Whistleblowing is a divisive subject in Luxembourg, with some viewing it as a legitimate means of expressing concerns at corporate conduct, and others believing it tends to be a means to personal ends.
With the advent of new technologies and social networks, but also with the increased digital processing of information, public disclosures are now common and increasingly important.
Whistleblowers, and the practice of whistleblowing, are divisive. While some see it as a genuine means of expressing the general interest in the absence of corporate transparency, whistleblowing can also be a way for a whistleblower to assert their personal interests such as personal recognition.
In Luxembourg, the concept of whistleblowing had a strong impact in 2014 with the ‘LuxLeaks’ affair. In this highly publicised case, a former employee of PricewaterhouseCoopers (PwC) had stolen thousands of confidential tax documents from their former employer which they later made public to highlight tax avoidance practices implemented in Luxembourg. This media disclosure had worldwide echoes and brought the figure of the whistleblower to the forefront in Luxembourg. Reactions varied. Perceived as a hero by some, the former employee was however sued by their former employer for domestic theft, violation of professional confidentiality, violation of business confidentiality, money laundering and fraudulent access to an automated data processing system. In a decision dated 11 January 2018, the Luxembourg...
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