fundamental rights institutions 
is being discussed with the aim to unify their legislation and improve their independence. A 
new  law  on  non-profit  associations  and  foundations  was  adopted  with  a  focus  on  their 
governance. 

1 

 
 
 
RECOMMENDATIONS 

Overall, concerning the recommendations in the 2023 Rule of Law Report, Luxembourg has 
(made): 

•  Fully implemented the recommendation to continue with the process to adopt the reform 

on making legal aid more accessible. 

•  Significant progress on evaluating the implementation of the new legislation on lobbying 
the  Parliament  and  the  functioning  of  the  transparency  register  but  no  progress  on 
ensuring that it meets  the transparency requirements  set  out  in  the Parliament’s rules of 
procedures. 

•  Some further progress on ensuring the implementation of measures adopted in relation to 
the  time  for  processing  of  requests  for  disclosure  of  official  documents,  taking  into 
account European standards on access to official documents. 

•  Some progress on improving the legislative decision-making process by providing wider 

possibilities for stakeholders to participate in public consultations.  

On this basis, and considering other developments that took place in the period of reference, 
it is recommended to Luxembourg to: 

•  Strengthen  efforts  to  achieve  full  digitalisation  of  civil,  criminal  and  administrative 

proceedings.  

•  Step  up  efforts  to  increase  the  information  contained  in  the  transparency  register, 
including by covering all the information set out in the Parliament’s rules of procedures. 
•  Take forward the reform of the legal framework for the disclosure of official documents, 

• 

taking into account European standards on access to official documents. 
Improve  the  legislative  decision-making  process  notably  at  the  level  of  Parliament  by 
increasing the transparency and involvement of stakeholders in the public consultations. 

2 

 
 
 
 
 
 
I. 

JUSTICE SYSTEM  

The justice system contains two separate branches of courts: ordinary courts with jurisdiction 
in  civil  and  criminal  matters  and  administrative  courts  hearing  cases  of  administrative  law. 
The  ordinary  branch  includes  three  Justices  of  the  Peace,  two  District  Courts  with  general 
jurisdiction,  a  Court  of  Appeal  and  a  Court  of  Cassation.  The  administrative  branch  is 
composed of an Administrative First-instance Court and an Administrative Court of Appeal. 
The Constitutional Court is part of the judiciary and rules on the compliance of laws with the 
Constitution.  Since  1  July  2023,  the  National  Council  for  Justice  is  responsible  for  the 
appointment,  appraisal  and  disciplinary  proceedings  of  judges  and  prosecutors.  The 
Prosecutor’s  Office  is  independent  in  the  exercise  of  individual  investigations  and 
prosecutions,  without  prejudice  to  the  Government’s  right  to  give  direction  on  criminal 
policies.  The  two  Bar  Associations  are  independent  and  represent  lawyers  established  in 
Luxembourg. Each Bar Association has an Assembly1, a Bar Council2, a President of the Bar3 
and  for  the  whole  profession,  a  Disciplinary  and  Administrative  Council4.  Luxembourg 
participates in the European Public Prosecutor’s Office (EPPO). 

Independence  

The level of perceived judicial independence in Luxembourg continues to be very high 
among  the  general  public  and  high  among  companies.  Overall,  77%  of  the  general 
population and 74% of companies perceive the level of independence of courts and judges to 
be  ‘fairly  or  very  good’  in  20245.  The  perceived  judicial  independence  among  the  general 
public has slightly increased in comparison with 2023 (76%), as well as in comparison with 
2020  (74%).  The  perceived  judicial  independence  among  companies  remains  at  the  same 
level as in 2023 (74%) and in 2020 (74%)6.  

The  elections  for  the  National  Council  for  Justice  took  place  and  the  Council  is 
becoming fully operational. As mentioned in the 2023 Rule of Law Report7, on 1 July 2023, 
the National Council for Justice (NCJ) became operational, and it started fulfilling8 its role as 
the  main  responsible  institution  for  appointment,  appraisal,  promotion,  and  disciplinary 
proceedings  of  magistrates9.  The  elections  for  the  members  of  the  NCJ  were  completed 
before it started its work. The NCJ is composed of nine members: six magistrates elected by 

1   Art. 12-15 of the Law on the profession of a lawyer, 10 August 1991. 
2   Art. 16-19 of the Law on the profession of a lawyer, 10 August 1991. 
3   Art. 20-23 of the Law on the profession of a lawyer, 10 August 1991. 
4   Art. 24-25 of the Law on the profession of a lawyer, 10 August 1991. 
5   Figures 51 and 53, 2024 EU Justice Scoreboard, and Figures 50 and 52, 2022 EU Justice Scoreboard. The 
level  of  perceived  judicial  independence  is  categorised  as  follows:  very  low  (below  30%  of  respondents 
perceive judicial independence as fairly good and very good); low (between 30-39%), average (between 40-
59%), high (between 60-75%), very high (above 75%). 

6   In Luxembourg, 84% of the companies are either fairly or very confident that their investments are protected 
by the law and courts in the Member State. Only 7% of the surveyed companies see the quality, efficiency or 
independence of justice as one of the main reasons for concern about investment protection in the country. 
Figures 55 and 56, 2024 EU Justice Scoreboard. 

7   See 2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, p. 4. 
8   There  are  some  important  structures  that  still  have  to  be  established  in  order  to  consider  the  NCJ  fully 
operational. For example, the appointment of the disciplinary courts that will review the disciplinary cases 
brought to them by the NCJ. This is being done progressively by the NCJ. 

9   See Chapter 2 on the competences of the council and Chapter 3 on the functioning of the council of the Law 

on the organisation of the National Council for Justice. 

3 

 
 
their peers, from all levels of the judiciary10 and from different ranks11; one lawyer elected by 
their  peers12;  and  two  persons  elected  by  the  Parliament  based  on  their  education  or 
experience13.  Therefore,  the  current  composition  is  consistent  with  the  relevant  European 
standards14.  

The first results of the National Council for Justice are overall being positively assessed. 
Despite the short time since it started operating, the Government and stakeholders assess the 
NCJ’s work as  positive  overall15. The administration of the new body is  also considered to 
have  sufficient  human  and  financial  resources  to  fulfil  its  tasks16.  In  terms  of  workload  of 
NCJ’s  members  their  duties  within  the  new  body  come  in  addition  to  their  full-time 
occupations,  which  is  why  this  is  balanced  by  having  supplementary  members  to  replace 
them  when  needed.  On  this  topic,  the  situation  is  in  line  with  the  relevant  European 
Standards, as according to the Council of Europe17 there is no single model for the occupancy 
of  the  members  of  judicial  councils18.  The  terms  of  office  could  be  part  time,  like  in  the 
present case, or full-time but limited in number of terms or in time spent at the position. In 
both cases, the part-time or the time limit is done to preserve contact with the court practice19. 
While  stakeholders  have  reported  that  the  NCJ  does  not  motivate  the  appointment  of 
magistrates20,  the  NCJ  is  ready  to  make  such  motivations  available  to  candidates  upon 
request21. 

10   Art. 1(1) of the Law on the organisation of the National Council for Justice. According to the law, each level 
of the judiciary (e.g. first instance courts and prosecutor’s office, first instance administrative courts, second 
instance courts and prosecutor’s office, second instance administrative courts, Supreme court and Prosecutor 
General office). 

11   The plurality is exemplified by the fact that there are two out of the members are administrative heads, while 

other members are coming from different ranks of the judiciary. 

12   Art. 1(2) and Art. 4 of the Law on the organisation of the National Council for Justice. The lawyer is elected 
by  the  Order  of  the  lawyers of  the  Bars  of  Luxembourg  and  Diekirch  with  the majority  of  their members 
present and voting. 

13   Art. 1(2) and Art. 52 of the Law on the organisation of the National Council for Justice. 
14   Recommendation CM/Rec(2010)12 of the Committee of Ministers of the Council of Europe, paras. 26-27. 
“Not less than half of the members of such councils should be judges chosen by their peers from all levels of 
the judiciary and with respect for pluralism inside the judiciary”. 

15   Information received from the Govеrnment, the Prosecutor’s Office, the Supreme Court and Groupement des 

Magistrats Luxembourgeois in the context of the country visit to Luxembourg. 

16   Information  received  from  the  National  Council  for  Justice  in  the  context  of  the  country  visit  to 

Luxembourg. 

17   Council of Europe, Comparative Overview on Judicial Councils in Europe, (DG I – DCJ (2022)1), 14 March 

2022. 

18   In  four  countries,  the  members  are  full-time  occupied  by  the  council  work;  in  four  countries,  some  of  the 
members are part-time occupied by the council work; in nine countries, these are no full-time positions.  
19   See Consultative Council of European Judges (CCJE), Opinion No. 10 (2007) and Opinion No. 24 (2021) on 
Evolution of the Councils for the Judiciary and their role in independent and impartial judicial systems. 
20   However,  the  non-appointments  have  not  been  challenged  despite  the  possibility  to  do  so  before  the 
administrative  courts.  Information  received  from  the  Supreme  Court  and  Groupement  des  Magistrats 
Luxembourgeois in the context of the country visit to Luxembourg.  

21   Every decision on appointment is motivated and compiled in the document that is sent to the Grand Duke for 
the official appointment. The document is not publicly disclosed in its entirety for data protection reasons. 
Information  received  from  the  National  Council  for  Justice  in  the  context  of  the  country  visit  to 
Luxembourg.  

4 

 
 
Quality  

The reform to make legal aid more accessible was adopted thus fully implementing the 
2023  recommendation.  The  2023  Rule  of  Law  Report  recommended  to  Luxembourg  to 
‘[c]ontinue with the process to adopt the reform on making legal aid more accessible’22. On 7 
August 2023, the Parliament adopted the law on the organisation of legal aid. As mentioned 
in the 2023 Rule of Law Report23, the Council of State had delivered its opinion on 1 June 
202324. Following this, the Parliament made the necessary adjustments that were more of a 
technical  rather  than  substantive  nature25.  The  law  entered  into  force  in  February  2024  and 
now expands the scope of legal aid to include persons who do not hold the Luxembourgish 
nationality  but  reside  in  Luxembourg26.  The  law  enlarges  the  pool  of  beneficiaries  to 
candidates that previously would not have qualified for full legal aid despite limited financial 
means27. In view of these developments, the recommendation made in the 2023 Rule of Law 
Report is fully implemented. 

The  digitalisation  of  justice  remains  slow,  although  there  was  some  progress  in  the 
administrative justice. The 2023 Rule of Law Report noted the launching of the first pilot 
project  under  the  “paperless  justice”  project28,  which  covered  only  emergency  proceedings 
before the administrative courts29. Although there is no evaluation of the project, stakeholders 
have  reported  that  the  digitalised  version  of  this  type  of  proceedings  is  not  widely  used30. 
Moreover, stakeholders explained that only  part of the procedure is  digital, while there is  a 
part that still has to be filed in paper31. Therefore, they prefer to submit everything at once on 
paper  rather  than  to  duplicate  their  work.  As  regards  civil  justice,  the  development  of  a 
software for digital filing started in February 2024 and is scheduled to be completed by the 
end of the year32. The digitalisation of criminal justice is less developed, as analysis on what 
is needed and how it could be achieved have just begun33. Stakeholders using the digitalised 
justice system criticise the overall approach of repurposing an existing platform, namely the 
main platform for citizens to interact with the administration, to accommodate for the needs 

22   2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, p. 2, which assessed 
that  ‘[n]o  further  progress  on  continuing  with  the  process  to  adopt  the  reform  on  making  legal  aid  more 
accessible.’ 

23   See 2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, pp. 5-6. 
24   See Council of State Opinion No. 60.901 of 1 June 2023. The opinion of the Council of State is a mandatory 

step in the legislative process in Luxembourg. 

25   Information received from the Council of State in the context of the country visit to Luxembourg.  
26   In  application  of  Council  Directive  2002/8/EC  of  27  January  2003  to  improve  access  to  justice  in  cross-

border disputes by establishing minimum common rules relating to legal aid for such disputes. 

27   The  different modalities regarding partial legal aid were clarified in a Grand-ducal regulation. Project No. 

7959, p. 1 (Art. 2(1) of the draft law).  

28   The  “paperless  justice”  project  encompasses  13  sub-projects  and  aims  to  address  present  shortcomings  in 
digitalisation of justice. See 2021, 2022 and 2023 Rule of Law Report, Country Chapter on the rule of law 
situation in Luxembourg, pp. 4-6. 

29   Recours en référé. 
30   Information  received  from  the  Groupement  des  Magistrats  Luxembourgeois  and  the  Luxembourg  Bar 

Association in the context of the country visit to Luxembourg. 

31   Information  received  from  the  Groupement  des  Magistrats  Luxembourgeois  and  the  Luxembourg  Bar 

Association in the context of the country visit to Luxembourg. 
32   Input from Luxembourg for the 2024 Rule of Law Report, p. 3. 
33   Information received from the Ministry of Justice in the context of the country visit to Luxembourg. 

5 

 
 
of  the  justice  system,  rather  than  building  a  new platform  or  buying  an  existing  one34.  The 
“paperless  justice”  project,  which  covers  all  implemented,  ongoing  and  future  projects 
concerning  the  digitalisation  of  justice,  is  expected  to  be  completed  by  202635,  but  no 
information  is  available  concerning  the  launch  of  other  projects  than  the  one  described 
above36. Despite progress achieved, the digitalisation of justice is still lagging behind. Also, 
despite  the  introduction  of  the  possibility  of  filing  a  claim  in  one  specific  administrative 
proceeding,  there  are  still  shortcomings  in  the  availability  of  digital  tools  to  initiate  and 
follow proceedings37. In civil and commercial cases it is only possible for the courts to serve 
documents electronically to citizens and businesses and to send electronic acknowledgement 
of receipt proving the submission of documents.  However, it is  still not  possible to  receive 
comprehensive information on court fees, to pay court fees online, or to access the electronic 
files of closed or ongoing cases38.  

A reform of criminal justice for youth and children is ongoing and aims to ensure better 
access  to  a  lawyer.  The  Government  and  stakeholders  informed  about  three  draft  laws 
aiming to reform the criminal justice system for youth and children currently pending before 
Parliament39.  The  proposed  reform  would  distinguish  between  children  in  conflict  with  the 
law and children requiring protection and assistance. According to stakeholders, the proposed 
reform  would  bring  the  system  into  compliance  with  international  standards40  and  would 
address  the  lengthy  process  for  designating  a  lawyer  for  children  that  was  reported  in  the 
2023  Rule  of  Law  Report41.  Moreover,  the  Luxembourg  Bar  Association  has  undertaken 
steps  to  facilitate  the  designation  of  lawyers  specialised  in  family  law42.  The  reform  is 
however not yet adopted, and the issues reported in 2023 persist, with some more instances in 
which children are left without lawyers43.  

34   A software that has been already developed by another country or a company and is available for purchasing 
and  implementing.  Information  received  from  the  Groupement  des  Magistrats  Luxembourgeois  and  the 
Luxembourg Bar Association in the context of the country visit to Luxembourg. 

35   See 2020, 2021 and 2022 Rule of Law Reports, Country Chapter on the rule of law situation in Luxembourg, 

respectively p. 3, p. 4 and p. 6.  

36   Information received from the Ministry of Justice in the context of the country visit to Luxembourg. 
37   Figure 47, 2024 EU Justice Scoreboard. 
38   Figure  47,  2024  EU  Justice  Scoreboard.  However,  in  civil  disputes,  no  court  costs  are  incurred,  except 

bailiff’s fee, which is available online. In addition, payment of court fees can be done by bank transfer. 

39   See Projects No. 7991, 7992 and 7994. Written contribution from UNICEF Luxembourg for the preparation 
of the 2024 Rule of Law Report, pp. 11, 12 and 19. Information also received from the Ministry of Justice 
and OKaJu in the context of the country visit to Luxembourg.  

40   Written contribution from UNICEF Luxembourg for the preparation of the 2024 Rule of Law Report, pp. 11. 
41   See 2023 Rule of Law Report, country Chapter on the rule of law situation in Luxembourg, p. 6. Figure 31, 
2023  EU  Justice  Scoreboard.  On  7  February  2024,  the  Commission  referred  Luxembourg  to  the  Court  of 
Justice of the European Union for not fully granting the right of access to a lawyer and communication upon 
arrest.  On  13  March  2024,  the  Commission  sent  a  letter  of  formal  notice  to  Luxembourg  calling  on  the 
authorities o fully transpose the EU rules on procedural safeguards for children in criminal proceedings.  
42   The Luxembourg Bar Association has created a list of lawyers that have a certain degree of training in family 
matters. The training is provided by the Bar itself and only after going through it the lawyer can be added to 
the list. The list is available on the website of the Luxembourg Bar Association. Information received from 
OKaJu and Luxembourg Bar Association in the context of the country visit to Luxembourg.  

43   Information received from OKaJu in the context of the country visit to Luxembourg. 

6 

 
 
Efficiency 

The  courts  remain  efficient,  and  the  clearance  rate  remains  stable.  Courts  remain 
efficient, despite the fact that the estimated time needed to resolve a case at first instance in 
civil, commercial or administrative proceedings in 2022 has slightly increased in comparison 
to 202144. The same minor increase is observed in the estimated time needed to resolve a case 
at  first  instance  in  the  specific  civil  and  commercial  cases  category45.  The  clearance  rate 
observed in  previous years46 remains  stable47. As regards the  effiency  at  the different  court 
instances, the length of proceedings for litigious civil and commercial cases at first and last 
instance  remains  among  the  most  efficient  in  the  EU48.  However,  longer  proceedings  are 
observed  at  second  instance.  At  the  same  time,  for  2022,  the  length  of  proceedings  for 
administrative cases at first instance remained higher than the one for second instance49.  

II. 

ANTI-CORRUPTION FRAMEWORK  

The  Ministry  of  Justice  is  the  main  authority  in  charge  of  overall  anti-corruption  matters, 
including policy coordination. Within the Ministry of Justice, an inter-ministerial committee, 
the Corruption Prevention Committee (COPRECO), acts as a consultative forum and supports 
the  overall  national  policy  to  fight  corruption.  The  Economic  and  Financial  section  of  the 
Prosecution service has specific competences to  investigate criminal cases of economic and 
financial nature, including corruption cases. The Court of Auditors is indirectly involved in 
the fight against corruption through its controls on the use of public funds.  

The perception among experts and business executives is that the level of corruption in 
the  public  sector  is  relatively  low.  In  the  2023  Corruption  Perceptions  Index  by 
Transparency International, Luxembourg scores 78/100, ranks 5th in the European Union and 
9th globally50. This perception has been relatively stable51. The 2024 Special Eurobarometer 
on Corruption shows that 43% of respondents consider corruption widespread in their country 
(EU average 68%) and 8% of respondents feel personally affected by corruption in their daily 
lives (EU average 27%)52. As regards businesses, 46% of companies consider that corruption 
is widespread (EU average 65%) and 40% consider that corruption is a problem when doing 

44   Figure 5, 2024 EU Justice Scoreboard.  
45   Figure 6, 2024 EU Justice Scoreboard.  
46   See 2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, p. 7. 
47   Figures 11, 2024 EU Justice Scoreboard.  
48   Figure 7, 2024 EU Justice Scoreboard. The length in days is 182 days for first instance, 464 days for second 

instance and 216 days for last instance. 

49   Figure 10, 2024 EU Justice Scoreboard. The length for 2022 was 528 days at first instance and 228 days at 

second instance. 

50   Transparency International, Corruption Perceptions Index 2023 (2024). The level of perceived corruption is 
categorized  as  follows:  low  (the  perception  among  experts  and  business  executives  of  public  sector 
corruption scores above 79); relatively low (scores between 79-60), relatively high (scores between 59-50), 
high (scores below 50). 

51   In 2019 the score was 80, while, in 2023, the score is 78. The score significantly increases/decreases when it 
changes  more  than  five  points;  improves/deteriorates  (changes  between  4-5  points);  is  relatively  stable 
(changes from 1-3 points) in the last five years. 

52   Special Eurobarometer 548 on Citizens’ attitudes towards Corruption in the EU (2024). The Eurobarometer 
data  on  citizens’  corruption  perception  and  experience  is  updated  every  year.  The  previous  data  set  is  the 
Special Eurobarometer 534 (2023). 

7 

 
 
business  (EU  average  36%)53.  Furthermore,  35%  of  respondents  find  that  there  are  enough 
successful  prosecutions  to  deter  people  from  corrupt  practices  (EU  average  32%)54,  while 
56% of companies believe that people and businesses caught for bribing a senior official are 
appropriately punished (EU average 31%)55. 

The Corruption Prevention Committee focused on preparations for the evaluation of its 
obligations  under  the  Anti-Bribery  Convention.  In  its  recent  evaluation,  the  OECD 
the  Anti-Bribery 
expressed  concerns  about  Luxembourg’s  weak  enforcement  of 
Convention56. It  called on Luxembourg to  better identify the foreign  bribery risks  to  which 
companies  are  exposed,  to  take  a  more  proactive  approach  to  the  investigation  and 
prosecution  of  bribery  of  foreign  public  officials  with  respect  to  both  natural  and  legal 
persons,  as  well  as  to  ensure  sufficient  resources  for  law  enforcement  and  judicial 
authorities57.  In  2023  and  2024,  the  COPRECO  continued  to  focus  on  the  evaluation  of 
Luxembourg’s  implementation  of  the  OECD  Anti-Bribery  Convention58.  As  the  plenary 
session  of  the  OECD  Working  Group  on  Bribery  was  postponed  from  December  2023  to 
March 2024 and due to  changes in  the Ministry  of Justice, COPRECO’s  second meeting59, 
planned for the autumn of 2023, was postponed to January 2024. COPRECO plans to hold a 
second meeting in the second half of 2024 to inform members of the outcome of the OECD’s 
evaluation60,  analyse  the  report’s  findings  and  decide  on  specific  actions  to  implement  the 
recommendations  61.  The  authorities  indicated  that  there  are  currently  no  concrete  plans  to 
change COPRECO into a specialised agency or to draw up a formal anti-corruption strategy 
as  this  will  largely  depend  on  the  final  outcome  of  negotiations  on  the  proposal  for  an  EU 
Directive62  on  combatting  corruption63.  There  have  been  calls  in  this  direction  from  civil 
society for a number of years64.  

53   Flash Eurobarometer 543 on Businesses’ attitudes towards corruption in the EU (2024). The Eurobarometer 
data  on  business  attitudes  towards  corruption  is  updated  every  year.  The  previous  data  set  is  the  Flash 
Eurobarometer 524 (2023). 

54   Special Eurobarometer 548 on Citizens’ attitudes towards corruption in the EU (2024).  
55   Flash Eurobarometer 543 on Businesses’ attitudes towards corruption in the EU (2024).  
56   Between 1999 and 2023, Luxembourg only carried out 7 foreign bribery investigations  of which there were 
4 prosecutions, 2 discontinued investigations and 1 ongoing investigation. Only one of these has received a 
final judgment. OECD (2024),  Implementing the OECD Anti-Bribery Convention in Luxembourg: Phase 4 
Report, p. 11.  

57   OECD (2024), Implementing the OECD Anti-Bribery Convention in Luxembourg: Phase 4 Report, pp. 51, 

95 and 96. 

58   As was the case last year, COPRECO did not present or propose any recommendations or specific measures. 

See 2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, p. 10.  

59   COPRECO is required by law to meet at least twice  a year according to Art. 3(1) of the Regulation of 15 
February  2008  determining  the  composition  and  operation  of  the  Committee  for  the  Prevention  of 
Corruption. COPRECO met on 18 April 2023 to prepare for the OECD evaluation and on-site visit of May 
2023. 

60   The  OECD Working  Group  on  Bribery  adopted  Luxembourg’s  Phase  4  evaluation  report  on  7  March  and 

published it on 15 March 2024.  

61   The topic will be ‘Implementation of the Recommendations of the OECD Phase 4 Evaluation and GRECO 
Phase  6  Evaluation  preparations’.  Written  contribution  and  information  received  from  COPRECO  in  the 
context of the country visit to Luxembourg.  

62   COM(2023) 234 final, 3.5.2023. 
63   These issues (e.g., role, operating mode and functioning of the COPRECO) would be analysed in depth and 
discussed with the members of the COPRECO once the new EU Directive is adopted. Information received 
from COPRECO and Ministry of State in the context of the country visit to Luxembourg. See also 2023 Rule 
of  Law  Report,  Country  Chapter  on  the  rule  of  law  situation  in  Luxembourg,  p.  10.  Parties  to  the  UN 

8 

 
 
 
The number of reported corruption cases over the past year shows a slight increase as 
do the number of ongoing investigations. The number of corruption cases registered in the 
State Prosecutor’s Office showed a slight increase in 2023 at 31 cases compared to 28 cases 
in 202265. Data for 2023 also show an increase in the number of ongoing investigations – 23 
compared  to  14  in  202266.  There  were  three  convictions  compared  to  six  in  2022  and  final 
court decisions amounted to four cases each in 2023 and 202267. In 2023, five new cases were 
also opened that relate to the possible involvement of a legal person. Since 2019 there have 
been 14 cases involving at least one legal person, of which 9 cases were still ongoing as of 31 
December  2023.  There  are  currently  four  ongoing  investigations  on  international  bribery 
cases  which  started  between  2020  and  202268.  The  Police  reported  four  open  cases  of 
corruption and bribery, three from 2023 and one open in 2024. The Police are in the process 
of  consolidating  their  separate  databases  into  one  centralised  and  global  case-management 
system,  which  is  planned  to  be  in  place  by  summer  2025.  The  new  system  is  expected  to 
improve the extraction and reporting of statistical information, enable the police to carry out 
their  core  task  of  combatting  crime  more  effectively,  and  facilitate  exchanges  with  both 
external  and  international  databases69.  The  overall  cooperation  between  EPPO,  the  judicial 
police, and the national prosecution offices continues to work well70. There were no reported 
cases  of  corruption  within  the  Police  nor  any  breaches  of  the  transparency  and  integrity 
charter for the General Police Inspectorate71. 

There  are  plans  to  increase  the  resources  and  recruitment  for  the  police  and 
prosecution services dealing with economic and financial crime.  The 2023 Rule of Law 
Report  had  reported  significant  progress  in  the  increase  of  resources  for  the  police  and 
prosecution services72. The Government’s Coalition Agreement 2023-2028 has committed to 

Convention against Corruption are required to ensure the existence of an independent body that oversees and 
coordinates preventive anti-corruption policy. 

64   Information  received  from  StopCorrupt  in  the  context  of  the  country  visit  to  Luxembourg.  See  also  2023 

Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, p. 10. 

65   Written  input  from  Luxembourg  to  the  2024  Rule  of Law  Report.  One  case  was  added  to  the  statistics  of 
2022 (from 27 reported last year to 28 cases) after the last database update. See also p. 8 of the 2023 Rule of 
Law Report, Country Chapter on the rule of law situation in Luxembourg for the trend since 2019. Figures 
include money laundering cases.  

66   In the 2023 Rule of Law Report, the figure quoted for 2022 was 18 ongoing cases (p. 8). The actual updated 
figure  is  14  ongoing  cases.  The  difference  is  reportedly  because  manually  inputted  data  include  data  on 
suspected offences which are then tallied at the end of the year with the actual number of cases (‘living file’). 
Information received from the Prosecution Service (Economic and Financial Crime Section) in the context of 
the country visit to Luxembourg.  

67   Input  from  Luxembourg  for  the  2024  Rule  of  Law  Report.  Written  contribution  and  information  received 
from the Prosecution Service (Economic and Financial Crime Section) in the context of the country visit to 
Luxembourg. 

68   Written contribution and information received from the Prosecution Service (Economic and Financial Crime 

Section) in the context of the country visit to Luxembourg.  

69   Information  received  from  the  Police  in  the  context  of  the  country  visit  to  Luxembourg.  The  new  case 
management system, called ‘POLIS’, is designed to enable more interconnected, mobile and efficient work.  
70   Input  from  EPPO  for  the  2024  Rule  of  Law  Report  and  information  from  the  Police  and  the  Prosecution 
Service (Economic and Financial Crime Section) in the context of the country visit to Luxembourg. In 2023, 
EPPO investigated one corruption offence amounting to 3.6% of active EPPO cases in Luxembourg. EPPO 
(2024), Annual Report 2023, p. 43. According to information from the Police in the context of the country 
visit, they were involved in 13 cases with EPPO between 2021 and 2024.  

71   Information  received  from  the  Police  and  the  Ministry  of  Home  Affairs  during  the  country  visit  to 

Luxembourg.  

72   2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, pp. 8-9. 

9 

 
 
strengthen the Judicial Police, particularly in the fight against economic and financial crime. 
Significant recruitment efforts should continue to address the shortage of staff and to enable 
the police to fulfil its legal tasks73. Although it is too early to know how future resources will 
be  allocated,  the  expectation  is  for  one-third  to  go  to  the  Judicial  Police,  of  which  five  to 
eight officers would be allocated to the economic and financial crime department per year  74. 
Staff in the anti-money laundering/terrorist financing section of the Police has gone up by 10 
(from 19 in 2022 to 29 in 2023)75. The Police have indicated the need to recruit specialists to 
reinforce the civilian staff (‘civilian police’) to assist with their financial and economic crime 
investigations76. The number of magistrates at the Economic and Financial Crime Section of 
the  Prosecution  Service  has,  however,  remained  stable  at  16  compared  to  2023  despite  the 
expected 15 percent increase in the number of magistrates reported last year77. One assistant 
prosecutor will join the department in April 2024 and the hiring process (begun in late 2023) 
for a second one is  still ongoing.  Administrative staff increased by two  (one in  the general 
secretariat  and  one  for  the  economic  and  financial  crime  section)  which  is  a  slight 
improvement  but  not  a  significant  change78.  With  the  objective  of  addressing  the  lack  of 
magistrates, a draft bill79 was presented in August 2023 seeking to substantially increase their 
number. yet 80. The Council of State issued its opinion on the draft bill on 12 March 2024. At 
the end of March 2024, the Government made some preliminary amendments to the draft bill 
that are currently under consideration in the Parliament and may be completed by September 
202481. 

73   Government  of  Luxembourg,  Coalition Agreement  2023-2028,  p.  112.  Information  also  received  from  the 

Ministry of State and the Ministry of Home Affairs in the context of the country visit to Luxembourg. 

74   In  May,  a  net  increase  of  90  police  officers  was  expected  to  support  national  and  local  police  units  and 
services. An exceptional request for 50 positions for the police in the context of the coalition agreement has 
been made and is still pending. Information and written contribution from the  Police in the  context of the 
country visit to Luxembourg.  

75   Input from Luxembourg for the 2024 Rule of Law Report. Over the past three years, the Grand-Ducal Police 
has been offering students who undertake a contractual traineeship as part of their course the opportunity to 
discover the profession of investigator. As part of this traineeship, they may, where appropriate, participate in 
investigations in relation to corruption cases. 

76   Information  received  from  the  Police  in  the  context  of  the  country  visit  to  Luxembourg.  The  Police  have 
already taken in two new recruits from the traineeship programme (see footnote  76) into their financial and 
economic crime department.  

77   Input  from  Luxembourg  for  the  2024  Rule  of  Law  Report  and  information  received  from  the  Prosecution 
Office (Economic and Financial Crime Section) in the context of the country visit to Luxembourg. See also 
2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, p. 9 and footnotes 
70 and 71. 

78   Information received from the State Prosecution Service (Economic and Financial Crime Section). 
79   Draft  Law  No.  8299  presented  on  23  August  2023  was  tabled  under  the  former  Government  before  the 
October 2023 general elections. The draft bill proposes to create 194 new posts (compared to the current 276 
posts) over a six-year period. Written contribution received from the State Prosecution Service in the context 
of the country visit to Luxembourg.  

80   From the prosecution’s perspective, an increase would help to offset the imbalance in resources between the 
prosecution and the defence teams especially when prosecuting serious financial crimes. The capacity of a 
defence team to make many requests to the courts could lead to significant  delays in the judicial procedure 
and  creates  an  asymmetry  between  the  capacities  of  the  prosecution  and  the  defence. At  the  same  time, 
judicial authorities are concerned that it would not be possible to find the requested number of candidates to 
fill so many new posts in such a short time and that the proposed number of posts is disproportionately much 
higher  than  the  posts  proposed  for  judges.  Written  contribution  and  information  received  from  the  State 
Prosecution Service in the context of the country visit to Luxembourg.  

81   The draft amendments propose splitting the bill into three parts. It would effectively maintain the number of 
194 newly created posts (identical with the number proposed in draft law Project 8299) but would be limited 

10 

 
 
 
Significant progress  was  made  on increasing  the  transparency  of  interactions  between 
parliamentarians  and  lobbyists  as  the  Code  of  Conduct  for  Parliamentarians  was 
revised.  The  2023  Rule  of  Law  Report  recommended  to  Luxembourg  to  ‘[e]valuate  the 
implementation of the new legislation on lobbying the Parliament and the functioning of the 
transparency  register  and  ensure  that  it  meets  the  transparency  requirements  set  out  in  the 
Parliament’s  rules  of  procedures’82.  The  Code  of  Conduct  for  Parliamentarians,  an  integral 
part of the Rules of Procedure of the Chamber of Deputies, was revised on 21 July 2023. The 
amendments  clarify  and  strengthen  the  ethical  rules  for  parliamentarians  and  increase 
transparency,  in  particular  in  relation  to  the  disclosure  of  assets  and  public  representative 
missions83. The disciplinary provisions (for breaches of the Code) in the Chamber’s Rules of 
Procedure  (Chapter  9)  and  the  Code  of  Conduct  (Article  8)  were  also  modified.  A  specific 
obligation for parliamentarians to denounce any cases of attempted corruption was added to 
the  Code  of  Conduct.  On  11  October  2023,  the  Bureau  of  the  Chamber  adopted  a  new 
Practical Guide to Ethics and Transparency that provides guidance and practical examples on 
the  application  of  the  Code  of  Conduct  in  relation  to  asset  declarations,  relations  with 
lobbyists, gifts, and invitations84. The Parliament will hold ethical training for Members and 
their  staff  in  spring  202485.  Members  of  Parliament  are  now  required  to  announce  their 
contacts  with  lobbyists  during  committee  and  plenary  hearings  while  a  rapporteur  for  a 
particular piece of legislation must record any meetings in  the actual report and minutes of 
the  committee  meetings86.  Parliamentarians  and  third  parties  are  not  required  to  list  their 
meetings  in  the  register  (in  contrast  to  members  of  government  and  their  advisers)87.  The 
information  entered  into  the  Transparency  Register,  set  up  in  202188,  must  include  all  the 

to modifying the recruitment procedures. Written contribution from the State Prosecution Service and from 
the Police in the context of the country visit to Luxembourg. 

82   2023  Rule  of  Law  Report,  Country  Chapter  on  the  rule  of  law  situation  in  Luxembourg,  p.  2. A  similar 
recommendation was made in the 2022 Rule of Law Report, Country Chapter on the rule of law situation in 
Luxembourg,  p.  2,  which  assessed  ‘[s]ome  progress  on  continuing  to  implement  and  evaluate  the  new 
legislation on lobbying the Parliament, including the transparency register.’ 

83   Input  from  Luxembourg  for  the  2024  Rule  of  Law  Report,  pp.  5-6  and  information  received  from  the 
Ministry of State and the Parliamentary Administration in the context of the country visit to Luxembourg. 
All  these  developments  and  changes  resulted  from  an  internal  evaluation  carried out  by the  Bureau of  the 
Chamber and the Conference of Presidents. 

84   Input  from  Luxembourg  for  the  2024  Rule  of  Law  report  and  information  received  from  the  Parliament 
Administration  and  the  Ministry  of  State  in  the  context  of  the  country  visit  to  Luxembourg.  The  Guide, 
which is not a public document, was distributed to the members of the new Parliament set up on 24 October 
following  the  general  elections  of  8  October  2023.  A  first  version  of  the  Guide  already  dated  from  24 
February 2023. For its part, the Group of States against Corruption (GRECO) is satisfied about the revisions 
to  the  Code  of  Conduct  together  with  the  Guide  to  Ethics  and  Transparency  that  formed  part  of  its 
recommendation  on  ‘corruption  prevention  in  respect  of  members  of  parliament’.  See  GRECO  (2023), 
Fourth  Evaluation  Round,  Addendum  to  the  Second  Compliance  Report  for  Luxembourg,  adopted  on  1 
December and published on 6 December 2023, pp. 3-4.  

85   Input  from  Luxembourg  for  the  2024  Rule  of  Law  Report  and  information  from  the  Parliament 

Administration.  

86   Information received from the Ministry of State and the Parliamentary Administration in the context of the 
country  visit  to  Luxembourg.  Furthermore,  in April  2024,  the  parliament  is  starting  a  test  phase  for  live 
online  broadcasts  of  5  out  of  20  committees  that  will  remain  accessible  afterwards  thus  improving 
transparency.  

87   The  OECD considers that, as measured against OECD standards on lobbying, Luxembourg fulfils 25% of 
criteria for regulations and 33% for practice compared to the OECD average of 38% and 35% respectively. 
OECD (2024), OECD Anti-Corruption and Integrity Outlook: Country Fact Sheet 2024, p. 6. 

88   The transparency register was created by law on 9 December 2021 (Amendment of the Rules of Procedure 
of  the  Chamber  of  Deputies,  Document  7499  of  2020-2021,  17  January  2022)  and  an  extract  is  publicly 

11 

 
 
 
information required by the Rules of Procedure, although only an extract of this information 
is directly accessible on the Parliament’s website: the name, the legal form and the name of 
the  third  party  represented89.  The  public  may  nevertheless  consult  the  more  detailed 
information  held  in  the  Register  through  a  request  with  the  Parliamentary  Administration. 
However,  it  does  not  cover  other  important  information  such  as  the  policy  or  piece  of 
legislation targeted90 and nor is there a supervisory function in central government overseeing 
the  transparency  in  lobbying  activities91.  The  transparency  for  asset  declarations  has 
improved92  although  there  is  still  no  formal  verification  system  to  check  their  accuracy, 
which would be considered relevant93. Overall, in light of the regulatory developments, there 
has therefore been significant progress on the implementation of the recommendation made 
in the 2023 Rule of Law Report.  

Draft  laws  to  introduce  codes  of  conduct  for  elected  representatives  and  officials  at 
municipal level are still pending adoption. The opinion of the Council of State on the draft 
law  and  draft  Grand-Ducal  Regulation94  to  introduce  ethical  principles  applicable  to 
municipal  councilors  in  the  exercise  of  their  functions  and  strengthen  transparency  in  the 
exercise  of  local  politics  and  administration  is  still  pending.  The  precise  timeframe  is  not 

available through the Parliament’s website See 2023 Rule of Law Report, Country Chapter on the rule of law 
situation in Luxembourg, p. 11. 

89   According to Article 178bis, para 5, of the Rules of Procedure, the register should include the  name, legal 
form, address of the registered office, the telephone number, email address, the business number in the trade 
and companies register or its equivalent for foreign companies, the purpose of the association, company or 
group,  and  the  name  of  the  third  party  represented  if  applicable.  However,  the  Rules  only  require  the 
Parliament to publish an extract of the Register on its website. 

90   The 2024 OECD Recommendation of the Council on Transparency and Integrity in Lobbying and Influence 
recommends  to  “make  publicly  available  (…)  comprehensive  and  detailed  information  on  lobbying  and 
influence  activities,  in  particular  on  who,  and/or  on  whose  behalf,  is  lobbying  or  influencing  undertaken, 
who  is  the  target  of  such  activities,  the  policy  issue  or  regulatory  act  concerned,  the  objectives,  and  any 
supporting documentation received from lobbying and influence actors; “ensure that the oversight function 
reviews the completeness, adequacy and timeliness of all the information.” 

91   OECD (2024), OECD Anti-Corruption and Integrity Outlook: Country Fact Sheet 2024, p. 6. As mentioned 
in  the  2023  Rule  of  Law  Report,  Country  Chapter  on  the  rule  of  law  situation  in  Luxembourg,  p.  11,  the 
quality and utility of the register (an Excel file) are still considered as minimal because it is not possible for 
the public or journalists to ascertain whether meetings have taken place or what was discussed. Information 
received from StopCorrupt in the context of the country visit to Luxembourg.  

92   Asset  declarations  are  publicly  available  on  the  Parliament’s  website  and  are  thus  subject  to  ‘public 
oversight’ by civil society or the press, who can refer any irregularities to the Speaker of the House or the 
Conference of President. The case is then referred to the Advisory Committee that will examine the alleged 
infringement and, depending on the findings, will make a recommendation on a possible decision. See input 
from Luxembourg for the 2024 Rule of Law Report and Article 8 of the Code of Conduct. 

93   Information received from StopCorrupt in the context of the country visit to Luxembourg. GRECO considers 
that  this  type  of  public  monitoring,  while  essential,  is  not  a  substitute  for  monitoring  by  State  authorities, 
even  though  it  acknowledges  that  the  disciplinary  rules  of  the  Chamber’s  Rule  of  Procedure  were 
extensively  amended.  It  therefore  considers  its  related  recommendation  to  be  partly  implemented. At  the 
same  time,  GRECO  has  decided  to  terminate  the  Fourth  Round  compliance  procedure  and  invites 
Luxembourg  to keep  it  informed  of  any  future  progress  on  the  outstanding  recommendation.  See  GRECO 
(2023), Fourth Evaluation Round, Addendum to the Second Compliance Report for Luxembourg, adopted on 
1 December and published on 6 December 2023, pp. 4-5 and 13-14.  

94   Draft law PL No 8052 and draft Grand-Ducal Regulation (PRGD 61.113). The law will include rules on the 
limits of the amount of the gifts which municipal councillors may accept and an obligation for them to make 
a declaration of their real estate assets (including those of their spouses) and interests within one month of 
their  taking  office.  See  2023  Rule  of  Law  Report,  Country  Chapter  on  the  rule  of  law  situation  in 
Luxembourg, p. 12 and related footnotes. 

12 

 
 
known  but  the  Government  hopes  that  it  would  be  possible  to  adopt  the  draft  law  and 
regulation  in  202495.  This  is  seen  as  a  positive  step  even  though  some  concerns  have  been 
expressed on the personal scope which is limited only to elected officials and not also to civil 
servants96. Civil servants at local level are nevertheless subject to the Municipal Code, which 
sets  out  their  rights  and  duties  in  general  as  well  as  disciplinary  measures97.  The 
implementation of the Municipal Code falls under the responsibility of the Ministry of Home 
Affairs that provides advice on possible conflicts of interest and the application of the Code 
in concrete cases98.  

The  transmission  of  information  to  the  transparency  register  for  meetings  between 
members  of  the  Government  and  their  advisers  with  third  parties  is  being  simplified. 
The  register  of  meetings  between  members  of  Government  and  their  advisers  with 
representatives of interest groups or third parties was set up under the 2022 Codes of Conduct 
for  Government  members  and  their  advisers99.  As  was  the  case  last  year,  the  technical 
updates  to  the  transparency  register  continued  to  pose  some  problems  primarily  because  of 
the way information has been entered into the register100. The Ethics Committee was unable 
to  monitor  the  meetings  that  took  place  under  the  new  Government  (in  office  since  17 
November 2023), as the last update to the Register was made on 2 October 2023101. It was 
reportedly unclear as to  what types of meetings the new government members and advisers 
should include in  the register to  comply with  the requirements under the Code of Conduct, 
and this  resulted in  a delay to  update the register102. The platform is  now undergoing some 
internal technical changes to simplify and facilitate the way that information about meetings 
is transmitted to the register, so as to ensure timelier and more up-to-date information being 

95   Information received in the context of the country visit to Luxembourg from the Ministry of State and the 

Ministry of Home Affairs.  

96   Information received from StopCorrupt in the context of the country visit to Luxembourg. They have been 
calling for a local level code for some time. See 2023 Rule of Law Report, Country Chapter on the rule of 
law situation in Luxembourg, p. 12. 

97   Chapters 5 and 15 of the Municipal Code. The Ministry of Home Affairs is responsible for oversight of the 

municipalities.  

98   In the last five years, the Ministry estimated it received about 170 requests for clarification (to be noted that 
the Ministry does not produce or conduct any official statistics). Information received from the Ministry of 
Home Affairs in the context of the country visit to Luxembourg.  

99   Two  separate  Codes  of  Conduct  for  Members  of  Government  and  their  advisers  form  part  of  the 
Government’s  Rules  of  Procedure  (Annexes  D  and  F).  These  include  rules  on  gifts,  revolving  doors, 
conflicts  of  interest  and  lobbying.  See  Grand  Ducal  Decree  of  27  November  2023,  Official  Journal, 
Memorial A779.  

100  Currently, information about meetings is entered individually on a platform where only a limited number of 
users can export all the meetings into a document to ensure their publication. This has led to delays in the 
updating  of  the  register  and  to  erroneous  information  being  entered  (some  one-third  of  meetings  entered 
were  deemed  ineligible  as  they  did  not  concern  meetings  relating  to  the  Government’s  legislative  or 
regulatory activity as required under the Codes of Conduct). Information received from the Ministry of State 
in the context of the country visit to Luxembourg. See also the 2023 Rule of Law Report, Country Chapter 
on the rule of law situation in Luxembourg, pp. 11-12. 

101  In 2023, 67 meetings between government members and lobbyists/third parties took place, compared to 156 
in 2022. The corresponding figures for government advisers are 24 in 2023 and 85 in 2022.  Since the new 
Government  took  office  on  17  November  2023,  the  registers  of  interviews  were  not  updated  before  31 
January  and  1  February  2024.  Data  for  that  period  were  therefore  not  included  in  the  Ethics  Committee’s 
2023  annual  report.  See  the  annual  reports  of  the  Ethics  Committee  for  2023  and  2022  published  on  30 
January  2024  and  26  January  2023  respectively. The  registers  have  now  been  updated  to  reflect  meetings 
held from October 2023 to January 2024.  

102  Information received from the Ministry of State in the context of the country visit to Luxembourg. 

13 

 
 
made available to the public103. These changes should be operational by the end of September 
2024104.  

The  Ethics  Committee  found  no  breaches  of  the  Codes  of  Conduct  for  Members  of 
Government or their Advisers.  In January 2024, the Ethics Committee published its 2023 
annual report on the implementation of the Codes of Conduct for government members and 
their  advisers105.  In  2023,  for  members  of  government,  it  checked  18  declarations  of  assets 
and interests and issued 18 opinions (same as in 2022) and made no requests for clarification 
(compared to 4 in 2022). It did not identify any conflicts of interest and took one measure to 
prevent  conflicts  of  interest  or  remind  of  obligations  under  the  Code  (compared  to  none  in 
2022). For government advisers, it reviewed and checked 26 lists of personal declarations (10 
in 2022), drafted 26 opinions106 (10 in 2022) and made eight requests for clarification (2 in 
2022). As in 2022, it did not identify any conflicts of interest or take any measures to prevent 
conflicts of interest or recall obligations in 2023. The register of gifts was last updated on 27 
June 2023 and the Ethics Committee was unable to monitor the gifts received after that date 
as since the new Government took office on 17 November 2023, no updates had been made 
to  the  register  of  gifts107.  In  2023,  73  gifts  were  received  by  members  of  government 
(compared to 200 in 2022) and no gifts were accepted by government advisers for both 2023 
and 2022108. Since 1 October 2023, the Ethics Committee’s members increased from three to 
four109.  In  May  2024,  the  Ethics  Committee  held  a  meeting  with  the  new  government  to 
follow up on its  April 2023 and 2024 recommendations to specify its  investigation powers, 
and amend its  rules of procedure and  to  change the Code of Ethics  for the members of the 
Government and their advisers, mainly in relation to the level of their debts 110.  

103  The  plan  is  to  change  only  the  transmission  of  information  and  not  the  content  of  that  information.  More 
agents will be allowed to access the platform. Each individual will be able to register their meetings and will 
receive a notification when the information entered is considered complete and can be published, or when 
certain data requires further information. Each user will therefore be informed of the status of the meetings 
he or she has entered on the platform. This should simplify the procedure and make it less time-consuming 
while  ensuring  a  timelier  transmission  of  information  about  meetings.  Information  received  from  the 
Ministry of State in the context of the country visit to Luxembourg.  

104  Information  received  from  the  Ministry  of  State  in  the  context  of  the  country  visit  to  Luxembourg.  The 
timeframe  to  adapt  the  internal  IT  system  of  the  platform  is  as  follows:  design  (April  to  June  2024); 
implementation (July to September 2024). 

105  Ethics Committee (2024), Report on the activities of the Ethics Committee 2023, published on 30 January 

2024. 

106  Statements and opinions by the Ethics Committee are confidential.  
107  Ethics  Committee  (2024),  Report  on  the  activities  of  the  Ethics  Committee  2023,  p.  7  and  written 

contribution from the Ethics Committee in the context of the country visit to Luxembourg.  

108  Ethics Committee (2024), Report on the activities of the Ethics Committee 2023, p.8.  
109  Article  26  of  the  Code  of  Ethics  for  Members  of  the  Government  states  that  the  Ethics  Committee  shall 
consist of at least three members, chosen from among members of the Government, deputies, judges, state 
advisers or civil servants who have ceased their term of office or functions respectively. The members of the 
Ethics Committee are appointed for a non-renewable five-year term. The Committee held four face-to-face 
meetings in 2023 and six in 2022 apart from regular consultations on topical issues falling within its remit.  
110  Written  contribution  from  the  Ethics  Committee  in  the  context  of  the  country  visit  to  Luxembourg. 
According to the Committee, the 2022 regulations setting up the Ethics Committee contain very few rules on 
its powers and resources available to carry out the tasks entrusted to it. That is why the Committee adopted 
its own rules of procedure to ensure the transparency of its operation. See the recommendations issued by the 
Ethics Committee on 3 April 2023 and 10 April 2024. See also 2023 Rule of Law Report, Country Chapter 
on the rule of law situation in Luxembourg, p. 12. 

14 

 
 
The Court of Auditors found no irregularities in relation to political parties’ compliance 
with  public  funding  rules.  In  its  2022  annual  report  on  political  party  financing111,  apart 
from some minor technical accounting errors, the Court did not find any irregularities in the 
parties’ compliance with the public funding rules112. The law on political party financing also 
obliges political parties to keep accounts of any donations received whether in cash or of an 
equivalent value ‘in kind’. Candidates themselves must not receive and keep donations on a 
personal basis and no anonymous donations are allowed. Only natural persons are allowed to 
make  a  donation  to  a  political  party  and  all  donors  must  be  registered  by  the  respective 
party113.  Any  donation  exceeding  the  value  of  EUR  250  in  cash  or  in  kind114  must  be 
officially reported to the Prime Minister, to the President of the Parliament and to the Court 
of Auditors115.  

An  Office  for  whistleblowers  was  set  up.  An  Office  for  whistleblowers  (l’Office  des 
signalements  (OSIG))  under  the  authority  of  the  Ministry  of  Justice  has  been  in  operation 
since  1  September  2023.  One  of  the  OSIG’s  main  tasks  is  to  inform  and  assist  reporting 
persons, raise awareness, and help with interpreting the law. The OSIG expects to publish its 
first activity report in mid-2024. It is  also prepararing an awareness raising campaign to be 
launched in 2024 and followed up in 2025. A dedicated website that will provide information 
and  guidance  on  whistleblowing  legislation  will  be  set  up  in  the  coming  months116.  The 
police did not receive any whistleblower reports during this reporting period117. 

No corruption cases were reported in public procurement, although the sector remains, 
with  financial  services  and  real  estate,  at  high  risk  of  corruption.  The  Flash 

111  Court  of Auditors  (2024),  ‘Rapport  sur  l’observation  des  dispositions  de  la  loi  modifiée  du  21  décembre 
2007  portant  réglementation  du  financement  des  partis  politiques  pour  l’exercice  2022’.  Finalised  in 
December 2023 and presented to the Parliament in January 2024.  

112  Ibid and written contribution from the Court of Auditors in the context of the country visit to Luxembourg. 
See also Chamber of Deputies, ‘Political party financing under scrutiny in 2022’, press release of 22 January 
2024. 

113  As  measured  against  OECD  standards  on  political  finance,  Luxembourg  fulfils  70%  of  criteria  for 
regulations  and  71%  for  practice,  compared  to  the  OECD  average of  73%  and  58%  respectively.  Political 
parties  are  prevented  from  receiving  anonymous  donations  or  any  financial  support  from  state-owned 
enterprises, foreign states and foreign enterprises. See OECD (2024), Anti-Corruption and Integrity Outlook: 
Country Fact Sheet 2024, p. 8.  

114  Following  a  ruling  by  the  Administrative  Court  on  3  February  2022  (‘Appeal  filed  by  the  non-profit 
association  against  a  decision  of  the  Prime  Minister,  Minister  of  State  regarding  the  financing  of  political 
parties’), Parliament may return to the question of how to assess contributions in kind, including whether the 
legal framework needs adapting. Information received by the Parliament’s administration and the Ministry of 
State  in  the  context  of  the  country  visit  to  Luxembourg.  See  also  Chamber  of  Deputies,  ‘Political  party 
financing under scrutiny in 2022’, press release of 22 January 2024. 

115  Article 9 & Article 14 of the Act of 21 December 2007 regulating the financing of political parties. Written 

contribution from the Court of Auditors in the context of the country visit to Luxembourg.  

116  Input  from  Luxembourg  for  the  2024  Rule  of  Law  report  and  information  received  from  the  Ministry  of 
State in the context of the country visit to Luxembourg. The activity report will be included as an additional 
section in the annual report of the Ministry of Justice. The availability of data will depend on the input of the 
23 competent authorities receiving whistleblowing reports. The Prosecution Service has held meetings with 
the  Office  to  help  define  their  communication  channels.  The  OECD  commended  Luxembourg  on  its 
whistleblower  protection  law  although  it  asked  for  clarifications  and  revisions  of  certain  elements.  OECD 
(2024),  Implementing  the  OECD Anti-Bribery  Convention  in  Luxembourg:  Phase  4  Report,  pp. 19-20  and 
95. 

117  Information  received  from  the  Police  and  the  Ministry  of  Home  Affairs  during  the  country  visit  to 

Luxembourg.  

15 

 
 
Eurobarometer  on  Businesses’  attitudes  towards  corruption  in  the  EU  shows  that  34%  of 
companies in Luxembourg (EU average 27%) think that corruption has prevented them from 
winning a public tender or a public procurement contract in practice in the last three years118. 
As was the case last year, the Court of Auditors did not detect or receive any reports about 
irregularities or suspicions of corruption in relation to public procurement procedures or the 
use  of  public  funds119.  The  police  did  not  detect  any  discrenible  trends  of  infiltration  by 
organised  crime  within  the  police  force  which  they  attribute  to  preventive  measures  in 
place120.  Nevertheless,  sectors  identified  as  vulnerable  to  corruption  and  fraud  are  public 
procurement,  financial  services  and  real  estate121  as  well  as  designated  non-financial 
professions122.  

III.  MEDIA PLURALISM AND MEDIA FREEDOM 

The  legal  framework  concerning  media  freedom  and  pluralism  comprises  a  set  of 
constitutional  and  legislative  safeguards.  Freedom  of  expression  is  explicitly  recognised  in 
the  Constitution.  The  Law  on  Freedom  of  Expression  in  Media  ensures  protection  for 
journalists123.  The  Law  on  Electronic  Media  guarantees  the  financial  and  administrative 
independence  of  the  audiovisual  media  regulator.  The  Law  on  Open  and  Transparent 
Administration regulates access to information held by public authorities and bodies.  

The  Government  is  planning  reforms  in  the  media  sector  legislation.  The  Government 
envisages the overhaul of the Law on Electronic Media and started preparing, together with 
the  Ministry  of  Justice,  the  Press  Council  and  journalists  an  Action  Plan  to  guarantee  the 
safety  of  journalists124.  The  coalition  agreement  for  the  Government  (2023-2028)  explicitly 
mentions  the  commitment  to  reinforce  the  protection  of  journalists  against  acts  of  physical 
violence and intimidation attempts, aiming to establish a safe and favourable environment for 
freedom of expression and democracy125. An evaluation on the application of the law on the 
press  aid  scheme,  which  may  trigger  an  adaptation  of  this  scheme  to  focus  on  professional 
journalists, is expected by July 2024.  

The  general  legal  framework  concerning  the  regulator  for  audiovisual  media  services 
remains  stable,  while  its  tasks  have  been  expanded.  The  legal  base  of  the  Luxembourg 
Independent Authority for Audiovisual Media (ALIA) is stable, although the transposition of 

118  Flash Eurobarometer 543 on Businesses’ attitudes towards corruption in the EU (2024). This is 7 percentage 

points above the EU average. 

119  Written contribution from the Court of Auditors in the context of the country visit to Luxembourg. See also 

2023 Rule of Law Report, Country Chapter for Luxembourg, p. 13. 

120  Information from the Police in the context of the country visit to Luxembourg.  
121  Information  from  the  Police,  the  Ministry  of  Home Affairs  and  StopCorrupt  in  the  context  of  the  country 

visit to Luxembourg. 

122  As  a  major  financial  centre,  Luxembourg  has  a  high  risk  of  money  laundering,  including  the  proceeds  of 
bribery.  In  addition  to  financial  institutions  and  professions,  designated  non-financial  professions  such  as 
lawyers,  certified  accountants,  auditors,  accountants  and  tax  advisors,  are  exposed  to  increased  risks  of 
money laundering (or may be behind such schemes), especially due to their access to financial services and 
their  major  role  as  intermediaries.  OECD  (2024),  Implementing  the  OECD  Anti-Bribery  Convention  in 
Luxembourg: Phase 4 Report, pp. 9-10. 

123  Luxembourg ranks 11th in the 2024 Reporters without Borders World Press Freedom Index compared to 20th 

in the previous year. 

124  Information received from the Ministry of State in the context of the country visit to Luxembourg. 
125  See Government coalition agreement.  

16 

 
 
the revised Audiovisual Media Services Directive triggered the setting up of new procedures 
for  external  reporting  and  safeguarding  confidentiality.  These  added  to  the  increased 
workload for ALIA, as already signalled in the 2023 Rule of Law Report126. ALIA has been 
signalled to the new Government127 its estimated needs of around seven additional posts, to 
have in total 20 posts. Moreover, the Media Pluralism Monitor 2024 for Luxembourg outlines 
that the budget allocated by the State is not sufficient to perform its functions adequately128. 
Information  on media ownership is  published in the Euromedia Ownership  Monitor129. The 
Media  Pluralism  Monitor  2024  for  Luxembourg  notes  that  the  media  landscape  is  highly 
concentrated offline and online due, in part, to the absence of specific limitations to prevent 
media concentration130. 

The  Government  ensured  funding  support  for  the  Public  Service  Media  100.7  until 
2030. Law 8209 adopted on 15 August 2023131 confirms a total financial allocation of around 
EUR  80  million  to  the  Public  Service  Media  100.7  for  the  years  2024-2030132.  During  the 
first  year,  Public  Service  Media  100.7  established  a  “Statut  Redactionnel”133,  which 
safeguards  its  editorial  independence  as  a  public  service  and  sets  up  its  governance 
structure134. The Audience Council 135 has been established, and 12 members were nominated 
to the Board of Directors in December 2023 following a public call for candidates. 

Some further progress  has been reported to facilitate the access  to official  documents. 
The 2023 Rule of Law Report recommended to Luxembourg to ‘[e]nsure the implementation 
of measures adopted in relation to the time of processing of requests for disclosure of official 
documents,  taking  into  account  European  standards  on  access  to  official  documents’136. 
Administrative  measures  were  taken  in  the  past  (internal  explanatory  notes)  instructing  the 
administration to disclose information in a timely manner137, however journalists have been 
calling  for  changes  to  the  Law  on  Transparent  and  Open  Administration.  Since  the 
publication of the results of the 2022 survey on the application of the Law138, consultations 
took place between the Commission on Access to Documents and the Press Council with the 
aim to reflect in the Law, among other matters, the specific needs of journalists for fast access 
to  information.  The  government  has  pledged  to  present,  in  2024,  a  draft  law  which  would 

126  See 2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, p. 14-15. 
127  Information received from the ALIA in the context of the country visit to Luxembourg. 
128  Media Pluralism Monitor 2024 for Luxembourg. p 15. 
129  See Euromedia ownership monitor.  
130  Media Pluralism Monitor 2024 for Luxembourg. p 8. 
131  Law  of August 15, 2023 authorising the State to grant an annual grant to the public establishment “Public 

service media 100.7” for the financial years 2024 to 2030 inclusive. 

132  The  trust  in  public  service  media  in  Luxembourg  reaches  59%,  against  an  EU  average of  48%  (European 

Parliament Flash Eurobarometer. News and Media Survey 2023).  

133  Editorial Statute of the Public national radio 100,7. 
134  The “Statut Redactionnel” adopted by the Management Board of Public Service Media 100.7 establishes the 
rules and principles regarding the independence and execution of the public service mission. It sets the rights 
and  obligations  of  journalists  and  defines  the  editorial  competences  of  the  editor  in  chief  and  the  director 
general. 

135  Contemplated in article 7 of the law of 12 August 2022 on Média de Service public 100.7  
136  See  2023  Rule  of  Law  Report,  Country  Chapter  on  the  rule  of  law  situation  in  Luxembourg,  p.  2,  which 
assessed  that  ‘[s]ome  progress  on  reducing  the  time  of  processing  of  requests  for  disclosure  of  official 
documents, taking into account European standards on access to official documents.’ 

137  See 2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, p. 16. 
138  Inquiry  into  the  application  of  the  amended  law  of  September  14,  2018  relating  to  transparent  and  open 

administration – Analysis of the results 

17 

 
 
enshrine  in  law  the  right  to  access  public  information  for  professional  journalists139. 
Therefore,  building  also  on  the  progress  assessed  in  the  2023  Rule  of  Law  Report,  some 
further progress has been made.  

The professional environment for journalists continues to be safe, and their protection 
has  been  strengthened.  The  framework  for  the  protection  of  journalists  remains  robust140. 
The  Law  8015  of  7  August  2023141  amended  the  Criminal  Code  and  the  Code  of  Criminal 
Procedure to qualify attacks against journalists as an aggravating circumstance. In particular, 
threats or attacks with dangerous substances or the disclosure of information that could lead 
to  identification,  putting  the  person  or  the  person’s  family  members  at  risk,  are  punished 
more  severely  if  committed  against  professional  journalists.  Since  the  2023  Rule  of  Law 
Report, the Council of Europe Platform to promote the protection of journalism and safety of 
journalists142  and  the  Media  Freedom  Rapid  Response143  have  not  registered  any  alerts  for 
Luxembourg. Criminal defamation prosecutions against the media continue to be scarce. The 
Government  provides  financial  support  to  the  Press  Council  and  the  Luxembourg 
Professional  Association  of  Journalists,  which  covers  partially  the  expenses  related  to  the 
legal protection of their members. 

IV.  OTHER INSTITUTIONAL ISSUES RELATED TO CHECKS AND BALANCES 

Luxembourg is a unicameral144 parliamentary democracy, in which legislative proposals can 
originate from the Government and from members of Parliament. The Council of State gives 
an advisory opinion on draft legislation, whether proposed by the Government or by members 
of  Parliament.  The  Constitutional  Court  scrutinises  the  constitutionality  of  legislation. 
Independent  authorities,  such  as  the  Consultative  Commission  for  Human  Rights  (CCDH), 
the  Ombudsperson,  the  Ombudsperson  for  children  and  youngsters,  and  Centre  for  Equal 
Treatment145 play an important role in the system of checks and balances. 

Some  progress  has  been  achieved  in  making  the  legislative  process  more  inclusive,  in 
particular  as  regards  the  Government,  while  shortcomings  remain  at  level  of 
Parliament. The 2023 Rule of Law Report recommended to Luxembourg to ‘[i]mprove the 
legislative  decision-making  process  by  providing  wider  possibilities  for  stakeholders  to 
participate  in  public  consultations’146.  As  mentioned  in  previous  Rule  of  Law  Reports147, 

139  See  Luc  Frieden 

annonce 

un 

projet 

de 

loi 

pour 

les 

journalistes 

avant 

l'été. 

- 

https://infos.rtl.lu/actu/luxembourg/a/2157109.html 

140  The framework for the protection of journalists is based on a set of constitutional and legislative safeguards. 
In particular, the law on freedom of expression in the media provides protection for the journalists working 
in  Luxembourg.  Journalists  are  legally  protected  in  cases  of  editorial  change,  and  journalistic  sources  are 
well  protected  too.  –  See  2020  Rule  of  Law  Report,  Country  Chapter  on  the  rule  of  law  situation  in 
Luxembourg, p. 8. 

141  Law of 7 August 2023 amending the Criminal Code and the Criminal Procedure Code. 
142  Council of Europe Platform to promote the protection of journalism and safety of journalists. 
143  European Centre for Press and Media Freedom, Media Freedom Rapid Response – Luxembourg. 
144  The parliament is composed of the Chamber of Deputies.  
145  The equality body of Luxembourg. 
146  See  2023  Rule  of  Law  Report,  Country  Chapter  on  the  rule  of  law  situation  in  Luxembourg,  p.  2,  which 
assessed that ‘[n]o further progress on improving the legislative decision-making process by providing wider 
possibilities for stakeholders to participate in public consultations.’ 

147  See 2021, 2022 and 2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, 

pp. 15 to 17. 

18 

 
 
concerns have been raised as regards the regularity and extent of stakeholder consultations in 
the decision-making process. As a general rule, throughout the ordinary legislative procedure, 
a consultative opinion of the Council of State is mandatory for every proposed legislation. In 
addition, there are five professional chambers148, which are consulted in their respective field 
of  expertise.  The  Ministry  of  State  informed  that  at  Government  level  stakeholders  are 
consulted either before drafting the draft law, or before tabling the draft law in Parliament, or 
at  the  moment  of  tabling  the  draft  law  in  Parliament149.  Moreover,  there  is  a  wide  list  of 
stakeholders  that  are  consulted  according  to  the  topic  of  the  draft  that  is  being  prepared150. 
For  some  of  these  stakeholders  the  consultation  is  mandatory,  notably  in  specific  areas  of 
legislation, while for others, this is at the discretion of the governmental authority preparing 
the draft law151. Thus, the stakeholder consultation at the Government level is well regulated 
and inclusive with various possibilities for stakeholders to take part in the process. However, 
at  the  level  of  Parliament,  when  the  draft  is  prepared  by  the  members  of  Parliament,  as 
mentioned in previous Reports152, the consultation includes only the opinions of the Council 
of State, the relevant professional chamber, and the stakeholders that have been specifically 
asked  by  the  Parliament  to  contribute  to  the  process.  The  contribution  of  stakeholders  that 
decided to proactively send a contribution, while being considered as part of the file, is not 
published  on  the  website  of  the  Parliament  and  it  is  not  clear  whether  it  is  taken  into 
account153. So there has been some progress  on the implementation  of the recommendation 
made in the 2023 Rule of Law Report.  

A reform  of the independent fundamental rights institutions is being discussed to give 
them more independence. The Consultative Commission for Human Rights (CCDH) is the 
National  Human  Rights  Institution,  which  has  A-status  accreditation154.  Since  June  2023, 
there  are  discussions  about  a  reform  that  would  unify  all  legislative  acts  regarding  the 
independent  fundamental  rights  institutions.  These  institutions  included  the  Ombudsperson, 
OKaJu  (the  Ombudsperson  for  children  and  youngsters)  and  the  Centre  for  the  Equality  of 
Treatment.  They  are  administratively  under  the  responsibility  of  the  Parliament  and  have 
significant financial and operational independence155. The CCDH, which is administratively 
under  the  responsibility  of  the  Ministry  of  State  and  its  financial  and  operational 
independence  is  linked  to  the  Government,  has  requested  to  be  included  in  this  discussion. 
The aim is to increase its financial and operational independence by transferring it under the 
responsibility of the Parliament156.  

148  Chamber  of  Employees;  Chamber  of  Civil  Servants  and  Public  Employees;  Chamber  of  Agriculture; 

Chamber of Commerce; Chamber of Trades. 

149  Information received from the Ministry of State during the country visit to Luxembourg.  
150  Input from Luxembourg for the 2024 Rule of Law Report, Annex III. 
151  Idem. 
152  See 2021, 2022 and 2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, 

pp. 15 to 17. 

153  Information  received  from  the  Ministry  of  State  and  Chambre  des  Députés  during  the  country  visit  to 
Luxembourg. In Luxembourg, only 4% of the surveyed investors perceive the frequent changes in legislation 
or  concerns  about  quality  of  law-making  process  as  a  reason  for  the  lack  of  confidence  in  investment 
protection. Figure 56, 2024 EU Justice Scoreboard. 

154  Accreditation by Global Alliance of National Human Rights Institutions (GANHRI). 
155  Information received from the Ministry of State, Ombudsperson, OKaJu and CCDH during the country visit 

to Luxembourg. 

156  Written contribution from CCDH for the preparation of the 2024 Rule of Law Report, p. 22-24. 

19 

 
 
On 1 January 2024, Luxembourg had two judgments of the European Court of Human 
Rights pending implementation, an increase of one compared to the previous year157. As 
of  1  January  2024,  Luxembourg’s  rate  of  leading  judgments  from  the  past  10  years  that 
remain  pending  was  at  50%  (compared  to  25%  in  2023)  and  the  average  time  that  the 
judgments  had  been  pending  implementation  was  1  year  and  5  months  (compared  to  12 
months in 2023)158. The increase in the rate of leading judgments that remain pending should 
be  assessed  against  the  very  few  violation-finding  judgments  rendered  in  respect  of 
Luxembourg in absolute numbers and is mainly due to the new judgment rendered in 2023. 
As regards the respect  of payment deadlines, on  31 December 2023 there were no cases in 
total  awaiting  confirmation  of  payments  (compared  to  2  in  2022)159.  On  1  July  2024,  the 
number of leading judgments pending implementation had increased to three160. 

A new law on non-profit associations and foundations was adopted with a focus on their 
governance.  The  civic  space  remains  open161.  On  7  August  2023,  the  Act  on  non-profit 
associations  and  foundations162  was  adopted.  This  is  the  first  law  on  Non-Governmental 
Organisations since 1928. It primarily focuses on the governance structure by removing the 
requirement  for  every  non-profit  organisation  to  annually  submit  a  list  of  its  members; 
strengthening  financial  reporting  obligations;  and  delineating  specific  criteria  for  various 
types of organisations, categorising them as small, medium, or large163. 

157  The adoption of necessary execution measures for a  judgment by the European Court of Human Rights is 
supervised by the Committee of Ministers of the Council of Europe. It is the Committee’s practice to group 
cases against a State requiring similar execution measures, particularly general measures, and examine them 
jointly. The first case in the group is designated as the leading case as regards the supervision of the general 
measures and repetitive cases within the group can be closed when it is assessed that all possible individual 
measures needed to provide redress to the applicant have been taken. 

158  All figures are calculated by the European Implementation Network and are based on the number of cases 
that  are  considered  pending  at  the  annual  cut-off  date  of  1  January  2024.  See  the  Contribution  from  the 
European Implementation Network for the 2024 Rule of Law Report, p. 6. 

159  Council  of  Europe  (2024),  Supervision  of  the  execution  of  judgments  decisions  of  the  European  Court  of 

Human Rights – 17th Annual Report of the Committee of Ministers – 2023, p. 137.  

160  Data according to the online database of the Council of Europe (HUDOC). 
161  See 2021, 2022 and 2023 Rule of Law Report, Country Chapter on the rule of law situation in Luxembourg, 
p. 13, p. 16 and p. 19. See also rating given by CIVICUS. Ratings are on a five-category scale defined as: 
open, narrowed, obstructed, repressed and closed. 

162  Luxembourg, Act of 7 August 2023 regarding non-profit associations and foundations  Loi du 7 août 2023 

sur les associations sans but lucratif et les fondations, 19 September 2023. 

163  Small  associations  are  required  to  maintain  simplified  accounts  that  record  all  income  and  expenses 
(Art.18(4)).  Large  associations  are  identified  based  on  meeting  two  out  of  three  criteria:  1)  having  a 
minimum of 15 members, 2) achieving total revenues exceeding 1,000,000 euros, and/or 3) possessing total 
assets  of  over  3,000,000  euros  (as  stipulated  in  Art.18(5)).  Furthermore,  the  financial  records  of  large 
associations must undergo scrutiny by a statutory auditor (Art.18(6)). Associations are granted a 24-month 
period  to  conform  to  these  new  regulations  (Art.  77(1))  -  Franet  (2024),  Country  research  -  Legal 
environment and space of civil society organisations in supporting fundamental rights 2024 - Luxembourg, 
pp. 25-26.  

20 

 
 
Annex I: List of sources in alphabetical order* 

* The list of contributions received in the context of the consultation for the 2024 Rule of Law report 
can 
https://commission.europa.eu/publications/2024-rule-law-report-targeted-
stakeholder-consultation_en. 

found 

be 

at 

Administrative  Court  of  the  Grand  Duchy  of  Luxembourg,  2nd  Chamber,  Judgment  of  3  February 
2022, https://ja.public.lu/40001-45000/44438.pdf.  

CEPEJ (2023), Study on the functioning of the judicial systems in the EU Member States. 

Chamber  of  Deputies  of  the  Grand  Duchy  of  Luxembourg  (2024),  Press  release,  Political  party 
financing  under  scrutiny  in  2022,  Le  financement  des  partis  politiques  en  2022  passé  au  crible  | 
Chambre des députés du grand-duché de Luxembourg (chd.lu). 

Chamber of Deputies of the Grand Duchy of Luxembourg (2023), Rules of Procedure,  CHAMBRE 
DES DEPUTES (chd.lu). 

Civicus, Monitor tracking civic space – Luxembourg https://monitor.civicus.org/country/luxembourg/.  

Consultative Council of European Judges (CCJE) (2007), Opinion No. 10 (2007) on Evolution of the 
Councils for the Judiciary and their role in independent and impartial judicial systems. 

Consultative Council of European Judges (CCJE) (2021), Opinion No. 24 (2021) on Evolution of the 
Councils for the Judiciary and their role in independent and impartial judicial systems. 

Council  of  Europe:  Committee  of  Ministers  (2010),  Recommendation  CM/Rec(2010)12  of  the 
Committee of Ministers to member states on judges: independence, efficiency and responsibilities. 

Council of Europe (2022), Comparative Overview on Judicial Councils in Europe of 14 March 2022, 
(DG I – DCJ (2022)1). 

Council  of  Europe  Platform  to  promote  the  protection  of  journalism  and  safety  of  journalists. 
https://fom.coe.int/en/pays/detail/11709546.  

Council of State (2023), Opinion of the Council of State No. 60.901 of 1 June 2023. 

Council of the European Union (2003), Council Directive 2002/8/EC of 27 January 2003 to improve 
access to justice in cross-border disputes by establishing minimum common rules relating to legal aid 
for such disputes. 

Court of Audit of the Grand Duchy of Luxembourg (2024), Report on compliance with the provisions 
of the amended law of December 21, 2007 regulating the financing of  political parties for the 2022 
financial year, Rapport d'activité 2022 (public.lu). 

Directorate-General  for  Communication  (2024),  Flash  Eurobarometer  XXX:  Businesses’  attitudes 
towards corruption in the EU.  

Directorate-General  for  Communication  (2024),  Special  Eurobarometer  XXX:  Citizens’  attitudes 
towards corruption in the EU. 

Draft Grand-Ducal Regulation laying down the composition, organisation, operation and attendance 
of the Municipal Councillor’s Ethics Committee and the content of the declaration of interests and the 
declaration of property of municipal councillors, https://legilux.public.lu/eli/etat/projet/pr/20220102.  

Official Journal L 026, 31/01/2003 P. 0041 - 0047 

Statute 

Editorial 
https://img.100komma7.lu/uploads/media/default/0002/50/20221122-statut-redactionnel-100-
7_4de2c3.pdf.  

national 

Public 

100,7 

radio 

the 

of 

(2022), 

Ethics Committee (2023), Report on the activities of the Ethics Committee 2022, Rapport d'activités 
du comité d'éthique (gouvernement.lu).  

21 

 
Ethics Committee (2024), Report on the activities of the Ethics Committee 2023, Rapport d'activités 
du comité d'éthique 2023 (gouvernement.lu). 

Ethics  Committee  (2023),  Recommendation  of  3  April  2023,  Recommandations  du  3  avril  2023 
(gouvernement.lu). 

Ethics  Committee  (2024),  Recommendation  of  10  April  2024,  https://gouvernement.lu/dam-
assets/systeme-politique/gouvernement/comite-ethique/recommandations/20240409-
recommandations-comit-dthique.pdf.  

Euromedia 
ownership.eu/findings/countries/luxembourg/.  

Ownership 

Monitor 

(2024), 

https://media-

European Commission (2020), 2020 Rule of Law Report, Country Chapter on the rule of law situation 
in Luxembourg.  

European Commission (2021), 2021 Rule of Law Report, Country Chapter on the rule of law situation 
in Luxembourg.  

European Commission (2022), 2022 EU Justice Scoreboard.  

European Commission (2022), 2022 Rule of Law Report, Country Chapter on the rule of law situation 
in Luxembourg. 

European Commission (2023), 2023 Rule of Law Report, Country Chapter on the rule of law situation 
in Luxembourg. 

European Commission (2024), 2024 EU Justice Scoreboard. 

European Implementation Network (2024), Contribution from the European Implementation Network 
for the 2024 Rule of Law Report.  

European  Parliament:  Flash  Eurobarometer:  News  &  Media  Survey  2023.  European  Public 
Prosecutor’s Office (2024), Annual Report 2023. 

Franet (2024), University of Luxembourg (2023), Country research - Legal environment and space of 
civil  society  organisations  in  supporting  fundamental  rights  –  Luxembourg,  EU  Agency  for 
Fundamental Rights https://fra.europa.eu/en/publication/2024/fundamental-rights-report-2024. 

coalition 

Government 
(2023), 
https://gouvernement.lu/fr/publications/accord-coalition/accord-de-coalition-2023-2028/accord-de-
coalition-2023-2028.html.  

agreement 

coalition 

Accord 

de 

2023-2028, 

GRECO (2022), Fifth Evaluation Round - Second Compliance Report on Luxembourg on preventing 
corruption  and  promoting  integrity  in  central  governments  (top  executive  functions)  and  law 
enforcement agencies.  

GRECO  (2023),  Fourth  Evaluation  Round,  Corruption  prevention  in  respect  of  members  of 
parliament, judges and prosecutors, Addendum to the Second Compliance Report on Luxembourg. 

Inquiry  into  the  application  of  the  amended  law  of  September  14,  2018  relating  to  transparent  and 
open  administration  –  Analysis  of  the  results  (2023),  https://data.public.lu/fr/datasets/r/acd28b1d-
3454-4c2f-9506-a7ab4835f637.  

Luxembourg Government (2023), Coalition Agreement 2023-2028 

Luxembourg Government (2024), Press release - The government is continuing its efforts to make the 
administration  more  transparent  and  more  open:  access  to  public  information  will  be  strengthened. 
https://gouvernement.lu/fr/actualites/toutes_actualites/communiques/2023/07-juillet/25-bettel-acces-
informations-publiques.html.  

Luxembourg Government (2024), Input from Luxembourg for the 2024 Rule of Law Report. 

22 

 
OECD  (2024),  Implementing  the  OECD  Anti-Bribery  Convention  in  Luxembourg:  Phase  4  Report, 
OECD Publishing, Paris, https://doi.org/10.1787/c328b3e7-en. 

OECD  (2024),  Luxembourg  should  build  upon  recent  achievements  in  the  fight  against  foreign 
bribery  by  substantially  strengthening  enforcement  efforts  and  resources,  Press  releases  15  March 
https://www.oecd.org/corruption/luxembourg-should-build-upon-recent-achievements-in-the-
2024, 
fight-against-foreign-bribery-by-substantially-strengthening-enforcement-efforts-and-resources.htm.  

OECD 
and 
Paris, https://doi.org/10.1787/968587cd-en. 

(2024),  Anti-Corruption 

Integrity  Outlook 

2024,  OECD 

Publishing, 

OECD (2024), Anti-Corruption and Integrity Outlook 2024, Country Notes, OECD Publishing, Paris, 
Luxembourg | Country notes | Anti-Corruption and Integrity Outlook 2024 (oecd.org).  

Paperjam  (2024),  Corruption:  two  third  of  recommendations  have  not  been  implemented’ 
(Corruption: 
œuvre), 
été  mises 
des  mesures 
https://paperjam.lu/article/mesures-luxembourg-contre-corr (accessed 6 May 2024). 

n’ont 

deux 

tiers 

pas 

en 

Projects  No.  7991,  Draft 
https://legilux.public.lu/eli/etat/projet/pl/20220027. 

introducing 

law 

criminal  procedure 

for  minors, 

Project  No.  7992,  Draft  law  on  the  rights  of  minor  victims  and  witnesses  in  the  context  of 
criminal proceedings, https://legilux.public.lu/eli/etat/projet/pl/20220028.  

Project  No.  7994,  Draft  law  providing  assistance,  support  and  protection  to  minors,  young 
adults and families, https://legilux.public.lu/eli/etat/projet/pl/20220026.  

Project No. 8299, Draft law amending the amended Act of 7 March 1980 on the organization of the 
judiciary  with  a  view  to  establishing  a  multiannual  programme  for  recruitment  into  the  judiciary, 
https://wdocs-pub.chd.lu/docs/exped/0144/007/288077.pdf.  

Project No. 8052, Draft law to amend (1) the amended municipal law of 13 December 1988; (2) the 
Penal  Code;  (3)  the  amended  law  of  19  July  2004  on  municipal  planning  and  urban  development, 
266198.pdf (chd.lu). 

Project No. PRGD 61.113, Draft Grand-Ducal Regulation setting out the composition, organisation, 
functioning and attendance fees of the Municipal Councillors’ Ethics Committee and the content of 
the declaration of interests and the declaration of the immovable assets of the municipal councillors, 
Projet de règlement grand-ducal fixant la compo. - Legilux (public.lu). 

Reporters  Without  Borders  (2023),  2023  World  Press  Freedom  Index.Transparency  International 
(2024), 2023 Corruption Perceptions Index. 

UNICEF  Luxembourg  (2024),  Contribution  from  UNICEF  Luxembourg  for  the  2024  Rule  of  Law 
Report. 

Virgule  (2024),  Luxembourg  “very  shy”  in  the  fight  against  foreign  bribery  (Le  Luxembourg  “très 
timide”  dans  la  lutte  contre  la  corruption  transnationale),  https://www.virgule.lu/luxembourg/le-
luxembourg-tres-timide-dans-la-lutte-contre-la-corruption-transnationale/9569906.html. 

23 

 
 
Annex II: Country visit to Luxembourg 

The Commission services held virtual meetings in January 2024 with: 

Internal Security Service 

•  Chambre des Députés (Parliament) 
•  Commission for access to documents 
•  Committee for the Prevention of Corruption (COPRECO) 
•  Constitutional Court 
•  Consultative Commission for Human Rights (CCDH) 
•  Council of State 
•  Groupement des magistrats Luxembourgeois 
• 
•  Les Barreaux de Luxembourg et de Diekirch  
•  Luxembourg Association of Journalists (ALJP) 
•  Luxembourgish Media Regulator (ALIA) 
•  Ministry of Foreign and European Affairs 
•  Ministry of Home Affairs 
•  Ministry of Interior 
•  Ministry of Justice 
•  Ministry of State 
•  National Council for Justice 
•  Ombudsperson 
•  Ombdusperson for children (OKaJu) 
•  Police Grand Ducal 
•  Press Council of Luxembourg 
•  Prosecution service 
•  Public service media 100,7 
•  StopCorrupt 
•  Supreme Court of Justice 

* The Commission also met the following organisations in a number of horizontal meetings:  

•  Amnesty International EU 
•  Centre for Democracy and Technology Europe  
•  Centre for European Volunteering 
•  Civil Liberties Union for Europe 
•  Civil Rights Defenders 
•  Civil Society Europe 
•  Culture Action Europe 
•  Democracy Reporting International 
•  European Centre for Non-Profit Law 
•  European Civic Forum 
•  European Federation of Journalists  
•  European Partnership for Democracy 
•  European Youth Forum 
•  Free Press Unlimited 

24 

 
 
International Federation for Human Rights 
International Planned Parenthood Federation 
International Press Institute  
Irish Council for Civil Liberties 

• 
• 
• 
• 
•  JEF Europe 
•  Open Society Foundations 
•  Philanthropy Europe Association 
•  PICUM 
•  Reporters Without Borders 
•  SOLIDAR 
•  Transparency International EU 

25