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[null,"Prepared By:","Contributors:"]
[null,"Arendt & Medernach"]
[]
[]
[]
["Lex Mundi Global Anti-Corruption Compliance Guide"]
[]
["Report Generated: 5/1/2025"]
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["View your report results on next tab"]

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["Question","Luxembourg"]
["Anti-Corruption Compliance"]
["What is the key anti-bribery and corruption legislation in your jurisdiction?","The \nLaw of January 15, 2001 (the \nLaw) which repealed articles of the \nPenal Code and introduced anti-corruption provisions and the \nLaw dated February 13, 2011, related to corruption.\nThe \nLaw dated November 2, 2012, which approves the agreement for the establishment of the International Anti-Corruption Academy (\nIACA) as an international organization (this agreement ratified on December 11, 2012, was enforced on February 9, 2013).\n\n\n \n"]
["Has there been a specific anti-bribery and corruption law enacted in your jurisdiction in the last ten years?","The \nLaw dated February 13, 2011, related to corruption, of which provisions are available in the \nPenal Code (Arts. 246-250 and 253/Arts. 310 and 310-1).The \nLaw dated 12 March 2020 (\nMemorial A n°153, 16th March 2020) amending the \nPenal Code and transposing the \nDirective (EU) 2017/1371 of the European Parliament and the Council dated 5th July 2017 regarding the fight against fraud affecting the European Union’s financial interests entered into force on March 20, 2020. This text implements the principles and the aims of the convention based on \nArt. K3 of the \nEuropean Union Treaty on the fight against corruption involving officials of the European Communities or officials of the Member States of the European Union.\n\n\n \n"]
["Is a bribe payment to domestic government officials prohibited by the legislation?"," Yes: \n\n \n\t Anti-bribery provisions of the Criminal Code prohibit the acceptance of gifts or hospitality by government officials and/or public servants ( Arts 248 al.1 and 249 al.1 of the Criminal Code : anyone who accepts gifts or hospitality with no legal right will be punished) \n\t Anti-bribery provisions of the Criminal Code prohibit the acceptance of other advantages like donations to government officials and/or public servants, where the donations are made in return for supporting or refraining from doing an action ( Arts. 246, 248 al.1 and 249 al.1 of the Criminal Code : anyone who accepts advantages with no legal right and misuses their influence will be punished. \n \n"]
["Is a bribe payment to foreign government officials prohibited by the legislation?","The \nCriminal Code makes no difference between citizens of Luxembourg and residents of other nationalities with regard to bribery and corruption. All officials, be it citizens, foreigners, EU officials and institution employees fall within the scope of bribery offenses (\nArt. 252 of the \nCriminal Code).\n"]
["Is requesting or accepting a bribe prohibited by the legislation?","Yes, the \nPenal Code forbids active and passive corruption, so both the paying and receiving of a bribe is prohibited (\nArts. 246-251 of the \nPenal Code).\n"]
["Who is subject to the legislation?","Corporate bodies and individuals can be prosecuted for the commission of a crime or offense and be held liable for bribery. According to \nArt. 37 of the \nCriminal Code, the legal liability of an entity can be recognized in cases of active and passive bribery, as well as private bribery.\n"]
["Is there criminal liability for corporate entities who have either paid or accepted a bribe payment?","A company/corporate entity is liable for offenses committed in its name and interest by one of its legal organs or by one or more members of its legal organs. Criminal liability does not exclude natural persons who are perpetrators of or accomplices to the same act. (\nArt. 34-38 of the\n Penal Code).\n"]
["What is the penalty for individuals violating the law?","Individuals may be sentenced to jail and to a fine (\nArt. 246 to 251 and \n310-1 of the \nCriminal Code).\nThe confiscation called “confiscation spéciale” is applicable to individuals who have committed a misdemeanor (\nArt. 14 of the \nCriminal Code) or a crime (\nArt. 7 of the \nCriminal Code).\nAdditional penalties may be passed: loss of civil rights, disqualification from public procurement, prohibition from practicing certain professions.\n\n\n \n"]
["Assuming corporate entities are liable for violating the legislation, what is the penalty for corporate entities violating the law?"," Corporate entities may be sentenced to jail and to a fine. ( Art. 246 to 251 of the Criminal Code ). \n\n Companies/corporate entities are now also subject to criminal liability, and specific sanctions for felonies and misdemeanors incurred by legal persons include:  \n\n \n\t a fine; \n\t special confiscation; and \n\t dissolution. \n \n\n The confiscation is called “confiscation spéciale”. It applies to corporate bodies which have committed a misdemeanor or a crime ( Art. 35 of the Criminal Code ). \n\n The confiscation applies to any asset which is directly or indirectly the subject or the result of an infringement, which constitutes corruption offenses. \n  \n"]
["Assuming corporate entities are liable for violating the legislation, does having a compliance program designed to prevent bribery constitute a defense?","There exists no such specific mention under the laws of Luxembourg. Internal procedures such as the \nCode of Conduct and/or internal controls or any other practice of transparency and control implemented in the company may help prevent/detect the occurrence of a crime but in no way mitigates the liability of a company in the eventual occurrence of a crime.\n"]
["Assuming corporate entities are liable for violating the anticorruption law, is it possible for a corporate entity to reach a deferred prosecution agreement or leniency agreement with the enforcement authorities?","No, it does not exist in Luxembourg.  \n"]