Survey of predicate offences to money laundering under Luxembourg law

Part 1 – Relevant offences from the standpoint of combatting money laundering and terrorist financing

• terrorist bomb attacks:

• terrorism messages and terrorist recruitment and training:

• possessing, making or using radioactive or nuclear materials, any explosive nuclear apparatus, any radioactive material dispersal or radiation-emitting device;


• using any radioactive or nuclear device or material, and using or damaging any nuclear facility in a way which releases or risks the release of radioactive material, or threatening to commit one of those offences, where those acts are committed unlawfully and with intent to cause death or grievous bodily harm or substantial damage to property or to the environment.

• desertion of children;


• abduction of a minor.

• abducting, or causing the abduction of, a child aged less than 7 years, even where the child has voluntarily gone with the abductor; concealing, or causing the concealment of, the existence of a child aged less than 7 years;


• false imprisonment: unlawful and unjustified detention for a period of more than one month; unlawful and unjustified detention for a period of more than ten days of a person related to the offender;


• violation by public servants of rights guaranteed by the Constitution; unlawful and unjustified detention for a period of more than one month of one or more persons by public servants;


• forgery and the use of forgeries committed by means of the falsification of the signature of a public servant, permitting the unlawful and unjustified detention;


• torture inflicted on an abducted person;


• hostage-taking.

• not being able to justify resources corresponding to one's lifestyle or not being able to justify the origin of property held, while being in habitual relations with one or more persons who either commit crimes or offences punishable by a maximum of at least four years' imprisonment and providing them with a direct or indirect financial advantage, or who are the victims of one of these offences;


• participation in a criminal association formed with intent to cause harm to persons or to violate property rights;


• providing any such association with arms, ammunition, equipment for use in the commission of crimes, accommodation, refuge or a place in which to meet.

• participation in a criminal organisation: a criminal organisation is a structured association composed of more than two persons, established over time with intent to commit, in a concerted manner, crimes and misdemeanours punishable by a term of imprisonment of a maximum of at least four years with a view to obtaining, directly or indirectly, pecuniary advantages.

• recruiting, transporting, transferring, accommodating and/or receiving any person, or exercising or transferring control over them, with a view to:


• the commission against that person of offences of procuring or sexual assault;


• exploitation of the labour or services of that person in the form of forced or compulsory labour or services, servitude, slavery or similar practices and, generally, keeping him or her in conditions contrary to human dignity;


• forcing him or her into a life of begging, exploiting his or her begging or placing him or her in the hands of a beggar to arouse sympathy amongst the public:


• removal of organs or tissue in contravention of the applicable legislation;


• causing that person to commit a crime or misdemeanour against his or her will.

• facilitating or promoting prostitution, sexual immorality or the corruption of minors;


• exploitation of minors for the purposes of prostitution or the production of shows or material of a pornographic nature;


• facilitating the entry, transit, stay or departure from the territory of a minor for the purposes of prostitution or the production of shows or material of a pornographic nature;


• getting a person to work as a prostitute, or leading or luring a person into prostitution or sexual immorality, by means of fraud, violence, threats or abuse of official authority, or by any other means of constraint, or by exploiting the particularly vulnerable situation of a person;


• facilitating the entry, transit, stay or departure from the territory of a minor for the purposes of prostitution or sexual immorality;


• possessing, directly or through an intermediary, managing, running or operating a house of ill repute or brothel;


• in the case of an owner, hotelier, landlord, inn-keeper or any other person, ceding, letting, making available or permitting the use of any premises in the knowledge that they are used or to be used for the exploitation of prostitution;


• procuring:

• pornography involving or showing minors aged under 18 or a particularly vulnerable person, notably on account of that person's illegal or precarious situation, pregnancy, illness, infirmity or physical or mental handicap;


• facilitating the entry, transit or illegal stay of a third country national.

• the unlawful cultivation, production, manufacture, extraction, preparation, exporting, importing, selling, offering for sale or putting into circulation of psychotropic substances;


• the unlawful transportation, despatch, possession or acquisition, for consideration or free of charge, of psychotropic substances for use by others;


• acting, even on an occasional basis, as a dealer or intermediary with a view to the acquisition of psychotropic substances;


• using such substances, as a group or in the presence of third parties;


• facilitating the use of such substances, for consideration or free of charge, for example by procuring premises for that purpose;


• producing or distributing propaganda or advertising in favour of such substances;


• fraudulently causing such substances to be issued to oneself (fake prescription, prescription of convenience), or causing them to be issued on presentation of such fake prescriptions;


• the administration of such substances by a doctor in such a way as to create, maintain or aggravate drug addiction;


• making, transporting, distributing or possessing equipment, materials or psychotropic substances, knowing that they are to be, or are being, used in or for the illicit cultivation, production or manufacture of such substances;


• refusing to undergo a medical examination where there are serious signs giving rise to a presumption that a person is carrying, on or in his body, drugs or toxic, soporific or psychotropic substances;


• the illicit use by the staff of an educational establishment of toxic, soporific or psychotropic substances in such an establishment;


• the illicit use by a doctor, dentist or pharmacist (or any other legally authorised depositary) of toxic, soporific or psychotropic substances in a prison facility, educational establishment or social services centre or in the immediate vicinity thereof or in any other place where schoolchildren or students pursue educational, sporting or social activities

• importing, manufacturing, transforming, repairing, acquiring, purchasing, possessing, storing, carrying, transferring, selling, exporting or trading in arms and ammunition designed to harm persons by means of lachrymatory, toxic, asphyxiating or inhibiting substances or similar substances, as well as their ammunition; arms and other devices designed to harm persons or property by fire or explosion, as well as their ammunition; knives with more than one edge, bayonets, swords, blades, sabres, spears, stilettos and throwing knives, pen-knives (…), and the spare parts needed for such arms and ammunition.

• the development, manufacture or assembly by any natural or legal person of prefabricated parts into a complete arm, the transformation, repair, acquisition, sale, use, possession, transportation, transfer, storage or retention by such persons of cluster munitions or explosive submunitions;


• the financing by any natural or legal person, knowingly, of cluster weapons or explosive submunitions.

• unauthorised searches or excavations aimed at discovering or bringing to light objects or sites of historic, prehistoric, palaeontological or other scientific interest;


• unauthorised exporting of objects of cultural interest;


• the intentional destruction, mutilation, degradation or disappearance of objects of historical or cultural interest;


• the unauthorised importing, marketing or exporting of chemical substances having anti-infective, anti-parasite, anti-inflammatory, analgesic, neuroleptic, anaesthetic, hormonal, anti-hormonal, antibiotic or anabolic effects;


• the removal of substances or organs from human beings in contravention of the law.

• persons, depositaries or agents of public authorities or law-enforcement agencies, or entrusted with a public service mission, or on whom a public electoral mandate has been conferred, including those of other States;


• judges and law officers, and any other person sitting as a court, including those of another State, any arbitrator or expert appointed either by a court or by the parties, non-professional members of a collegiate body called upon to adjudicate on the outcome of a dispute, or acting in an arbitral capacity subject to the rules on arbitration of another State or of an international public organisation;


• officials and members of the Commission of the European Communities, the European Parliament, the Court of Justice and the Court of Auditors of the European Communities;


• officials and agents of any other international public organisation, persons who are members of a parliamentary assembly of an international public organisation and persons exercising judicial or registry functions within another international court or tribunal.

• soliciting or approving, proposing or granting, without the right so to do, directly or indirectly, for oneself or for another, any offer, promise, gift, present or advantage of whatever kind, with the intention of either carrying out, or refraining from carrying out, an act in the performance of one's function, mission or mandate or an act facilitated by that function, mission or mandate; or exploiting one's actual or presumed influence with a view to obtaining from a public authority or administrative body any distinction, employment or contract, or any other favourable decision;


• using threats, violence or other act of intimidation with the same aim.

• this occurs where any person acting as a director or manager of a legal person, or as a proxy or servant of a legal or natural person, solicits or accepts, directly or through any other person or persons, any offer, promise or advantage of any kind, either for himself or for a third party, in return for doing or refraining from doing any act falling within the ambit of his functions or which is facilitated by those functions, without the knowledge and without the authorisation, as the case may be, of the board of directors or the general meeting, or of the principal or the employer;


• it also occurs where someone proposes, directly or through another, to any person acting as a director or manager of a legal person, or as a proxy or servant of a legal or natural person, any offer, promise or advantage of any kind, whether for the benefit of the offeree or another, in return for the offeree doing or refraining from doing any act falling within the ambit of his functions or which is facilitated by those functions, without the knowledge and without the authorisation, as the case may be, of the board of directors or the general meeting, or of the principal or the employer.

• negligent (simple) bankruptcy and fraudulent bankruptcy:

• the abstraction, concealment or conversion, by or for the bankrupt, of all or any part of the goods or moveable or immoveable property involved;


• making a fraudulent claim in the bankruptcy, either in one's own name or through others, in respect of alleged or exaggerated debts due;


• where the creditor, either together with the bankrupt or with any other person or persons, seeks to claim any special advantages by reason of the vote cast by him in the deliberations relating to the bankruptcy, or enters into a special deal resulting in any advantage in his favour at the expense of the bankrupt's assets;


• misconduct on the part of the administrator of the bankruptcy in his management thereof.

• converting or dissipating, to the detriment of another, any bills of exchange, moneys, goods, notes, receipts or written documents of any kind containing or giving effect to any obligation or discharge which had been handed over on condition that they were to be returned or used for a particular purpose;


• obtaining credit by fraud in a hotel or restaurant, etc.: with fraudulent intent, and without paying the price, ordering any food or drink and consuming it on the premises, procuring accommodation in an hotel or transportation in a taxi, filling up with fuel or lubricants, in a service station, the tank(s) of any vehicle or any other tank(s);

• fraudulently exploiting the ignorance or weak situation either of a minor, or of a person whose particular vulnerability, due to his or her age, an illness or infirmity, or a physical or mental handicap, is apparent or known to the perpetrator, or of a person in a state of psychological or physical subjection resulting from the exercise of serious or repeated pressure or techniques likely to affect his or her judgement, with intent to lead that minor or that person into an act, or an abstention from acting, which is seriously prejudicial to him or her;

• supplying credit at a rate exceeding the statutory interest rate (usury) and exploiting the needs or passions of the borrower;


• malevolently or fraudulently misusing a certificate, document or pleading after having produced it in a legal dispute.

• with a view to appropriating unto oneself a thing belonging to another, securing the handing-over or delivery unto oneself of any funds, moveable property, bonds, receipts or discharges, either by using a false name or claiming a false position, or by employing fraudulent practices to persuade others of the existence of false undertakings or of a fictitious power or credit, so as to create the hope or fear of some success, accident or other illusory event, or to abuse another person's trust or credulity.

• making false or incomplete statements with a view to obtaining or retaining any subsidy, compensation or other allowance borne or to be borne wholly or in part by the State, by a legal person governed by public law or by an international institution;


• wrongfully receiving a subsidy, compensation or allowance as a result of a false or incomplete statement;


• using a subsidy, compensation or allowance for purposes other than those for which it was initially granted;


• wrongfully accepting or retaining any subsidy, compensation or other allowance;


• making false or incomplete statements or omitting to communicate any information in breach of a specific obligation, with a view to avoiding or reducing one's legal contribution to the budgetary resources of an international institution;


• misusing any advantage that has been legally obtained and causing an unlawful diminution in the budgetary resources of an international institution.

• uses the company's property or credit in a way which he or she knows to be contrary to its interests, for personal advantage or for the benefit of another company or undertaking in which he or she holds a direct or indirect interest;


• uses powers which he or she possesses, or voting rights held by him or her, in that capacity, in a way which he or she knows to be contrary to the company’s interests, for personal advantage or for the benefit of another company or undertaking in which he or she holds a direct or indirect interest.

• Committing forgery with fraudulent intent or with intent to cause damage, in the balance sheets or the profit and loss accounts of companies (false signatures, alteration of entries).

• This offence is committed where a person, acting in his or her capacity as a member of the administrative, management or supervisory body of the issuer, or by reason of his or her participation in the capital of the issuer or his or her access to information on account of his or her work, profession or functions, or as a result of his or her criminal activities, possesses privileged information and uses that information by purchasing or selling, or attempting to purchase or sell, for his/her own account or for the account of another, whether directly or indirectly, the financial instruments to which that information relates;


• It is also committed where such a person communicates any privileged information to another person, otherwise than in the normal context of the performance of his or her work, profession or functions; or recommends to another person that the latter should buy or sell, or cause to be bought or sold by another person, on the basis of privileged information, the financial instruments to which that information relates;


• It also covers market manipulation.

• Aggravated tax fraud and tax evasion in relation to direct taxes, VAT and registration fees and succession duties:

• either the fraud concerns taxes which would have been due (at least 10 000 euros); or


• the individual concerned saves over 200 000 euros.

• a person systematically employs fraudulent practices with intent to conceal relevant facts from the administrative authorities or to persuade them of incorrect facts, and

• the fraud thus committed or attempted relates, per reporting period or operative event, to a significant amount, either in terms of the absolute amount thereof or in relation to the sums due,

• a material element: obtaining a tax advantage or a diminution in the tax collected;


• a moral element: intentional concealment

• Fifth and sixth subparagraphs of paragraphs 396 and 397 of the General Tax Law (Abgabenordnung)


• First and second paragraphs of Article 29 of the Law of 28 January 1948, as amended, designed to ensure the just and correct collection of registration fees


• First paragraph of Article 80 of the Law of 12 February 1979 on value added tax, as amended

• Fraudulently accessing or maintaining all or part of an automated system for the processing or transmission of data;


• hindering or distorting the functioning of an automated system for the processing or transmission of data;


• intentionally, and disregarding the rights of others, introducing data into an automated system for the processing or transmission of data which suppress or modify the data contained therein or the methods of processing or transmitting them;


• intentionally, and disregarding the rights of others, intercepting data in the course of their non-public transmission to, from or within an automated system for the processing or transmission of data;


• misuse of a device: producing, selling, obtaining, possessing, importing, disseminating or making available, with fraudulent intent, a computer device with a view to the commission of one of the offences referred to in Articles 509-1 to 509-4 or any electronic key allowing access, to the detriment of rights of others, to all or any part of an automated system for the processing or transmission of data;


• commercial spam (unsolicited commercial communications):

• unsolicited communications (systems for the making of unsolicited calls and the despatch of unsolicited communications for the direct marketing purposes):

• Theft committed without violence or menaces;


• theft committed by breaking and entering, climbing into premises or using duplicate keys; theft committed by a public servant abusing his or her  functions; theft involving the use of an allegedly authentic but actually inauthentic order of a public authority;


• theft committed with violence or menaces;


• extortion;


• murder committed to facilitate theft or extortion;


• handling stolen goods, where the penalty applicable to perpetrators of the crime is life imprisonment;

• in the case of judicial seizure of property, fraudulent misuse or destruction of moveable objects by the person from whom they are, or are to be seized; damage to, or the destruction of, any immoveable property seized; degradation of, or the destruction or misuse of, any objects given by way of security by the debtor or borrower or by a third party pledgor;

• deliberately setting fire to inhabited premises;

• destroying or knocking down any edifice, bridge, dam, dyke or embankment, roadway, railway or other construction belonging to another person;

• destroying any “steam-driven engine” (and by extension sabotaging any machines, electric motors, electrical installations operated by means of electric motors, etc.) where the offence is committed by a group of persons, or using violence, assault or menaces;


• destroying, degrading or damaging any moveable property of another person, where this is done by a gang or band, or using violence or menaces; murder committed in order to facilitate such destruction or damage, or to ensure that it is done with impunity;


• flooding all or any part of any mine workings, with wrongful or fraudulent intent.

• Counterfeiting or tampering with coins that are legal tender in the Grand Duchy or abroad;


• participation in the issue of coins which are counterfeit or have been tampered with, or in the introduction thereof on Luxembourg territory;


• counterfeiting or falsifying banknotes that are legal tender in the Grand Duchy or abroad;


• counterfeiting or falsifying certificates representing property rights, debts receivable or transferable securities legally issued by a legal person governed by Luxembourg public law or the public law of a foreign State, or by an international financial institution;


• counterfeiting or falsifying certificates representing property rights, debts receivable or transferable securities legally issued by a legal person governed by Luxembourg private law or the private law of a foreign State, or by a natural person;


• counterfeiting or falsifying any tangible payment instrument protected against fraudulent imitation which can be used to effect transfers of money or money's worth, such as credit cards, Eurocheque cards or other cards issued by financial institutions;


• knowingly receiving, possessing, transporting, importing, exporting or procuring any such banknotes or certificates representing property rights, debts receivable or transferable securities which have been counterfeited or falsified, and putting them into circulation.

• placing, or causing to be placed by way of addition or removal, or by any alteration whatsoever, on manufactured objects, the name of a manufacturer other than the true manufacturer thereof, or the trading name of a factory other than that which manufactured the objects in question.

• this offence is committed where an employee, worker or apprentice of a commercial or industrial undertaking, whether with a view to competition, or with intent to harm his or her boss, or to procure an unlawful advantage, uses or discloses, during his or her engagement or within two years after the end thereof, any business secrets or manufacturing secrets coming to his or her knowledge by reason of his or her situation;


• it is also committed where someone, having gained knowledge of business secrets or manufacturing secrets belonging to another person, uses or discloses those secrets, either through the intermediary of an employee, worker or apprentice or by means of an act contrary to the law or morality, whether with a view to competition, or with intent to harm the person to whom the secrets belong, or to procure an unlawful advantage;


• in addition, it is committed where a person, without having the right so to do, uses or communicates to another person any models, designs or patterns which have been entrusted to him or her for the carrying-out of special or industrial orders, whether with a view to competition, or with intent to harm the person to whom they belong or to procure an unlawful advantage.

• any wrongful or fraudulent infringement of copyright, related rights or the rights of database producers;


• selling, offering for sale, importing, exporting, fixing, reproducing, communicating, transmitting, making available to the public or generally putting or re-introducing into circulation, whether for consideration or free of charge, any work, supply or database without the authorisation of its author, the holder(s) of any related rights or the database producer;


• knowingly making available to the public any phonograms, videograms, CD‑ROMs, multimedia or other media, programs or databases produced, without the authorisation of the copyright holder, the holder(s) of any related rights or the database producers;


• reproducing any protected work, supply or database in order to digitalise, memorise, store, distribute or inject it or, generally, to make it possible for the public to access it, or communicating it to the public;


• wrongfully or fraudulently applying to a protected work or database the name of an author or of the holder of any related rights or any sui generis right of a database producer, or any other distinctive sign adopted by that author or holder in order to designate his work, supply or database;


• wrongfully or fraudulently applying, on the occasion of a supply by a holder of related rights or by a database producer, or on the medium containing that supply, the name of a holder of related rights or of any sui generis right of a database producer, of any distinctive sign adopted by the latter;


• selling, offering for sale, importing, exporting, fixing, reproducing, communicating, transmitting, making available to the public or generally putting or re-introducing into circulation, whether for consideration or free of charge, any work, supply or database to which the name of an author or of the holder of any related rights or of any sui generis right of a database producer, or any other distinctive sign adopted by that author or holder in order to designate his work, supply or production, has been applied.

• erecting any construction in contravention of the law;


• depositing refuse or waste outside the places specially designated for that purpose;


• destroying or changing biotopes such as ponds, wetlands, marshes, springs, dry grasslands, moors and heaths, bogs, ground cover made up of reeds or rushes, hedges, scrub or thickets;


• possessing, purchasing, transporting, importing, exporting, peddling, exchanging, offering for sale or exchange, or selling any protected plants or specimens of protected plants, or destroying any such plants or specimens;


• purchasing, transporting, importing, exporting, exchanging, or offering for sale or exchange any protected animal, or killing, hunting, capturing, keeping or stuffing any such animal, intentionally destroying or collecting their eggs in the wild or damaging or destroying their breeding grounds or rest and hibernation areas;

• polluting the atmosphere in conditions contrary to the law;


• contravening any laws relating to classified establishments, in particular those laying down the conditions in which certain industrial, commercial or artisanal establishments, whether public or private, or of any installations, activities or related activities or processes, or the existence, exploitation or operation thereof, may endanger or pose any  drawback in relation to the environment;

• throwing, depositing or introducing, directly or indirectly and intentionally or inadvertently, into any surface waters or subterranean waters any solid, liquid or gaseous substances which are polluted, polluting or likely to pollute;


• directly or indirectly abstracting any water or solid or gaseous substances from surface waters;


• cleaning motor vehicles, machines or other similar devices, or working on them, in the immediate vicinity of any waters;

• carrying out any movements of waste which are not in conformity with the national waste management plan;


• failing to comply with:

• contravening the statutory provisions on classified establishments (building consents, authorisations, operating permits);

• placing any biocidal product (a chemical product designed to destroy, repel or neutralise harmful organisms, to prevent them from acting or to combat them) on the market without authorisation; placing on the market, without authorisation, any active substance designed for use in relation to biocidal products; providing the Ministry with incorrect information likely to result, for the product or substance concerned, in the imposition of less stringent conditions for its marketing or use, or to conceal known information;

• the discharge by ships of polluting substances where this is done intentionally and (a) causes significant damage to water quality and the ecological functions of the natural environment or (b) causes the death of one or more persons or serious injury to one or more persons.

• on the protection of nature and of natural resources;


• amending the Law of 12  June 1937, as amended, on the planning of towns and of other large conurbations;


• supplementing the Law of 31  May 1999, as amended, setting up a fund for the protection of the environment.

• fraudulent contravention of the customs and excise laws: the importation, exportation or transit, without a declaration or with a declaration but under cover of authorisations that are false or have been obtained fraudulently, of any goods, whether or not liable to duties, which are subject, even on a temporary basis and for any reason whatever, to any prohibition, restriction or controls, upon entry or exit or when in transit, across all frontiers or part thereof, with a view to the fraudulent withholding of duties payable to the Treasury.

• forgery committed by any public servant or officer in the performance of his or her duties, whether by means of a fake signature, or by tampering with any deed, instrument, written document or signature, or by impersonation, or by any writing done or inserted in any register or other public document, from the time when it is drawn up or closed. Such forgery is also committed where the substance or circumstances of a document are falsified either by writing into it agreements other than those outlined or dictated by the parties or by declaring facts to be true which are not;


• forgery committed by any person: forgery in officially or notarially recorded documents or other public documents; forgery in commercial or bank documents or in private documents, including electronic privately executed documents, or by means of a fake signature, or by counterfeiting or tampering with any writing or signature, or by fabrication of any agreements, disposals, obligations or discharges, or by retrospectively inserting them in instruments or other documents, or by adding or tampering with clauses, statements or matters which those instruments or documents were intended to contain or record.

• uttering a forged document;


• the issuing by a public servant, prompted by gifts or promises, of a passport, hunting or fishing permit, passbook/paybook or waybill to a person whom he or she does not know, without satisfying him/herself as to the latter's name and status/position/capacity;


• the false certification by a doctor, surgeon or other medical officer, prompted by gifts or promises, of any illness or infirmity with the aim of exempting a person from some service legally owed or from any other obligation imposed by law;


• the issuing by a public servant or officer, in the exercise of his/her functions, of a false certificate or the falsification of a certificate by such a servant or officer, or the use by him/her of a false or falsified certificate;


• forgery committed in any telegram by a public servant (employee) or agent of a telegraph service;


• uttering any forgery committed in a telegram;

• perjury/false testimony in a criminal case, either against the accused or in one's own favour;

• the making of any false statement in a criminal case by an interpreter or expert, either against the accused or in one’s own favour.

• deliberately compromising the navigability or aeronautical safety of an aircraft;


• seizing an aircraft, exercising control over it or diverting it from its route without the right so to do, using trickery, violence or threats;


• an act of piracy committed against a vessel or any persons on board, or against persons or property, on the high seas or in a place not falling within the jurisdiction of any State.

• intentional homicide (murder);


• premeditated murder;


• parricide (murder of one's father, mother or other legitimate or illegitimate ascendants);


• infanticide;


• poisoning;


• deliberately striking or wounding which results in an illness which appears to be incurable or permanent unfitness for personal work, or the total loss of use of an organ, or serious mutilation;


• deliberately striking or wounding which results in death;


• striking or wounding a child aged less than 14 years, or depriving such a child of healthcare or food/drink;


• administering substances which cause an incurable illness or permanent unfitness for personal work, or the total loss of use of an organ;


• administering any substance which causes death, without intending so to do;


• preparing any food, drink, medication, articles of consumption or clothing, or cosmetic products (…), in such a way as to render them dangerous or harmful to human health; selling or distributing, offering for sale, or possessing or transporting such products or articles with a view to their sale or distribution, knowing that they are dangerous or harmful to human health; procuring or selling materials for use in the fabrication of such products or articles, where doing so results in the death of a person, or in an illness which appears to be incurable, or permanent unfitness for personal work, or serious mutilation, or the total loss of use of an organ;


• hindering the circulation of traffic on a railway (placing objects on the rails, or interfering with railway tracks or their supports), whether or not this results in injury or death;


• striking or wounding with aforethought any person who is related to the offender, or any vulnerable person, or any person in a subordinate position vis-à-vis the offender;


• murder by duelling; inciting a person to take part in a duel which results in death;


• violating or profaning any tomb, grave or monument erected in memory of the dead, accompanied by an assault on the integrity of the corpse;


• serious infringements of the 1949 Geneva International Conventions (concerning the treatment of prisoners of war and the protection of civilians in time of war), adversely affecting persons or property protected by those Conventions: intentional homicide, torture or inhuman treatment, serious assaults causing bodily harm or harm to health, deportation, detention, hostage-taking, (…) or the destruction or appropriation of property where this is not justified by military necessity and carried out on a large scale.

 Part 2- Offences of a less relevant nature in the context of combatting money laundering and terrorist financing

1. murder;


2. extermination;


3. enslavement;


4. deportation or forcible transfer of a population;


5. imprisonment or any other form of serious deprivation of physical liberty in breach of fundamental provisions of international law;


6. torture;


7. rape, sexual slavery, forced prostitution, forced pregnancy, forced sterilisation or any other form of sexual violence of comparable seriousness;


8. persecution of any group or community on political, racial, national, ethnic, cultural, religious or sexist grounds, or on the basis of other criteria universally recognised as inadmissible in international law, in correlation with any act referred to in Articles 136 bis, 136 ter or 136 quater;


9. forced disappearance of persons;


10. the crime of apartheid;


11. other inhuman acts of an analogous nature intentionally causing great suffering or grievous bodily harm or harm to physical or mental health;

1. any act provided for by the Geneva International Conventions of 12 August 1949, as approved by the Law of 23 May 1953;


2. any act constituting a serious violation of the laws and customs applicable to armed conflict, whether or not international, in the established context of international law;


3. in the case of an armed non-international conflict, serious breaches of Common Article 3 to the four Geneva Conventions of 12 August 1949, namely one of the following acts, committed against persons taking no direct part in the hostilities, including members of armed forces who have laid down their arms and those placed hors de combat by sickness, wounds, detention or any other cause:

• attempts on the life of, and plots against, the Grand Duke, the royal family and/or the form of the Government;


• crimes against the external and internal security of the State;


• treason and sabotage of national defence, insubordination and revolt in time of war, by a member of the armed forces.

• collusion between the civil authorities and the armed forces or their chiefs with a view to taking measures against the enforcement of a law or Grand-Ducal order or decree;


• plotting to the detriment of State security between the civil authorities and the armed forces or their chiefs.

• the misuse by any depositary or agent of a public authority or law enforcement agency, or by any person charged with a public service mission, of any public or private monies, bills of exchange used in lieu thereof, documents, certificates, instruments, deeds or chattels in his or her hands;


• the destruction or fraudulent suppression by any depositary or agent of a public authority or law enforcement agency, or by any person charged with a public service mission, of any deeds, instruments or certificates deposited with him or her or communicated to him or her by reason of his or her office or position.

• ordering the collection of, demanding or receiving, any sums in respect of duties, fees, taxes, contributions, moneys, revenues or interest, salaries or emoluments, in the knowledge that the sums in question are not due or exceed what is due;


• granting any exemption from liability to pay any public duties, contributions, taxes or fees, in contravention of the applicable legislation or regulations.

• this offence is committed where a public official or Government agent or servant, regardless of his or her capacity or grade, requests or orders, or causes to be requested or ordered, any action by, or the use of, a law enforcement agency to prevent the enforcement of a law or Grand-Ducal order or decree, or the collection of any tax legally introduced, or the enforcement of any judicial order or warrant or any other order emanating from a public authority.

• this offence is committed where a depositary or agent of a public authority or law enforcement agency, or any person charged with a public-service mission, or anyone acting at the instigation or with the express or tacit consent of any such person, inflicts on any person acts of torture, causing the latter severe pain or suffering, whether physical or mental, inter alia with a view to obtaining from him or her information or a confession, punishing him or her for an act committed or suspected to have been committed by him or her or by a third party, or intimidating or placing pressure on him or her or on a third party.

• rebellion (armed resistance with violence or menaces) committed by two or more persons, whether or not planned between them in advance, against employees or agents of the State acting in the enforcement of any laws, orders or ordinances of public authorities, judicial warrants or court judgments.

• causing or attempting to cause a pregnant woman to have an abortion against her will;


• concealment of birth, substitution of one child for another, or attributing a child to a woman who has not given birth; commissioning the performance of such acts, where they are actually carried out;


• bigamy.

• perjury by a person who has sworn or otherwise undertaken to tell the truth;


• knowingly producing evidence which is false or falsified;


• procuring a person to give false evidence; manoeuvres designed to prevent a witness from appearing or testifying freely;


• reprisals against a witness on account of his or her testimony; destruction or falsification of evidence, or impeding the gathering of such evidence;


• intimidation of a member or agent of the court, impeding action by such member or agent, or “influence peddling” designed to prompt him or her, by constraint or persuasion, not to perform his or her duties or not to perform them as they should be performed;


• reprisals against a member or agent of the court on account of the functions exercised by him or her or by another member or agent;


• the soliciting or acceptance by a member or agent of the court of any unlawful remuneration in the context of his or her official functions.