Agefi Luxembourg - juillet août 2026

AGEFI Luxembourg 6 Juillet / Août 2026 Économie A n estimated 27.6mpeoplewere in for­ ced labour in 2021. (1) From14De­ cember 2027, the FLR (2) prohibits any productmadewith forced labour, at any stage of its supply chain, in any pro­ portion, frombeing placed on, made available on, or exported fromthe EU market by economic operators. The EU Commission (EC) published Guidelines on the application of the FLR (Guidelines) on 26 June 2026. The forced labour risk database, single information submission point and customs guidance are not yet in place. The Guidelines address scope; the five­ stage investigative process; enforcement and penalties; a voluntary 6step due diligence frame­ work; the FLR’s relationshipwithCS3D, (3) CSRD, (4) EUDR (5) and EUBR; (6) and the violationreporting procedure. The Guidelines are nonbinding and provide practical direction on how the FLR is ex­ pected to work. Scope and core prohibition The focus of the FLR is to prohibit products made with forced labour. This covers forced labour used at any stage of extraction, harvest, production or manufacture, at any stage of the supply chain. Ser­ vices are excluded from scope, even if linked to the placement of aproduct on themarket. TheFLRdoes not cover the withdrawal of products which have reached end users already. For online sales, author­ ities assessdispatchareas, currencies, languages and domain names on a casebycase basis. Economic operator applies to natural, legal or associations of persons across the full chain, from upstream pro­ ducers to online sellers, no matter the tier at which forced labour occurs. Forced labour underArticle 2 of ILOConventionNo 29 is defined by three key elements: work or service, absenceofvoluntaryconsent,andcoercion.Voluntary means free and informed consent to take and leave a job. Involuntarywork can occur for a number of rea­ sons, such as false promises or misrepresented jobs, very low or no wages with degrading living condi­ tions, or inability to terminateemployment.Coercion includes restricting movement, debt bondage and withholding wages or identity documents. With re­ gard to child forced labour, coercion directed at the child’s parents also covers the child’swork. The Guidelines identify risk indicators for privately imposed forced labour and for Stateimposed forced labour (SIFL), suchas forced labour aspolitical coer­ cion, labour discipline or punishment for strikes. SIFLindicatorsrequireevidenceofsystemiccoercive Statepolicies andcannot beaddressed throughstan­ dardduediligence. Several private forced labour in­ dicators are also violations of EU labour law and may triggerparallel proceedingsunder other frame­ works. Documentary evidence from ordinary em­ ployment lawcompliancemaybe requestedduring an FLR investigation Investigative process The EU Commission investigates suspected forced labour outside the EU andMember State authorities handle domestic cases. Investigations are product­ specific and followfive stages. Initialassessment :theleadcompetentauthoritycol­ lects factual andverifiable information. The threepri­ oritisation criteria – scale and severity, volume of affected products, and share of the affected compo­ nent in thefinal product –must beweighed together. Preliminary investigation : operatorsmay be asked forinformationonforcedlabourriskmitigation,with 30 working days to respond. The authority then has 30 working days to determine whether a substanti­ atedconcern (7) exists.Duediligence,producttraceabil­ ity, certification schemes and workerdriven monitoring are all recognised approaches. Investigation : where a substantiated concern is es­ tablished, the lead competent authority notifies the operator within 3 working days of opening a formal investigation; operators have 3060 working days to submit information. Field inspections are permitted within and, in exceptional cases, outside the EU. The target is 9months to conclusion. Decisionandreview :abanviolationdecisioncarries a general prohibition, a withdrawal order and a dis­ posal order binding any operator subsequentlyplac­ ingorexportingthesameproductsontheEUmarket. Noncooperation can be included as evidence to es­ tablish a violation. Enforcement : the ICSMS Forced Labour Module (FLM)transmitsbanviolationdecisionstocompetent and customs authorities. Customs suspend and refuse release of noncompliant products. Member States must notify penalty rules to the EC by 14 De­ cember 2026. Due diligence, grievance and compliance expectations Due diligence under the FLR is voluntary and can help eliminate substantiated concerns, but docu­ mentation does not create a safe harbour: authori­ ties retain a certain degree of discretion in their investigation activities. The Guidelines give a 6step voluntary framework based on the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles on Business andHuman Rights: embed due diligence in policies; identify risks; prevention and remedia­ tion; monitor; communication; and cooperation in remediation. SMEspecific guidance is included. AlthoughtheFLRdoesnotrequiregrievancemecha­ nisms,grievancereportsmaybereliedonasevidence. Companies should ensure workers and suppliers’ workers have access to clear reporting channels. Remediation of a known forced labour risk does not protect against a banviolation decision while the productremainsontheEUmarket.Legalprofessional privilege over internal assessments is governed by Member State law. Enforcement, remediation andpenalties Once a banviolation decision is adopted, operators mustwithdrawunsoldbannedproductsanddispose of themfollowing thewastehierarchy. (8) Forproducts in supply chains of strategic or critical importance to theEU,authoritiesmaywithholdratherthandispose of themduring remediation. Financial penalties apply for noncompliancewitha banviolation decision, and not just for violating the forced labour ban itself. The penalty is calculated in 5 steps, with a gravity component of up to 60% of product value or between 01% and up to 4% of global annual turnover, adjusted for duration and proportionality. Member States must notify their frameworks by 14 December 2026. Remediationmeans restoring affected individuals or communitiestothepositiontheywouldhavebeenin had the forced labour not occurred, proportionate to the company’s involvement. Recognised forms in­ clude: restitution (return of documents, recovery of withheldwages);rehabilitation(medical,legalandso­ cial support, vocational training); financial compen­ sation (unpaid wages, physical or mental harm); nonfinancial compensation (reduced hours, im­ proved safety); guarantees of nonrepetition; and in­ ternal accountabilitymeasures. Whereriskscannotbeaddressedthroughpreventive or corrective measures, the Guidelines recommend disengagingfromthesupplierasalastresortincom­ pliancewith national law, international labour stan­ dards and collective bargaining agreements; informingmanagement and any trade union; artic­ ulating escalationmeasures upfront; mitigating ad­ verse impacts; and giving reasonable notice. Reporting possible violations From 14 December 2027, any natural or legal per­ son or association may submit information on al­ legedviolations via the ForcedLabour Single Portal (FLSP). Submissions must be in good faith with supporting evidence; manifestly unfounded sub­ missions will be discarded. Useful submissions identify the nature, location, duration and scope of the alleged forced labour and the products and op­ erators concerned. Submissions are confidential. The FLR amends the Whistleblower Directive’s Annex, extending protec­ tion to those reporting FLR violations in a workre­ lated context that covers a broad scope of employees andstakeholders. (9) Companieswith50ormore employees must maintain internal reporting channels.Retaliationexposestheemployerto sanctions. Implementationby authorities The Union Network Against Forced Labour Products, coordinatingnational authorities and the EC; the Expert Group on Forced Labour, advising on guidelines and good practices; and the aforementionedICSMSForcedLabourModule underpin implementation. TheFLRrequiresMemberStatestodesignatecompe­ tent authorities and notify the EC by 14 December 2025. Luxembourg has not yet done so. The lead au­ thority is determined bywhere the suspected forced labour occurs: the EC leads where it takes place out­ sidetheEU;therelevantMemberStateauthorityleads where it occurs on that State’s territory. Interactionwith other regulatory frameworks TheFLRis lexspecialis totheCS3D’s lexgeneralis ,which givesprecedencetomorespecificEUactswithstricter obligations. Compliance with other interconnecting frameworks does not insulate a company from FLR exposurenordoesevidencegatheredforthoseframe­ workscarryautomaticexculpatoryvaluebeforealead competent authority. There is no mandatory coordi­ nationmechanismacross the EU’s regulatory frame­ works, resulting in differing traceability standards, proportionality thresholds and enforcement cycles. Conclusion TheFLRappliesfrom14December2027.TheOECD’s 2026ResponsibleBusinessOutlookfoundthat70%of corporate audit programmes reach Tier 1 suppliers only, while 78%of forced labour cases occur at Tier 2 andbeyond. Companieswhose supply chainvisibil­ ity stops at Tier 1 are directly exposed to risks. Al­ though the FLR imposes an obligation of result that voluntary due diligence alone cannot discharge, buildingrobustcomplianceinfrastructurenow–sup­ plychainmapping,documentedriskassessmentsand governance frameworks – will strengthen a com­ pany’s position throughout the investigative process. Inscope entities should begin preparing their FLR­ specific compliance plans now. Sara GARCIA, Associate – ESG & Sustainability, Caroline Fort, Senior Associate – Employment Law, Dino SERAFINI, Counsel, Arendt & Medernach 1) Recital 2 FLR 2) Regulation (EU) 2024/3015 3) Directive (EU) 2024/1760 4) Directive (EU) 2022/2464 5) Regulation (EU) 2023/1115 6) Regulation (EU) 2023/1542 7) Defined inArticle 2(16) FLR 8) Directive 2008/98/EC 9) Directive (EU) 2019/1937, Article 4 EU Forced Labour Regulation: new EC guidance explained L eministre de lʹÉconomie, des PME, de lʹÉnergie et duTou­ risme, LexDelles, a présenté le 2 juillet le bilan 2025 des autori­ sations dʹétablissement ainsi que les principalesmesures de la future réforme dudroit dʹétablissement. Lʹobjectif est de simplifier les dé­ marches administratives pour les entreprises tout enmaintenant un niveau élevé de contrôle dans les secteurs les plus sensibles. En2025,leministèredelʹÉconomieaenre­ gistré 12.562 demandes dʹautorisation dʹétablissement,unchiffrequasimentsta­ ble par rapport à 2024 (12.578). En revanche, les créations dʹentreprises ontconnuuneforteprogression.Autotal, 6.815 nouvelles activités ont été lancées, contre5.741unanplustôt,soitunehausse de 18 %. Cette croissance est principale­ ment portée par certaines activités com­ merciales et plusieursmétiers artisanaux. Selon Lex Delles, ces résultats témoi­ gnent du dynamisme de lʹentrepreneu­ riat auLuxembourgmalgré un contexte économique toujours exigeant. Leminis­ tre estime quʹil est essentiel dʹoffrir aux entrepreneurs un cadre juridique à la fois simple, prévisible et équitable afin de favoriser le développement des petites et moyennes entreprises. Le nombre de demandes déposées par des prestataires étrangers souhaitant exercer temporairement une activité artisanale au Luxembourg a, en revanche, diminué. Avec 4.258 certifi­ cats délivrés en 2025, ce volume atteint son niveau le plus bas depuis 2016, une évolution notamment liée au ralentisse­ ment observé dans certaines branches du secteur de la construction. Parallèlement, 842 autorisations dʹéta­ blissement ont été invalidées à la suite dʹune faillite, soit une légère hausse de 3 % par rapport à lʹannée précédente. Malgré un renforcement des contrôles portant notamment sur lʹhonorabilité professionnelle, les dettes publiques et la lutte contre le blanchiment de capi­ taux, le délai moyen de traitement des dossiers est resté limité à 6,62 jours, bien en dessous des délais constatés il y a quelques années. Le ministre a également détaillé les grandes orientations de la réforme du droit dʹétablissement, actuellement en cours dʹexamen parlementaire. Le projet prévoit de distinguer les acti­ vités qui continueront à nécessiter une autorisation préalable de celles qui pourront être exercées sur simple noti­ fication. Les professions réglementées ou présentant des risques particuliers resteront soumises à un contrôle préa­ lable, tandis que les autres activités pourront démarrer plus rapidement grâce à une procédure entièrement dématérialisée et allégée. La réforme introduit également la pos­ sibilité de désigner un fondé de pouvoir pour assurer une présence permanente dans lʹentreprise lorsque le dirigeant ne peut pas être sur place. Elle prévoit aussi une adaptationdumécanisme de « nou­ velle chance », afin de faciliter le redé­ marrage dʹune activité après un échec entrepreneurial, ainsi quʹune moderni­ sationdes règles relatives à lʹhonorabilité professionnelle et aux dettes publiques. À travers cette réforme, le gouverne­ ment entend réduire les formalités administratives pour les activités les moins risquées tout en préservant les garanties nécessaires aubon fonctionne­ ment du marché et à la protection des acteurs économiques. Source : ministère de lʹÉconomie Le Luxembourg simplifie le droit d'établissement ©ENERGIE