COMMISSION STAFF WORKING DOCUMENT 2026 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 2026 Rule of Law Report The rule of law situation in the European Union
Date: 2026-07-17
Institutions: European Commission, Secretariat-General
Subjects: Luxembourg, administrative transparency, corruption, democracy, freedom of the press, human rights, independence of the judiciary, pluralism in the media, rule of law, whistleblowing

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 17.7.2026  SWD(2026) 916 final  COMMISSION STAFF WORKING DOCUMENT 2026 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 2026 Rule of Law Report                         The rule of law situation in the European Union {COM(2026) 900 final} - {SWD(2026) 901 final} - {SWD(2026) 902 final} - {SWD(2026) 903 final} - {SWD(2026) 904 final} - {SWD(2026) 905 final} - {SWD(2026) 906 final} - {SWD(2026) 907 final} - {SWD(2026) 908 final} - {SWD(2026) 909 final} - {SWD(2026) 910 final} - {SWD(2026) 911 final} - {SWD(2026) 912 final} - {SWD(2026) 913 final} - {SWD(2026) 914 final} - {SWD(2026) 915 final} - {SWD(2026) 917 final} - {SWD(2026) 918 final} - {SWD(2026) 919 final} - {SWD(2026) 920 final} - {SWD(2026) 921 final} - {SWD(2026) 922 final} - {SWD(2026) 923 final} - {SWD(2026) 924 final} - {SWD(2026) 925 final} - {SWD(2026) 926 final} - {SWD(2026) 927 final} - {SWD(2026) 928 final} - {SWD(2026) 929 final} - {SWD(2026) 930 final} - {SWD(2026) 931 final}  
 
 
ABSTRACT 

In  Luxembourg,  the  level  of  perceived  judicial  independence  continues  to  be  very  high 
among both the general public and companies. The National Council for Justice continues to 
fulfil  its  functions  in  the  justice  system.  Steps  have  been  taken  on  the  digitalisation  of  the 
judicial system, with projects in civil, criminal and administrative jurisdictions. The reform of 
the  criminal  justice  system  as  regards  minors  remains  pending,  awaiting  the  opinion  of  the 
Council of State. Initiatives are underway to support recruitment needs in the judiciary, and 
there  are  plans  to  establish  a  new  tribunal  to  increase  the  efficiency  in  administrative 
proceedings.  While  the  justice  system  continues  to  perform  efficiently  overall,  disposition 
times have increased across all instances. 

A  national  evaluation  of  corruption  risks  and  the  existing  anti-corruption  framework  was 
launched  to  support  the  development  of  a  national  anti-corruption  strategy.  The  number  of 
convictions in corruption cases slightly increased, while the number of reported cases remain 
relatively  stable  compared  to  last  year.  Human  resources  in  services  working  on  anti-
corruption have significantly increased. The changes related to the Parliament's transparency 
register are now fully  implemented.  New rules  have been  adopted to  strengthen the control 
over the use of financial resources by the political groups and independent Members of the 
Parliament.  Discussions  on  draft 
introducing  codes  of  conduct  for  elected 
representatives  at  municipal  level  are  continuing.  The  Deontology  Committee  continued 
monitoring the respect of the Ethics rules by the Members of the Government. The number of 
reported  alerts  from  whistleblowers  continued  to  increase  in  2025.  The  identification  of 
sectors  at  high  risks  of  corruption  is  part  of  the  on-going  national  evaluation  of  corruption 
risks.  

laws 

The ongoing reform of the media regulatory framework aims to substantially strengthen the 
role,  mandate  and  functioning  of  the  national  media  regulator.  The  media  reform  also 
strengthens the role of the Press Council, while public support for journalism continues to be 
ensured  through  the  existing  public  aid  scheme. Radio  100,7,  Luxembourg’s  public  service 
broadcaster, continues to operate independently.  Work continued on the reform of the legal 
framework for the disclosure of official documents, taking into account European standards 
on access to official documents. The Government has taken steps to strengthen the protection 
of journalists, notably through the National Action Plan on the Safety of Journalists (2025–
2028). 

Stakeholder consultations are generally considered effective in practice. The reform to make 
the Consultative Commission for Human Rights (CCDH) more independent remains pending 
in the Parliament. The civic space is open and supported by available public funding. 

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RECOMMENDATIONS 

Overall,  based  on  the  recommendations  in  the  2025  Rule  of  Law  Report,  and  considering 
other developments that took place in the period of reference, the Commission concludes the 
following:  

•  Some  further  progress  has  been  made  on  the  digitalisation  of  civil,  criminal  and 
administrative  proceedings,  as  a  management  committee  to  coordinate  digitalisation 
initiatives  was  established  and  milestones  for  civil,  criminal,  and  administrative  court 
proceedings  were  set  and  are  being  implemented.  Since  additional  steps  are  needed  to 
advance the digitalisation the justice system, it is recommended to Luxembourg to step up 
efforts  to  further  develop  the  digitalisation  of  civil,  criminal  and  administrative 
proceedings. 

•  Some further progress has been made to complete the reform of the legal framework for 
the  disclosure  of  official  documents,  in  light  of  further  legislative  work  on  the  relevant 
reform.  Therefore,  it  is  recommended  to  Luxembourg  to  step  up  efforts  to  finalise  the 
reform  of  the  legal  framework  on  access  to  official  documents,  taking  into  account 
European standards. 

2 

 
 
 
 
I. 

JUSTICE SYSTEM1  

Independence  

The  level  of  perceived  judicial  independence  in  Luxembourg  is  now  very  high  among 
both the general public and companies. Overall, 78% of the general population and 75% of 
companies perceive the level of independence of courts and judges to be ‘fairly or very good’ 
in  20262.  The  perceived  judicial  independence  among  the  general  public  has  slightly 
increased in comparison with 2025 (77%) and in comparison with 2022 (77%). The perceived 
judicial  independence  among  companies  has  slightly  increased  in  comparison  with  2025 
(74%) and has slightly decreased in comparison with 2022 (76%). 

The National Council for Justice continues to effectively fulfil its functions in the justice 
system.  Since  2023,  the  National  Council  for  Justice  oversees  the  appointment,  evaluation, 
promotion, and disciplinary regime of magistrates3. The Council assesses its work positively, 
as  do  external  stakeholders4.  The  Council  remains  actively  involved  in  discussions  on 
recruitment and eligibility criteria in the justice system, especially by providing opinions on 
draft  laws5.  While  the  Council  publishes  its  opinions  online,  stakeholders  call  for  greater 
transparency in its decision-making process and information flows, including a more detailed 
motivation of its decisions on appointment of judges6. 

Quality 

There was some further progress on the recommendation on  the digitalisation of civil, 
criminal and administrative proceedings7. The Government established in December 2025 
a management committee to coordinate digitalisation initiatives8, aiming for full digitalisation 
of  the  justice  system  through  a  modular,  needs-based  approach  under  the  Paperless  Justice 
strategy9.  The  overall  implementation  timeframe  is  yet  to  be  detailed,  but  comprehensive 
results  are  expected  to  be  seen  within  two  years,  with  specific  milestones  set  out  for  civil, 
criminal, and administrative court proceedings10. For civil proceedings, digitalisation projects 
aim  to  digitalise  document  management  by  late  2026,  implement  digital  civil  dossiers,  and 
secure  data.  In  criminal  proceedings,  digitalised  management  of  documents,  judgments  and 
hearings  is  expected  to  be  completed  by  mid-2027,  and  execution  of  judgments  by  late 

1  An overview of the institutional framework for all four pillars can be found here. 
2   Figures 48 and 50, 2026 EU Justice Scoreboard and  figures 51 and 53, 2024 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%). 
2025 Rule of Law Report, Luxembourg, p. 3. 

3 
4   Country visit Luxembourg, National Council for Justice, Prosecution service. 
5   National Council for Justice (2026a, 2026b and 2026c). 
6   Country  visit  Luxembourg,  President  of  Supreme  Court  of  Justice  and  Constitutional  Court  and 

Luxembourgish Magistrates’ Association. 

7  The  2025  Rule  of  Law  Report  had  recommended  Luxembourg  to  “[s]tep  up  efforts  to  achieve  full 
digitalisation of civil, criminal and administrative proceedings”. Some progress was previously assessed on 
this recommendation in 2025. 

8   The  Committee  comprises  representatives  from  the  Ministry  of  Justice,  the  judiciary,  the  Bar,  the 
prosecution  service,  notaries  and  bailiffs  (follow-up  meeting  Luxembourg,  2026);  Luxembourg 
Government (2026a), written input, p. 3. 

9   Country  visit  Luxembourg, Ministry  of  Justice,  President  of  Supreme  Court  of  Justice  and  Constitutional 

Court. 

10   Luxembourg Government (2026b), additional written input, pp. 1 and 4. 

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202711.  A  centralised  digital  platform  for  case  management  will  be  developed  for  civil  and 
criminal  proceedings, integrating dedicated platforms for lawyers, notaries and bailiffs, and 
being accessible to prosecutors. For administrative proceedings, the platform MyGuichet was 
made  available  to  legal  professionals  for  certain  procedures  in  December  2025,  with 
additional  administrative  procedures  to  follow12.  The  roll-out  of  measures  to  support 
administrative magistrates with automated drafting of judgments is expected by mid-202613. 
The  management  committee  is  preparing  several  legislative  initiatives  to  adapt  the  legal 
framework  of  the  justice  system  to  digitalisation14.  The  Government  is  centralising  IT 
modernisation  programmes,  recruiting  IT  staff,  improving  communication,  implementing 
pilot projects15 and involving end-users in implementation16. The Government reported some 
implementation  delays17  and  identified  a  number  of  shortcomings,  such  as  few  digital 
solutions to initiate and follow proceedings across jurisdictions18, a comparatively small user 
base,  limited  IT  staff,  fragmented  digital  networks,  outdated  tools  and  heterogenous 
workflows  that  contribute  to  challenging  system  interoperability19.  Overall,  some  further 
progress  has  been  made  on  the  recommendation  in  the  2025  Rule  of  Law  Report,  while 
additional steps are needed to achieve full digitalisation of civil, criminal, and administrative 
proceedings. 

The  reform  of  the  criminal  justice  system  as  regards  minors  remains  pending.  As 
reported in 202520, the three draft laws to reform the role and treatment of minors in criminal 
proceedings  remain  under  discussion  in  Parliament,  awaiting  the  opinion  of  the  Council  of 
State21. Stakeholders’ concerns remain over the lack of sufficient procedural safeguards and 
the limited specialisation of justice professionals22. Over 120 lawyers have been added to the 
list of specialists in law on minors23. 

Initiatives  are  underway  to  support  recruitment  needs  in  the  judiciary.  In  April  2025, 
one of the two draft laws intended to reform the recruitment system of magistrates came into 
force. This law establishes access to the magistracy with two years' experience, subject to an 
examination, or five years’ experience, without the need for an examination24. By the end of 
2025, there were 42 recruitments, up from 28 by the end of 2024, with positive projections 

11   Luxembourg  Government  (2026c),  additional  written  input,  pp.  8-9;  Luxembourg  Government  (2026a), 

written input, pp. 2-3. 

12   Follow-up meeting Luxembourg, 2026; Luxembourg Government (2026c), additional written input, p. 10. 
13   Luxembourg Government (2026b), additional written input, pp. 1-2. 
14   Country visit Luxembourg, Ministry of Justice; follow-up meeting Luxembourg, 2026. 
15   Luxembourg Government (2026b), additional written input, pp. 1-2. 
16   Country visit Luxembourg, Bar associations of Luxembourg and Diekirch. 
17   Follow-up meeting Luxembourg, 2026. 
18   Figures 44 and 45, 2026 EU Justice Scoreboard. 
19   Luxembourg Government (2026b), additional written input, p. 3. User base of 1 100 users. 
20   2025 Country Report, pp. 4-5. 
21   Draft laws 7991, 7992 and 7994 aim to, respectively, reform the criminal system for minors, enhance the 
protection of minor victims and witnesses in criminal proceedings and create a new comprehensive system 
of  protection  for  youth  and  children;  Chamber  of  Deputies  (2022a,  2022b  and  2022c);  Luxembourg 
Government (2026a), written input, p. 4; country visit Luxembourg, Council of State. 

22   Ombudsman for Children and Youth (2026b), pp. 2-4. See also 2025 Rule of Law Report, p. 5. 
23   Country  visit  Luxembourg,  Bar  Associations  of  Luxembourg  and  Diekirch.  These  specialists  need  to 

undergo one-day training programme. 

24   Draft  law  8433  was  split  into  two  separate  draft  laws:  8433A,  which  modifies  the  qualifications  and 
professional  experience  requirements  for  attachés  de  justice,  and  8433B,  which  revises  recruitment, 
professional training, and provisional service  for attachés de  justice. Draft law  8433A was enacted as the 
law of 2 April 2025. Draft law 8433B is under discussion in Parliament. Chamber of Deputies (2025a). 

4 

 
 
for 202625. Both prosecutors26 and judges welcome these developments. Despite these recent 
hiring efforts, all branches of the judiciary continue to report difficulties in filling vacancies, 
especially in the Court of Appeal27, which is responsible for civil, commercial, and criminal 
cases.  Judges  highlight  the  need  to  reinforce  training  provision  for  new  recruitments  and 
continue  to  point  to  the  challenge  that  it  is  to  find  candidates  that  are  fluent  in  all  three 
national languages28. The Government intends to increase the compulsory training of judges 
from  12  to  24  months29. The  Council  of  State  emphasises  the  importance  of  increasing  the 
appeal  of  a  career  in  the  magistracy,  and  issued  its  opinion  on  the  remaining  draft  law, 
recommending adding English as a fourth required language30. The Government is planning 
to address the logistical shortcomings due to the rising number of judges, which is creating 
difficulties in accommodating them within the existing buildings31. 

Efficiency 

Plans  to  establish  a  new  tribunal  in  the  administrative  jurisdiction  are  under 
consideration.  The  number  of  cases  in  the  administrative  jurisdiction  has  been  increasing, 
especially  in  migration  and  asylum  matters32.  The  Parliament  is  discussing  a  draft  law  to 
expedite case management and ensure flexible workload distribution by creating a specialised 
tribunal  for  asylum  and  migration33.  This  initiative  aims  to  increase  the  efficiency  of  the 
administrative  jurisdiction  overall,  by  tackling  rising  and  fluctuating  caseloads  that  create 
bottlenecks34. Stakeholders expressed concerns over the proposals, which would initially rely 
heavily on existing judges, and would envisage additional remuneration components for those 
judges serving in the new specialised tribunal35. 

While the justice system continues to perform efficiently overall, disposition times have 
increased  across  all  instances.  Courts  remain  efficient,  although  the  disposition  time  in 
civil, commercial, administrative and other cases has increased in recent years, from 198 days 
in 2023 to 233 days in 2024. More specifically, disposition times kept rising in litigious civil 
and commercial cases at first instance, from 221 days in 2023 to 251 days in 2024. Delays are 
more  pronounced  at  higher  instances  for  these  cases,  with  disposition  times  reaching  527 
days  at  second  instance  in  2024,  and  remaining  relatively  high  at  third  instance,  with  352 

25   Luxembourg  Government  (2026a),  written  input,  p.  5.  Country  visit  Luxembourg,  President  of  Supreme 

Court of Justice and Constitutional Court. 
26   Country visit Luxembourg, Prosecution Service. 
27   50 out of 51 vacant positions in the civil jurisdiction are in the Court of Appeal. Country visit Luxembourg, 
Ministry  of  State,  Luxembourgish  Magistrates’  Association,  National  Council  of  Justice,  President  of 
Supreme Court of Justice and Constitutional Court, Council of State. See also 2025 Rule of Law Report, p. 
5. 

28   Country visit Luxembourg, Luxembourgish Magistrates’ Association. 
29   Country visit Luxembourg, Ministry of Justice. 
30   Country visit Luxembourg, Council of State. See also Council of State (2025a), p. 4. 
31   Country visit  Luxembourg,  Ministry  of  Justice,  Luxembourgish  Magistrates’  Association,  Supreme  Court 

of Justice, Constitutional Court, Administrative Court 

32   Figure  3,  2026  EU  Justice  Scoreboard,  Ministry  of  Justice  (2026);  Country  visit  Luxembourg, 

Administrative Court. Over six in ten cases concern migration and asylum. 

33   Draft law 8694 is expected to be complemented by another one aimed at incentivising the recruitment of 
specialised judges for the new  tribunal, although key details are yet to be  defined - Administrative Court 
(2026a),  p.  10;  Chamber  of  Deputies  (2026c);  country  visit  Luxembourg,  Luxembourgish  Magistrates’ 
Association. 

34   Ministry of Justice (2026), Ombudsman for Children and Youth (2026a), p. 11; country visit Luxembourg, 

Luxembourgish Magistrates’ Association, CCDH, Ombudsman. 

35   National Council for Justice (2026b), p. 2; Administrative Court (2026b), p. 6;  country visit Luxembourg, 

Luxembourgish Magistrates’ Association, Council of State (2026), pp. 4-5. 

5 

 
 
days36.  Disposition  time  has  especially  increased  in  administrative  cases  at  first  instance, 
from  479  days  in  2023  to  720  days  in  202437.  In  parallel,  the  rate  of  resolving  civil, 
commercial,  administrative  and  other  cases  has  been  reduced  from  96%  in  2023  to  90%  in 
2024, largely due to the administrative jurisdiction, which dropped from 98% in 2023 to 60% 
in 202438. Consequently, the backlog has increased slightly, but it remains among the lowest 
in the EU39. 

II. 

ANTI-CORRUPTION FRAMEWORK  

The perception among experts,  citizens and  business  executives  is  that  Luxembourg is 
one  of  the  least  corrupt  countries  in  the  EU  and  the  world.  In  the  2025  Corruption 
Perceptions Index by Transparency International, Luxembourg scores 78/100, ranks 4th in the 
European  Union  and  8th  globally40.  This  perception  has  been  relatively  stable  over  the  past 
five years41. The 2026 Special Eurobarometer on Corruption shows that 48% of respondents 
consider  corruption  widespread  in  their  country  (EU  average  71%)  and  8%  of  respondents 
feel  personally  affected  by  corruption  in  their  daily  lives  (EU  average  30%).  As  regards 
businesses, 38% of companies consider that corruption is widespread (EU average 65%) and 
30%  consider  that  corruption  is  a  problem  when  doing  business  (EU  average  37%). 
Furthermore, 40% of respondents find that there are enough successful prosecutions to deter 
people  from  corrupt  practices  (EU  average  38%),  while  46%  of  companies  believe  that 
people  and  businesses  caught  for  bribing  a  senior  official  are  appropriately  punished  (EU 
average 31%)42. 

A  national  evaluation  of  corruption  risks  and  the  existing  anti-corruption  framework 
was  launched  to  support  the  development  of  a  national  anti-corruption  strategy43. 
Launched  in  January  2026,  this  comprehensive  evaluation  will  cover  both  national  and 
transnational risks, as well as the anti-corruption framework in place in the private and public 
sector. It  also aims at identifying the sectors at high risks of corruption. The  authorities are 
currently  collecting  information  from  relevant  public  and  private  actors  on  existing  anti-
corruption  measures,  as  well  as  gathering  information  on  stakeholders'  needs  and  possible 
recommendations.  The  evaluation  is  intended  to  serve  as  a  basis  for  the  preparation  of  a 
national  anti-corruption  strategy44.  In  addition,  the  Government  has  been  working  on  the 
implementation  of the  recommendations  which Luxembourg has received in  the framework 
of  its  Phase  4  evaluation  by  the  OECD’s  Working  Group  on  Bribery45,  for  which  the 
publication of two-year follow-up report is expected in July 202646. 

36   Figures 4-6, 2026 EU Justice Scoreboard. 
37   Figure 7, 2026 EU Justice Scoreboard.  
38   Figures 9 and 11, 2026 EU Justice Scoreboard. 
39   Figures 12-14, 2026 EU Justice Scoreboard. 
40   The level of perceived corruption is categorised as follows: low (above 79); relatively low (between 79-60), 

relatively high (between 59-50), high (below 50). 

41   In 2021 the score was 81, while, in 2025, 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. 

42   Data from Special Eurobarometer 573 (2026) and Flash Eurobarometer 582 (2026).  
43   Luxembourg Government (2026a), written input, p. 3. Country visit Luxembourg, Ministry of Justice and 

COPRECO. 

44   Country visit, Ministry of Justice – COPRECO: no precise timeline has been communicated regarding the 

evaluation and the publication of the possible anti-corruption strategy.  

45  OECD (2024), pp. 95 and 96. 
46   Luxembourg Government (2026a), written input, p. 3. Country visit Luxembourg, Ministry of Justice and 

COPRECO.  

6 

 
 
The  number  of  convictions  in  corruption  cases  slightly  increased  while  the  number  of 
reported cases remain relatively stable compared to last year.  The number of registered 
corruption cases increased slightly in 2025 while remaining significantly below the number 
of  cases  registered  between  2020-202347.  The  number  of  final  convictions  increased  and 
reached  its  highest  level  since  202048.  The  Law  of  12  December  2025  amending  certain 
provisions  of  the  Criminal  Code  and  the  Code  of  Criminal  Procedure49  introduced  the 
possibility  for  the  State  Prosecutor  to  ask  the  investigative  judge  to  order  several  coercive 
measures,  without  the  requirement  to  open  a  judicial  investigation,  including  in  cases  of 
alleged  corruption.  This  amendment  is  expected  to  speed  up  the  investigations  and  provide 
the  possibility  to  allocate  available  resources  to  the  most  serious  and  complex  cases.  The 
Police  continued  including  ethics  matters  in  the  initial  training  for  police  officers.  As  last 
year, it reported no breach of the transparency and integrity charter50.  

Human resources in services working on anti-corruption have increased significantly51. 
While  the  number  of  magistrates  in  the  Financial  Intelligence  Unit  remains  unchanged,  the 
number of analysts and  IT staff increased by  around 50%52. Two investigative judges were 
recruited  at  the  investigative  office  of  Luxembourg.  Police  services  dealing  with  economic 
and  financial  crimes  were  further  reinforced  in  2025  with  four  additional  officers53.  The 
section  of  the  Judicial  Police  dealing  with  international  mutual  legal  assistance  was  also 
strengthened  with  two  additional  positions,  bringing  the  total  to  17  persons54.  Some 
difficulties in attracting and recruiting good candidates continue to be reported by prosecution 
services55.  An  EPPO  section  has  been  created  within  the  police56,  composed  of  a  head  of 
section and three officers57 working exclusively on EPPO cases58.  

The  changes  related  to  the  Parliament's  transparency  register  are  now  fully 
implemented.  The  amendments  to  the  Rules  of  Procedures  of  the  Parliament59  adopted  in 
June 2025 entered into force on 15 September 2025. Since then, the obligation to register a 
meeting falls on the Member of the Parliament60 while before, the responsibility was borne 
by the interest representatives. This change strengthens the accountability of Members of the 
Parliament61 who have registered 170 meetings in the first six months of implementation of 

47   Luxembourg Government (2026a), written input, p. 9. Number of cases registered yearly: 29 in 2020, 22 in 

2021, 28 in 2022, 31 in 2023, nine cases were registered in in 2024 and 11 in 2025. 

48   Luxembourg  Government  (2026a),  written  input,  p. 9.  Six final  convictions  were  issued  in  2025  (highest 

level since 2020 together with 2022) compared to four in 2024. 

49   The Law entered into force on 19 December 2025. 
50   Country visit Luxembourg, Grand Ducal Police. 
51  Luxembourg Government (2026a), written input, pp. 7-8. 
52   Luxembourg Government (2026a), written input, p. 7. 
53   Luxembourg  Government  (2026a),  written  input,  p.  7.  A  total  of  34  police  officers  are  now  working  in 

police services dealing with economic and financial crimes. 

54   Luxembourg  Government  (2026a),  written  input,  p.  8.  Country  visit  Luxembourg,  Prosecution  Service. 
Because  of the geographical location of Luxembourg, investigation of corruption cases often requires the 
use of international legal assistance tools. 

55   Country visit Luxembourg, Prosecution Service. These difficulties affect all the justice system and not only 

the positions related to the fight against corruption. See pillar I. 

56   European Public Prosecutor’s Office (2026), written input, p. 42. 
57   Two more investigators should join by the end of 2026. 
58   European  Public  Prosecutor’s  Office  (2026),  written  input,  p.  44.  A  good  cooperation  has  also  been 

established between the EPPO and the General Inspection of Finance. 

59   2025 Rule of Law Report, p. 8; Chamber of Deputies (2026b). 
60   Rule of Procedure of the Chamber, Chapter 18 bis, Article 178bis. 
61   Chamber  of  Deputies  (2026a),  additional  written  input,  p.  1.  Country  visit  Luxembourg,  Chamber  of 

Deputies. 

7 

 
 
these new  rules62. The registry is  now similar in  scope to  the one of the  Government.  Two 
implementation challenges have been identified and are being addressed, namely the type of 
meetings  that  require  a  declaration  and  the  level  of  details  requested  on  the  position  of  the 
third-party63. Further technical improvements are also expected, in particular to enhance the 
filtering options of the searches in the register64.  

New  rules  have  been  adopted  to  strengthen  the  control  over  the  use  of  financial 
resources  by  the  political  groups  and  independent  Members  at  the  Parliament.  The 
Court of Auditors issued in January 2026 a special report65 noting the lack of a legislative and 
regulatory  framework  dedicated  to  the  financing  of  political  groups  and  independent 
members.  The  report  recommended,  in  particular,  the  adoption  of  such  rules  and  the 
clarification  of  the  legal  status  of  these  groups.  An  amendment  to  the  Internal  Rules  of 
Procedure of the Parliament, in force since 9 January 2026, addresses this issue by granting 
legal  personality  to  the  political  groups  and  independent  members.  From  the  financial  year 
2026  onwards,  the  Court  of  Auditors  will  verify  annually  the  use  of  funds  allocated  to 
political groups and independent members through the Parliament budget 66. 

Discussions  on  draft  laws  introducing  codes  of  conduct  for  elected  representatives  at 
municipal  level  are  continuing67.  The  Government  introduced  amendments  on  18 
November 202568, following the opinions of the Council of State69, and of the Union of cities 
and municipalities of Luxembourg70. The proposed amendments provide a clearer definition 
of  “presents  and  advantages”  and  limit  the  scope  of  the  declarations  of  interests  and  asset 
declarations71.  The  proposal  for  the  establishment  of  a  transparency  register  at  municipal 
level is no longer under consideration. 

The  Deontology  Committee  continued  to  monitor  compliance  with  ethics  rules  by  the 
Members  of  the  Government.  In  2025,  the  Committee  received  and  controlled  two 
declarations of assets and interests from members of the Government and 21 from Advisers 
to  the Government72. These controls  led to  one request  for clarification, with  no conflict  of 
interest identified. The Committee intervened to ensure the timely update of the transparency 
register  when  delays  were  identified73.  The  Committee  also  controls  the  compliance  with 

62   Country visit Luxembourg, Chamber of Deputies.  
63   Country visit Luxembourg, Chamber of Deputies.  The Legal Department of the Chamber of Deputies has 
been  asked  to  clarify  those  aspects.  The  Chamber  of  Deputies  also  refers  to  minor  technical  problems 
inherent to the setting up of such a system. 

64   Chamber  of  Deputies  (2026a),  additional  written  input,  p.  1.  Country  visit  Luxembourg,  Chamber  of 

Deputies. 

65   Special report on the on the financing of the sensitivity Piraten for the term 2018-2023. 
66   Article 19 of the Regulation of the Bureau of the Chamber of Deputies on financial management of political 
groups,  technical  groups  and  political  sensibilities,  as  amended  by  Proposal  8652  to  amend  the  Internal 
Rules of Procedure on the legal status of political groups, technical groups and political sensibilities. Cout 
of Auditors (2026), written input. 

67   Drafts n°8052 et n°61.113. 
68   Luxembourg Government (2026a), written input, p. 6. 
69   Council  of  State  (2024),  21.11.2024.  The  Council  of  State  in  particular  recommended  that  the  Rules  of 

Procedure of the Chamber of Deputies be more reflected in the draft law. 

70   Union of cities and municipalities of Luxembourg (2022). 
71   The  declarations  of  assets  would  be  limited  to  immovable  properties  of  the  elected  representatives. 

Government’s amendments to draft law n° 8052. 

72   Committee of Deontology (2026b), pp. 4-5. 
73   Committee of Deontology (2026a), written input, p. 1;  Committee of Deontology (2026b), pp. 4, 5 and 6. 
The Committee also made an unofficial recommendation to the Minster of State to ensure the update of the 

8 

 
 
training  obligations  by  reminding  the  persons  concerned  to  follow  the  required  training 
and/or to send the relevant training certificates74.  

The number of reported whistleblower alerts continued to increase in 202575. One case 
related  to  corruption  was  opened  on  the  basis  of  a  whistleblower’s  report  in  202576.  Such 
alerts remain marginal but could develop in the future77. The Office for Whistleblowers took 
part  in  16  awareness  raising  activities  in  202478.  The  designation  of  the  Office  for 
Whistleblowers as a centralised official reporting channel is still considered by civil society 
organisations as a possible way to reinforce the framework for the reporting and protection of 
whistleblowers79.  The  Chamber  of  Skilled  Crafts  issued  internal  guidelines  and  proposes 
templates for their members to report alerts80. 

The identification of sectors at high risk of corruption is part of the  on-going national 
evaluation of corruption risks81. Businesses’ attitudes towards  corruption  in  the EU show 
that 31% of companies in Luxembourg (EU average 30%) think that corruption has prevented 
them  from  winning  a  public  tender  in  practice  in  the  last  three  years82.  77%  of  companies 
perceive  the  level  of  independence  of  the  public  procurement  review  body  (Administrative 
Court) as very or fairly good83. The Single Market and Competitiveness Scoreboard on access 
to  public  procurement  in  Luxembourg  reports  31%  of  single  bids  for  2023  (EU  average 
27%).  Public  procurement  remains  a  high-risk  area,  which  is  covered  by  the  national 
evaluation  of  corruption  risks84.  Corruption  schemes  in  the  high-risk  financial  sector  are 
becoming  increasingly  sophisticated.  Actors  in  this  sector  are  generally  aware  of  the 
associated  risks  and  existing  safeguards,  including  awareness  raising  activities,  as  well  as 
enhanced cooperation and information sharing between competent authorities and actors from 
the private sectors85. 

III.  MEDIA PLURALISM AND MEDIA FREEDOM  

The  ongoing  reform  of  the  media  regulatory  framework  aims  to  substantially 
strengthen the role, mandate and functioning of the national media regulator. As part of 
the  broader  reform  of  the  media  regulatory  framework,  including  preparations  for  the 
implementation of the European Media Freedom Act (EMFA), Luxembourg has introduced 
the draft law86 on the Media and Establishing the Independent Luxembourg Media Authority. 
It sets out the transformation of the Autorité luxembourgeoise indépendante de l’audiovisuel 

transparency register. The absence of update was mostly due to technical issues and required actions have 
been implemented. 

74   Committee of Deontology (2025b), p. 5. 
75    Whistleblower  Office  (2026a),  p.  18;  and  Whistleblower  Office  (2026b).  The  competent  authorities 

received 547 alerts in 2024 and 737 in 2025. 

76   Prosecution Service (2026), p. 6. Country visit Luxembourg, Prosecution Service. 
77  Country visit Luxembourg, Prosecution Service. 
78   Whistleblower Office (2026), Activity report, pp. 6 to 9. 
79    Country visit Luxembourg, Chamber of commerce. 
80    Country visit Luxembourg, Chamber of Skilled Crafts. 
81   Luxembourg Government (2026a), written input, p. 3. 
82   Flash Eurobarometer 557 on Businesses’ attitudes towards corruption in the EU (2025). This is 7 pps below 

the EU average. 

83   Figure 59, 2026 EU Justice Scoreboard. 
84   Country visit Luxembourg, Ministry of Justice and COPRECO. 
85   Prosecution Service (2026), p. 5. Country visit Luxembourg, Prosecution Service. 
86   Chamber of Deputies (2025c). The draft law was tabled before the Chamber of Deputies on 30 September 
2025  and  is  under  examination,  and  the  authorities  are  awaiting  the  opinions requested  from  the  relevant 
advisory bodies before the parliamentary discussions can proceed. 

9 

 
 
(ALIA) into a broader Luxembourg Independent Media Authority (LIMA), with an expanded 
scope of competence covering not only  audiovisual media but also the written press, online 
media  services,  digital  platforms  and  content  creators87.  The  reform  would  introduce  new 
supervisory and enforcement powers, including the possibility to order the removal of illegal 
content, to issue formal notices and to impose more dissuasive sanctions, while also revising 
governance  structures  to  improve  efficiency  and  professionalise  decision-making88.  ALIA 
assessed the reform overall positively, in particular as it addresses previous gaps in relation to 
online content and is expected to enhance the effectiveness of the authority’s supervisory and 
enforcement  functions  in  an  evolving  media  landscape.  However,  ALIA  raised  concerns 
regarding  certain  aspects  of  the  reform  affecting  governance,  notably  the  dismissal 
procedures  for  management  and  the  composition  of  the  board  of  administration  of  the 
authority89.  While  the  reform  is  accompanied  by  an  increase  in  public  funding  and  staff 
resources90, the regulator noted that these may need to be assessed as it may be insufficient in 
light  of  its  expanded  mandate,  which  includes  new  tasks  under  EU  legislation,  notably  the 
implementation  of  the  European  Media  Freedom  Act91  and  the  Regulation  on  political 
advertising92,  as  well  as  extended  national  responsibilities.  ALIA  also  highlighted  the  need 
for  multiannual  funding  arrangements  to  ensure  greater  predictability  of  funding.  Finally, 
effective  implementation  is  expected  to  benefit  from  strengthened  cooperation  with  other 
bodies,  including  the  Press  Council  and  the  Competition  Authority,  particularly  on  the 
monitoring of media market concentration93. 

The media reform also strengthens the role of the Press Council, while public support 
for journalism continues to be ensured through the existing aid scheme. The draft law94 
on  the  Media  and  Establishing  the  Independent  Luxembourg  Media  Authority  would 
explicitly  recognise  the  Press  Council’s  competences  and  introduce  the  possibility  of  own-
initiative proceedings, which could enhance its capacity to act proactively. It also clarifies its 
interaction with the media regulator, based on a distinction between regulatory oversight of 
media  service  providers  by  the  authority  and  the  self-regulation  of  journalists  by  the  Press 
Council, which is responsible for ensuring compliance with journalistic ethical standards95. In 
cases  involving  journalistic  content  or  potential  ethical  breaches,  complaints  are  to  be 
systematically  referred  or  subject  to  consultation  with  the  Press  Council,  enabling  the 
regulator  to  rely  on  its  expertise.  Stakeholders  welcomed  this  approach,  noting  that  its 
effectiveness  will  require  clear  practical  arrangements96,  including  in  cases  of  shared 

87   The reform also provides for responsibilities relating to the implementation of Regulation (EU) 2024/900 

on the transparency and targeting of political advertising. 

88   Luxembourg Government (2026a), pp. 15-16. 
89   Country visit Luxembourg, ALIA; ALIA (2026). 
90   Previously, the authority was funded EUR 1.85 million from the State and EUR 800 000 from sectoral taxes 
and  operated  with  around  15  staff  members;  under  the  new  structure,  it  will  receive  around  EUR  3.57 
million in State funding, with sectoral taxes abolished, and five additional staff members are planned to be 
recruited, including two deputy directors (Country visit Luxembourg, ALIA, and Luxembourg Government 
(2026a), written input, p. 16). 

91   Regulation (EU) 2024/1083 of the European Parliament and of the Council of 11 April 2024 establishing a 
common  framework  for  media  services  in  the  internal  market  and  amending  Directive  2010/13/EU 
(European Media Freedom Act) (Text with EEA relevance). 

92   Regulation  (EU)  2024/900  of  the  European  Parliament  and  of  the  Council  of  13 March  2024  on  the 

transparency and targeting of political advertising (Text with EEA relevance). 

93   The Government indicates that provisions relating to media market concentration and cooperation between 
ALIA  and  the  competition  authority  will  be  addressed  in  a  separate  legislative  initiative,  currently  under 
preparation. Luxembourg Government (2026a), written input, p. 16. 

94   Chamber of Deputies (2025c). 
95   Country visit Luxembourg, Press Council. 
96   Country visit Luxembourg, Press Council. 

10 

 
 
competence,  and  calling  for  the  possibility  for  the  authority  and  the  Press  Council  to  issue 
joint opinions when relevant97. In parallel, an evaluation of the application of the 2021 Law 
on  Support  for  Professional  Journalism98  identified  the  need  for  targeted  adjustments  to 
funding mechanisms, currently subject to the new draft law on the promotion of professional 
journalism  and  the  democratic  discourse,  including  the  removal  of  certain  ceilings  and  the 
introduction  of  a  de  minimis  scheme  to  support  smaller  and  innovative  projects99. 
Stakeholders provided  an overall positive assessment of the existing  scheme, considering it 
essential  for  the  viability  of  media  outlets  in  Luxembourg’s  small  market,  which  is 
characterised  by  a  limited  number  of  publishers  and  readership100.  While  the  principle  of 
technological  neutrality,  introduced  in  the  context  of  the  2021  reform,  ensuring  equal 
treatment of print and online media, is viewed as a major reform, stakeholders noted that it 
may lead to unequal outcomes in practice due to differing cost structures101.   

Radio  100,7,  Luxembourg’s  public  service  broadcaster,  continues  to  operate 
independently.  An  explicit  legal  framework  defining  public  service  missions  is  envisaged 
under the media reform, which proposes to introduce for the first time a structured framework 
for public service missions entrusted by the State102. This provision is intended to strengthen 
the recognition of public service media and signals a reinforced commitment by the State to 
ensuring  the  sustainability  of  public  service  media  and  their  missions103.  In  parallel,  a 
reassessment  of  the  linguistic  offer  of  Radio  100,7  is  taking  place,  as  foreseen  in  the 
multiannual  agreement between the State and the Radio  (2024-2030)104, and a proposal  has 
recently  been  submitted  to  the  Government.  It  aims  to  expand  English-language  content, 
reach younger audiences and develop podcast offerings in English. Radio 100,7 indicated that 
the  implementation  of  these  objectives  will  depend  on  the  availability  of  additional 
funding105.  According  to  the  Media  Pluralism  Monitor  2026,  the  editorial  autonomy  and 
political  independence  of  public  service  media  remain  at  low  and  very  low  risk, 
respectively106. 

Some further progress was made on the recommendation to complete the reform of the 
legal framework for the disclosure of official documents, taking into account European 
standards on access  to official  documents107. Work on the reform of the legal framework 
governing  access  to  official  documents  continued  throughout  2025  and  is  considered  by 
stakeholders to be moving in the right direction. Following the submission of a draft law in 
July 2024 introducing a specific right of access to information for journalists, legislative work 
progressed in  2025 with  amendments  aimed  at  clarifying and strengthening the framework. 
The  draft  remains  under  discussion,  with  further  amendments  adopted  and  an  additional 
opinion  issued  by  the  Council  of  State  in  February  2026,  followed  by  a  new  series  of 
parliamentary amendments adopted in May 2026.The draft law introduces a clearer definition 

97   Chamber of Deputies (2025c), Opinion of the Press Council on the Draft Media Law dated 9 January 2026 

and published on the website of La Chambre des Députés Grand-Duché du Luxembourg. 

98   Chamber of Deputies (2024b). 
99   Luxembourg Government (2026a), p. 12. 
100   Country visit Luxembourg, ALJP, ALMI. 
101   Country visit Luxembourg, Press Council, ALJP, ALMI. 
102   Article 36 of the draft law No. 8625. 
103   Explanatory memorandum of the draft law No. 8625 
104  Luxembourg Government (2023). 
105   Country visit Luxembourg, Radio 100,7 
106   2026 Media Pluralism Monitor, country report for Luxembourg, p. 35 
107   The  2025  Rule  of  Law  Report  had  recommended  Luxembourg  to  ‘Complete  the  reform  of  the  legal 
framework  for  the  disclosure  of  official  documents,  taking  into  account  European  standards  on  access  to 
official documents’, Rule of Law report 2025, p. 2. 

11 

 
 
of  “document”,  an  obligation  for  public  bodies  to  assist  applicants  and  includes  enhanced 
procedural guarantees, such as the acknowledgement of receipt of requests and indication of 
processing  timelines.  At  the  same  time,  certain  elements  of  the  initial  proposal,  notably 
specific  provisions  introducing  a  specific  right  of  access  to  information  for  journalists, 
granting  them  priority  in  the  handling  of  requests,  were  revised  following  concerns  by  the 
Council  of  State  regarding  their  compatibility  with  European  case-law108.  Stakeholders 
generally consider the reform a step in the right direction. While the introduction of deadlines 
and  indicative  timelines  partially  addresses  a  key  demand  of  journalists,  stakeholders 
consider  that  these  remain  insufficiently  precise  and  continue  to  raise  concerns  regarding 
their practical application.109 In this context, some further progress on the recommendation of 
the 2025 Rule of Law Report has been made. 

The  Government  has  taken  steps  to  strengthen  the  protection  of  journalists,  notably 
through the National Action Plan on the Safety of Journalists (2025–2028). The National 
Action  Plan110,  presented  in  April  2025,  is  structured  around  four  pillars:  prevention, 
protection, prosecution, and awareness. It was prepared through a process coordinated by the 
Department  of  Media,  Connectivity  and  Digital  Policy,  involving  several  institutional 
actors111.Stakeholders  highlighted  growing  concerns  regarding  Strategic  Lawsuits  Against 
Public Participation (SLAPPs), noting an increase in such cases in recent years and the need 
to  ensure  adapted  protection,  including  in  domestic  cases.  Stakeholders  place  particular 
emphasis on improving training and awareness among judges and legal practitioners to better 
identify  and  address  SLAPP  cases  in  practice112  .  Work  on  the  transposition  of  the  Anti-
SLAPP Directive is ongoing. The Government adopted a draft law on 9 January 2026, which 
covers both cross-border and domestic cases. The draft law was tabled in Parliament on 29 
January 2026 and is pending the Council of State’s opinion113. Since the 2025 Rule of Law 
Report, no new alerts have been recorded on the Council of Europe’s Platform to promote the 
protection  of  journalism  and  safety  of  journalists,  and  the  Media  Freedom  Rapid  Response 
mechanism has not identified any alerts either114. 

IV.  OTHER INSTITUTIONAL ISSUES RELATED TO CHECKS AND BALANCES 

Stakeholder  consultations  are  generally  considered  effective  in  practice.  Public 
consultations  in  the  development  of  primary  laws  and  subordinate  regulations  are  mainly 
through  formal  consultations  with  professional  groups,  and  with  open 
channelled 
consultations  on  the  websites  of  the  Official  Journal  and  the  Parliament115.  The  Council  of 
State  and  the  National  Council  for  Justice  are  also  regularly  consulted  and  provide  their 
opinions to the Parliament on draft laws, while the Government engages with stakeholders to 
participate in consultations116. Stakeholders raise concerns over a reduction in the number of 
consultations with advisory groups or preparatory committees taking place, and the fact that 

108   Luxembourg Government (2026a), pp. 10-12. 
109   Country visit Luxembourg, ALJP, ALMI. 
110   Luxembourg Government (2025). 
111   The  other  institutions  involved  include  the  Media,  Connectivity  and  Digital  Policy  Department,  the 
Ministry of Foreign and European Affairs, the Government Information and Press Service, the Grand-Ducal 
Police, as well as representatives of the press. 

112   Country visit Luxembourg, Press Council, ALJP, ALMI. 
113   Chamber of Deputies (2026d). 
114   Council of Europe, Safety of Journalists Platform. 
115   OECD (2025), p. 166; Country visit Luxembourg, Ministry of State, Luxembourg Chamber of Commerce, 

Luxembourg Chamber of Trades. 

116   Country visit Luxembourg, Ministry of State. 

12 

 
 
not all input is uploaded to the Parliament’s webpage, a decision that falls under the purview 
of  the  relevant  ministry117.  The  Parliament  commissioned  a  report  to  third  party  experts  to 
compare its consultation framework with those of other Member States to explore potential 
reforms to further improve the current rules118. 

More than two thirds of companies surveyed in Luxembourg express confidence in the 
effectiveness of investment protection. 79% of companies are very or fairly confident that 
investments  are  protected  by  law  and  courts,  a  figure  which  has  significantly  decreased  in 
comparison with 2025 (89%)119. As regards authorities relevant for economic operators, 72% 
perceive  the  level  of  independence  of  the  national  competition  authority  (Competition 
Authority)  as  very  or  fairly  good,  a  figure  which  has  decreased  in  comparison  with  2025 
(77%)120. The Council of State has  jurisdiction in  some business-related cases, including in 
cases related to public procurement, public concessions and economic regulation. A number 
of  judicial  mechanisms  to  improve  efficiency  are  available  in  these  cases,  including  the 
possibility of joint examination of similar cases and the consolidation of multiple appeals121. 

On  1  January  2026,  Luxembourg  had  3  leading  judgments  of  the  European  Court  of 
Human  Rights  pending  implementation,  a  decrease  of  1  compared  to  the  previous 
year122. At that time, Luxembourg’s rate of leading judgments from the past 10 years that had 
been implemented was at 50% (compared to 33% in 2025; 50% remained pending), and the 
average time that the judgments had been pending implementation was 2 years and 7 months 
(compared to 1 year and 6 months in 2025)123. The oldest leading judgment has been pending 
implementation for 4 years124. As regards the respect of payment deadlines, on 31 December 
2025 there were no cases awaiting confirmation of payments (compared to 1 in 2024)125. By 
17  June  2026,  the  number  of  leading  judgments  pending  implementation  had  remained  at 
3126.  

The  reform  to  make  the  Consultative  Commission  for  Human  Rights  (CCDH)  more 
independent  remains  pending.  The  CCDH  is  the  national  human  rights  institution, 
accredited  with  A  status  by  the  UN  Global  Alliance  of  National  Human  Rights  Institutions 
(GANHRI).  As  previously  reported,  this  reform  seeks  to  increase  the  financial  and 
operational  independence  of  the  CCDH  by  attaching  it  to  the  Parliament  instead  of  the 
Ministry of State, as is currently the case127. The CCDH made recommendations on several 

117   OECD (2025), p. 166, European Union Agency for Fundamental Rights (2026), pp. 6-7; country visit 

Luxembourg, CCDH, IDV. 

118   Chamber of Deputies (2025d); country visit Luxembourg, Ministry of State. 
119   Figures 52 and 53, 2026 EU Justice Scoreboard. Only 4% and 2%  of the surveyed investors  respectively 
perceive concerns about quality, efficiency or independence of justice and frequent changes in legislation or 
concerns about the quality of the law-making process as a reason for the lack of confidence in investment 
protection. 

120   Figure 60, 2026 EU Justice Scoreboard. 
121   Figures 66 and 67, 2026 EU Justice Scoreboard. The data presented reflects exclusively the mechanisms in 
place at the level of the highest administrative jurisdictions; the same or other mechanisms may be in place 
at lower instance administrative courts. 

122   For an explanation of the supervision process, see the website of the Council of Europe.   
123   All figures calculated by the European Implementation Network (EIN) and based on the number of cases 
that are considered pending at the annual cut-off date of 1 January 2026. EIN (2026), written input, p. 7. 
124   Judgment of the ECtHR, 35245/18,  Foyer Assurances S.A. v. Luxembourg, pending implementation since 

2022.  

125   Council of Europe (2026), p. 163  
126   Data according to the online database of the Council of Europe (HUDOC). 
127   Chamber of Deputies (2025b); 2025 Rule of Law Report, p. 13; 2024 Rule of Law Report, p. 19. 

13 

 
 
elements of the draft law, including on selection procedures for its staff128 and the Parliament 
adopted a resolution calling for the new law to make the CCDH President’s role full-time129. 
While  its  outline  remains  subject  to  debate  in  Parliament,  legislative  amendments  have 
broadened  the  scope  of  responsibilities  of  the  CCDH,  mandating  consultations  on  specific 
topics130. The CCDH  considers  that these new responsibilities should be accompanied by  a 
corresponding increase in resources.131 

The  civic  space  is  open  and  supported  by  public  funding.  Luxembourg  is  considered  to 
have  an  ‘open’  civic  space  by  Civicus132.  Civil  society  organisations  report  that  they  are 
included  in  the  national  system  of  development  cooperation,  which  is  accompanied  by  a 
structured  allocation  of  public  funds133.  The  Council  of  State  published  its  opinion  on  the 
draft  law  on  the  financial  governance  of  organisations  and  foundations  managing  public 
funds,  finding  that  envisaged  stricter  rules  for  payment  orders  above  certain  thresholds  – 
aimed  at  preventing  misappropriation  of  public  funds  –  could  impose  disproportionate 
administrative burdens for small and medium-sized entities134. 

128   Country visit Luxembourg, CCDH. 
129  Chamber of Deputies (2025e). 
130   Law of 28 November 2025, which assigns to the CCDH the task to systematically issue a prior opinion on 
applications for authorisation and renewal of surveillance cameras in public spaces; Chamber of Deputies 
(2025e); Country visit Luxembourg, Chamber of Deputies. 

131   Country visit Luxembourg, CCDH; European Network of National Human Rights Institutions (2026). 
132   Luxembourg’s  score  is  94/100.  Ratings  by  CIVICUS  are  on  a  five-category  scale  defined  as:  open, 

narrowed, obstructed, repressed and closed. 

133   Country visit Luxembourg, IDV. 
134   Council of State (2025b), p. 2, European Union Agency for Fundamental Rights (2026), pp. 3-4; Chamber 

of Deputies (2024a). 

14 

 
 
Annex I: List of sources in alphabetical order* 

* The list of contributions received in the context of the consultation for the 2026 Rule of Law Report 
can 
https://commission.europa.eu/publications/2026-rule-law-report-targeted-
stakeholder-consultation_en. 

found 

be 

at 

Administrative Court (2026a), Input from the Administrative Court for the 2026 Rule of Law Report. 

Administrative Court (2026b), Opinion on the draft law 8694 proposing amendments to the modified 
law  of  7  November  1996,  which  organises  the  administrative  jurisdiction  order,  to  establish  an 
Asylum and Immigration Tribunal (Avis de la Cour administrative concernant le projet de loi numéro 
8694  portant  modification  de  la  loi  modifiée  du  7  novembre  1996  portant  organisation  des 
juridictions  de  l’ordre  administratif  en  vue  d’y  instituer  un  tribunal  d’asile  et  d’immigration),  26 
2026, 
February 
https://legilux.public.lu/filestore/eli/dl/pl/2026/34/evenement/avis/5/doc/davoc/1/fr/pdf/eli-dl-pl-2026-
34-evenement-avis-5-doc-davoc-1-fr-pdf.pdf.  

Autorité luxembourgeoise indépendante de l'audiovisuel (ALIA) (2026), additional written input from 
the Autorité luxembourgeoise indépendante de l'audiovisuel (ALIA) for the 2026 Rule of Law Report. 

Chamber  of  Craft  Industry  (2024),  Guidelines  to  report  an  alert  (Procédures  &  politiques  CdM), 
https://www.cdm.lu/procedures-internes.  

Chamber  of  Deputies  (2022a),  Draft  law  7991  introducing  a  juvenile  criminal  law  and  juvenile 
criminal procedure, and providing for amendments […] (Projet de loi portant introduction d’un droit 
pénal  et  d’une  procédure  pénale  pour  mineurs  et  portant  modification  […]),  19  April  2022, 
https://www.chd.lu/en/dossier/7991.  

Chamber  of  Deputies  (2022b),  Draft  law  7992  on  the  rights  of  minor  victims  and  witnesses  in  the 
context of criminal proceedings, and amending: the Criminal Code; the Code of Criminal Procedure; 
the  amended  Law  of  10  August  1991  on  the  legal  profession  (Projet  de  loi  relatif  aux  droits  des 
mineurs victimes et témoins dans le cadre de la procédure pénale et portant modification : du Code 
pénal, du Code de procédure pénale, de la loi modifiée du 10 août 1991 sur la profession d'avocat), 
19 April 2022, https://www.chd.lu/en/dossier/7992.  

Chamber  of  Deputies  (2022c),  Draft  law  7994  providing  for  assistance,  support  and  protection  for 
minors,  young  adults  and  families,  and  providing  for  amendments  […]  (Projet  de  loi  portant  aide, 
soutien et protection aux mineurs, aux jeunes adultes et aux familles et portant modification […]), 25 
April 2022, https://www.chd.lu/en/dossier/7994.  

Chamber of Deputies (2024a),  Draft law 8447 concerning the  financial governance of organisations 
and  foundations  managing  public  funds  and  amending  […]  (Proposition  de  loi  concernant  la 
gouvernance financière d'organisations et fondations gérant des deniers publics et modifiant […]), 10 
October 2024, https://www.chd.lu/fr/dossier/8447.  

Chamber  of  Deputies  (2024b),  Draft  law  8421  on  the  promotion  of  professional  journalism  and 
democratic debate, and amending […] (Projet de loi sur la promotion du journalisme professionnel et 
du 
2024, 
et 
https://www.chd.lu/en/dossier/8421. 

démocratique 

modification 

portant 

[…]), 

débat 

July 

24 

Chamber  of  Deputies  (2025a),  Draft  law  8433B  amending  the  amended  Law  of  7  June  2012  on 
judicial assistants, with a view to revising recruitment, vocational training and the probationary period 
(Projet de loi portant modification de la loi modifiée du 7 juin 2012 sur les attachés de justice en vue 
de  réviser  le  recrutement,  la  formation  professionnelle  et  le  service  provisoire),  4  February  2025, 
https://www.chd.lu/en/dossier/8433B. 

Chamber of Deputies (2025b), Draft law 8501 amending the Law of 21 November 2008 establishing 
an Advisory Commission on Human Rights in the Grand Duchy of Luxembourg (Projet de loi portant 
modification  de  la  loi  du  21  novembre  2008  portant  création  d'une  Commission  consultative  des 
Droits 
2025, 
https://www.chd.lu/en/dossier/8501.  

au  Grand-Duché 

Luxembourg), 

February 

l'Homme 

14 

de 

de 

15 

 
Chamber  of  Deputies  (2025c),  Draft  law  8625  on  the  media  and  on  the  organisation  of  the 
Independent Luxembourg Media Authority, and implementing […] (Projet de loi 8625 sur les médias 
et  portant  organisation  de  l’Autorité  luxembourgeoise  indépendante  des  médias  et  portant  mise  en 
œuvre du […]), 30 September 2025, https://www.chd.lu/de/dossier/8625. 

Chamber  of  Deputies  (2025d),  Can  citizen  participation  be  institutionalised?  (La  participation 
citoyenne  peut-elle  être 
institutionnalisée  ?),  28  October  2025,  https://www.chd.lu/fr/note-
scientifique-participation-citoyenne.  

Chamber of Deputies (2025e), Resolution on the professionalisation of the Consultative Commission 
on  Human  Rights  (Résolution  relative  à  la  professionnalisation  de  la  Commission  consultative  des 
Droits 
https://wdocs-
2025, 
pub.chd.lu/docs/Motions_Resolutions/Resolution_4635/20251029_Depot.pdf.  

l'Homme), 

October 

29 

de 

Chamber  of  Deputies (2026a),  additional  written input  from  the  Chamber  of  Deputies for the  2026 
Rule of Law Report. 

Chamber  of  Deputies  (2026b),  Rules  of  Procedure  (Règlement  de  la  Chambre  des  Députés),  21 
January 2026, https://www.chd.lu/sites/default/files/2026-02/reglement-chd-21-01-2026_.pdf.  

Chamber  of  Deputies  (2026c),  Draft  law  8694  amending  the  amended  Law  of  7  November  1996 
organising the administrative courts, with a view to establishing an asylum and immigration tribunal 
(Projet de loi portant modification de la loi modifiée du 7 novembre 1996 portant organisation des 
juridictions administratives en vue d’instituer un tribunal d’asile et d’immigration), 29 January 2026, 
https://www.chd.lu/en/dossier/8694.  

Chamber of Deputies (2026d), Draft law 8696 to transpose Directive (EU) 2024/1069 of the European 
Parliament and of the Council of 11 April 2024 who engage in public participation from manifestly 
unfounded  claims  or  abusive  court  proceedings  (‘Strategic  lawsuits  against  public  participation’) 
(Projet  de  loi  portant  transposition  de  la  Directive  (UE)  2024/1069  du  Parlement  européen  et  du 
Conseil du 11 avril 2024 sur la protection des personnes qui participent au débat public contre les 
demandes  en justice  manifestement  infondées  ou les procédures  abusives (« poursuites  stratégiques 
altérant le débat public), 29 January 2026, https://www.chd.lu/en/dossier/8696. 

Committee of Deontology (2026a), Input from the Committee of Deontology for the 2026 Rule of Law 
Report. 

Committee  of  Deontology  (2026b),  2025  Activities  Report  (Rapport  d’activités  du  Comité  de 
déontologie), 
https://gouvernement.lu/dam-assets/systeme-
politique/gouvernement/comite-ethique/rapport-annuel/20260122-cd-rapport-annuel.pdf.  

February 

2026, 

12 

Council of Europe (2026), Supervision of the execution of judgments decisions of the European Court 
of Human Rights – 19th Annual Report of the Committee of Ministers – 2025, https://rm.coe.int/2025-
annual-report/48802b1633. 

Council of State (2024), Opinion on the draft law proposing amendments to the modified Municipal 
Law  of 13  December  1988;  The  Criminal  Code; and the modified  Law  19  July 2004  on  Municipal 
Planning  and  Urban  Development,  12  November  2024  (Avis  concernant  le  projet  de  loi  portant 
modification  :  de  la  loi  communale  modifiée  du  13  décembre  1988  ;du  Code  pénal  ;  et  de  la  loi 
modifiée du 19 juillet 2004 sur l’aménagement communal et le développement urbain), 12 November 
2024, 
https://conseil-etat.public.lu/content/dam/conseil_etat/fr/avis/2024/12112024/61112-avis-du-
12-novembre-2024.pdf. 

Council of State (2025a), Opinion on the draft law proposing amendments to the modified law of 7 
June 2012 on attachés de justice to revise recruitment, professional training, and provisional service 
(Avis  concernant  le  projet  de  loi  portant  modification  de  la  loi  modifiée  du  7  juin  2012  sur  les 
attachés  de  justice  en  vue  de  réviser  le  recrutement,  la  formation  professionnelle  et  le  service 
2025, 
provisoire), 
https://legilux.public.lu/filestore/eli/dl/pl/2025/38/evenement/avce/1/doc/davce/1/fr/pdf/eli-dl-pl-
2025-38-evenement-avce-1-doc-davce-1-fr-pdf.pdf.  

May 

13 

16 

 
Council  of  State  (2025b),  Draft  law  concerning  the  financial  governance  of  organisations  and 
foundations  managing  public  funds  and  amending  […]  (Avis  concernant  la  proposition  de  loi 
concernant  la  gouvernance  financière  d’organisations  et  fondations  gérant  des  deniers  publics  et 
modifiant 
https://wdocs-
pub.chd.lu/docs/Dossiers_parlementaires/8447/20251202_Avis_2.pdf.  

December 

[…]), 

2025, 

2 

Council of State (2026), Opinion on the draft law 8694 proposing amendments to the modified law of 
7 November 1996, which organises the administrative jurisdiction order, to establish an Asylum and 
Immigration Tribunal (Avis concernant le projet de loi portant modification de la loi modifiée du 7 
novembre  1996  portant  organisation  des  juridictions  administratives  en  vue  d’instituer  un  tribunal 
d’asile 
https://wdocs-
5 
pub.chd.lu/docs/Dossiers_parlementaires/8694/20260505_Avis_2.pdf.  

d’immigration), 

2026, 

May 

et 

Court of Auditors (2026), Special report on finances of the “Piraten” group for the period 2018-2023 
(Rapport  spécial  sur  les  états  financiers  de  la  sensibilité  politique  «  Piraten  »  pour  la  législature 
2018-2023),  4  February  2026,  https://www.chd.lu/fr/rapport-special-cour-des-comptes-finances-
sensibilite-politique-piraten-2018-2023. 

European  Commission  (2025),  2025  Rule  of  Law  Report,  Country  Chapter  on  the  rule  of  law 
situation  in  Luxembourg,  https://commission.europa.eu/document/download/38e15783-3aca-434e-
83e8-26ba0a90fc7c_en?filename=20_1_63953_coun_chap_luxembourg_en.pdf. 

Commission 

European 
https://commission.europa.eu/document/download/d1367f58-9eed-4ebd-8eb3-
68646b7c7ddc_en?filename=2026_eu_justice_scoreboard.PDF. 

(2026), 

2026 

EU 

Justice 

Scoreboard, 

European Implementation Network (2026), Input from the European Implementation Network for the 
2026 Rule of Law Report. 

European Network of National Human Rights Institutions (2026), State of the rule of law in Europe, 
Reports from National Human Rights Institutions, https://rule-of-law.ennhri.org/node/335. 

European Public Prosecutor’s Office (2026), Input from the European Public Prosecutor’s Office for 
the 2026 Rule of Law Report. 

European Union Agency for Fundamental Rights (2026), Civic space in the EU in 2025. 

Law of 2 April 2025 amending the amended Law of 7 June 2012 on judicial assistants, with a view to 
determining the diploma and professional experience requirements in the field of law (Loi du 2 avril 
2025  portant  modification  de  la  loi  modifiée  du  7  juin  2012  sur  les  attachés  de  justice  en  vue  de 
déterminer  les  conditions  de  diplôme  et  d’expérience  professionnelle  dans  le  domaine  du  droit), 
https://legilux.public.lu/eli/etat/leg/loi/2025/04/02/a117/jo.  

Law  of  28  November  2025  amending  Article  43bis  of  the  amended  Law  of  18  July  2018  on  the 
Grand-Ducal  Police  (Loi  du  28  novembre  2025  portant  modification  de  l’article  43bis  de  la  loi 
grand-ducale), 
sur 
modifiée 
https://legilux.public.lu/eli/etat/leg/loi/2025/11/28/a525/jo.  

Police 

juillet 

2018 

du 

18 

la 

Law  of  12  December  2025  amending  certain  provisions  of  the  Criminal  Code  and  the  Code  of 
Criminal  Procedure,  (Loi  du  12  décembre  2025  portant  modification  du  Code  pénal  ;  du  Code  de 
procédure pénale), https://legilux.public.lu/eli/etat/leg/loi/2025/12/12/a556/jo. 

Luxembourg  Government (2023),  Multiannual  Convention  between  the  Government  and the  Public 
Service Media 100,7 (2024-2030) (Convention conclue entre l’État du Grand-Duché de Luxembourg 
le  Média  de  service  public  100,7),  31  March  2023,  https://gouvernement.lu/dam-
et 
assets/documents/actualites/2023/03-mars/31-convention-media-service-public/convention-
31032023.pdf 

Luxembourg  Government  (2025),  National  Action  Plan  for  the  Safety  of  Journalists  (2025–2028), 
https://smc.gouvernement.lu/dam-assets/dossiers/plan-daction-journalistes/mie-254763-brochure-
web-en.pdf.  

17 

 
Luxembourg Government (2026a), Input from Luxembourg for the 2026 Rule of Law Report. 

Luxembourg  Government  (2026b),  additional  written  input  from  Luxembourg  for  the  2026  Rule  of 
Law Report regarding digitalisation of administrative justice. 

Luxembourg  Government  (2026c),  additional  written  input  from  Luxembourg  for  the  2026  Rule  of 
Law Report regarding digitalisation of civil and criminal justice. 

Luxembourgish  Magistrates’  Association  (2026),  Opinion  on  the  draft  law  8694  proposing 
amendments to the modified law of 7 November 1996, which organises the administrative jurisdiction 
order,  to  establish  an  Asylum  and  Immigration  Tribunal  (Avis  du  Groupement  des  Magistrats 
Luxembourgeois  concernant  le  projet  de  loi  n°  8694  portant  modification  de  la  loi  modifiée  du  7 
novembre  1996  portant  organisation  des  juridictions  de  l’ordre  administratif  en  vue  d’instituer  un 
tribunal 
2026, 
https://legilux.public.lu/filestore/eli/dl/pl/2026/34/evenement/avis/7/doc/davoc/1/fr/pdf/eli-dl-pl-2026-
34-evenement-avis-7-doc-davoc-1-fr-pdf.pdf.  

d'immigration), 

d’asile 

march 

et 

9 

Ministry of Justice (2026), Preamble of draft law 8694 proposing amendments to the modified law of 
7 November 1996, which organises the administrative jurisdiction order, to establish an Asylum and 
Immigration Tribunal (Exposé des motifs concernant le projet de loi n° 8694 portant modification de 
la loi modifiée du 7 novembre 1996 portant organisation des juridictions de l’ordre administratif en 
vue 
2026, 
https://legilux.public.lu/filestore/eli/dl/pl/2026/34/doc/dexpmot/1/fr/pdf/eli-dl-pl-2026-34-doc-
dexpmot-1-fr-pdf.pdf.  

d'immigration), 

d’instituer 

tribunal 

January 

d’asile 

28 

un 

et 

National Council for Justice (2026a), Opinion of the National Council for Justice on the draft law n. 
8599 concerning access to and training for the professions of lawyer, notary, and bailiff (Avis du CNJ 
sur  le  projet  de  loi  8599  relatif  à  l'accès  et  à  la  formation  des  professions  d'avocat,  de  notaire  et 
d'huissier de justice), 4 March 2026, https://cnj.public.lu/fr/publications/avis-cnj-pl8599.html.  

National  Council  for  Justice  (2026b),  Opinion  of  the  National  Council  for  Justice  on  the  draft  law 
8694 concerning the creation of an Asylum and Immigration Court (Avis du CNJ sur le projet de loi 
8694  ayant  pour  objet  la  création  d’un  tribunal  d’asile  et  d’immigration),  4  March  2026, 
https://cnj.public.lu/fr/publications/avis-cnj-pl8694.html.  

National Council for Justice (2026c), Recommendation n. 04/2026 (Recommandation no 04/2026), 17 
March 2026, https://cnj.public.lu/fr/publications/recommandation4.html.  

OECD (2024), Implementing the OECD Anti-Bribery Convention in Luxembourg, Phase 4 Report by 
the 
2024, 
https://www.oecd.org/en/publications/2024/03/implementing-the-oecd-anti-bribery-convention-in-
luxembourg_43a6beb2.html  

Working 

Bribery, 

OECD 

March 

Group 

on 

4 

OECD  (2025),  Better  Regulation  Practices  across  the  European  Union  2025,  29  September  2025, 
https://www.oecd.org/en/publications/better-regulation-practices-across-the-european-union-
2025_6f007516-en.html.  

Ombudsman for Children and Youth (2026a), Input from the Ombudsman for Children and Youth for 
the 2026 Rule of Law Report. 

Ombudsman  for  Children  and  Youth  (2026b),  additional  written  input  from  the  Ombudsman  for 
Children and Youth for the 2026 Rule of Law Report. 

Prosecution Service (2026), additional written input from the Prosecution Service for the 2026 Rule of 
Law Report. 

Union  of  cities  and  municipalities  of  Luxembourg  (2022),  Opinion  on  the  draft  law  proposing 
amendments  to  the  modified  Municipal  Law  of  13  December  1988;  The  Criminal  Code;  and  the 
modified  Law  19  July  2004  on  Municipal  Planning  and  Urban  Development  (Avis  du  Syndicat  des 
Villes  et  Communes  Luxembourgeoises  concernant  le  projet  de  loi  portant  modification  :  de  la  loi 
communale modifiée du 13 décembre 1988 ; du Code pénal ; de la loi modifiée du 19 juillet 2004 sur 
l’aménagement communal et le développement urbain), 12 July 2022, 20250515_Avis_2.pdf. 

18 

 
Whistleblower Office (2026a), 2024 Activity Report (Rapport d’activités de l’Office des signalements 
2024),  10  March  2026,  https://gouvernement.lu/dam-assets/publications/rapport-activite/minist-
justice/osig/rapport-annuel-osig-2024-vf.pdf.  

Whistleblower Office (2026b), statistical data collected based on Article 27(2) of the Directive (EU) 
2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of 
persons who report breaches of Union law. 

19 

 
Annex II: Country visit to Luxembourg 

The Commission services held virtual meetings in March 2026 with: 

Initiative Devoir de Vigilance (IDV) 

•  Administrative Court 
•  Bars associations of Luxembourg and Diekirch 
•  Chamber of Deputies 
•  Committee of Deontology 
•  Commission for Access to Documents 
•  Committee for the Prevention of Corruption (COPRECO) 
•  Constitutional Court 
•  Consultative Commission for Human Rights (CCDH) 
•  Council of State 
•  Court of audit 
•  Grand Ducal Police 
• 
•  Luxembourg Association of Professional Journalists (ALJP) 
•  Luxembourg Association of News Media (ALMI) 
•  Luxembourg Chamber of Commerce 
•  Luxembourg Chamber of Trades 
•  Luxembourg Press Council 
•  Luxembourgish Magistrates’ Association 
•  Luxembourgish Media Regulator (ALIA) 
•  Ministry of Foreign and European Affairs 
•  Ministry of Home Affairs 
•  Ministry of Justice 
•  Ministry of State 
•  National Council for Justice 
•  Ombudsman 
•  Ombudsman for Children and Youth (OKAJU) 
•  Prosecution service 
•  Radio 100,7 
•  Supreme Court of Justice 

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

•  Civil Liberties Union for Europe 
•  Civil Society Europe 
•  End FGM EU 
•  European Civic Forum 
•  European Partnership for Democracy 
•  Human Rights Watch 
• 
ILGA-Europe 
• 
International Federation for Human Rights 
•  Philea - Philanthropy Europe Association 
•  Transparency International EU 

20