Freedom of Expression vs. Corporate Confidentiality: A Deep Dive into Luxleaks Case – Halet v. Luxembourg


In a landmark judgment on May 11, 2021, the European Court of Human Rights (ECtHR) addressed the delicate balance between freedom of expression and the protection of confidential corporate information in the case of Halet v. Luxembourg (application no. 21884/18). The case, often referred to as “Luxleaks,” involved a former employee of PricewaterhouseCoopers (PwC) who disclosed confidential tax-related documents to the media, sparking debates about whistleblowing and corporate transparency.

Factual Background:

The applicant, an employee of PwC, disclosed several hundred advance tax rulings and tax returns to journalists between 2012 and 2014, leading to the Luxleaks affair. This revelation exposed advantageous tax agreements between PwC, representing multinational companies, and the Luxembourg tax authorities. While the applicant faced a criminal conviction for disclosing confidential documents, a co-accused, A.D., was acquitted on whistleblower grounds.

Legal Analysis:

1. Characterization of “Whistleblowing”:

The ECtHR assessed whether the applicant’s actions qualified as whistleblowing under Luxembourg law. The court acknowledged the hierarchical bond between the applicant and PwC, emphasizing the duty of loyalty. However, considering parallels with previous cases, the ECtHR recognized the applicant as a whistleblower.

2. Compliance with Criteria:

(a) Fifth Criterion – Balancing Interests:

The court delved into the balancing act between the public interest in receiving the information and the harm caused to PwC. The domestic courts ruled that the harm to PwC’s reputation outweighed the general interest. The ECtHR disagreed, emphasizing that PwC’s financial standing and reputation hadn’t suffered lasting damage. While acknowledging short-term harm, the court found insufficient grounds to challenge the domestic court’s view.

(b) Sixth Criterion – Proportionality of Penalty:

The ECtHR considered the fine imposed (EUR 1,000) as a fairly modest and justified penalty, taking into account the disinterested nature of the applicant’s actions. It opined that this penalty struck a fair balance between protecting the employer’s rights and upholding the applicant’s freedom of expression.


With a majority vote of five to two, the ECtHR concluded that there was no violation of Article 10 (freedom of expression). The judgment underscores the court’s commitment to striking a balance between safeguarding corporate confidentiality and ensuring the protection of individuals who expose information in the public interest.

The Luxleaks case serves as a crucial reference point in understanding the complexities surrounding whistleblowing, corporate transparency, and the legal boundaries of freedom of expression. As the ECtHR navigates these intricate issues, this judgment contributes significantly to the evolving jurisprudence on whistleblower protection in Europe.


[References: Guja v. Moldova [GC], Uj v. Hungary, Heinisch v. Germany, Medžlis Islamske Zajednice Brčko and Others v. Bosnia and Herzegovina [GC]]


(Visited 9 times, 1 visits today)

Leave a comment