Antoine Deltour: LuxLeaks whistleblower speaks out

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Antoine Deltour: LuxLeaks whistleblower speaks out

Deltour-Antoine-c

Antoine Deltour, one of the two whistleblowers at the centre of the LuxLeaks scandal, said that he had “mixed feelings” after his conviction for leaking confidential information was upheld, but his sentence was reduced.

Luxembourg’s Cite Judiciare upheld an earlier judgment against the former PwC employee, as well as his ex-colleague Raphaël Halet , but reduced Deltour’s 12-month suspended prison sentence to six months.

“There was a lot of support outside the court. It is a partial victory that for the first time in Europe that a national judge recognised the whistleblower status for revealing professional secrecy, but a satisfying judgment would have been a full acquittal,” Deltour told International Tax Review.

The Frenchman also revealed to International Tax Review that he is considering appealing the decision.

“I need time to read carefully the judgment and then I will make a decision,” he said. “The last possibility [is] to contest the judgement and it will allow me to go to the European Court of Human Rights, but I haven’t made a decision yet.”

Despite the fact that he was convicted, Deltour is optimistic that his case will have a positive impact and bring greater tax transparency in the future.

“It’s a step forward to whistleblowers in Europe, as my lawyer said it is the first time a European judge recognised whistleblower statues . I think it is step forward for tax justice.”

“Unfortunately, the first trial and the appeal trial gave a lot of attention to the messenger and not to the message, which is about tax competition in Europe and how it is more or a little more transparent thanks to the leak. Tax competition is more intense than ever with the decreasing corporate tax rates everywhere in Europe and I think that is having consequences on budgets and public policing.”

“Today’s decision is a recognition of my role in this story,” he added.

more across site & shared bottom lb ros

More from across our site

CSR initiatives can sometimes venture into virtue signalling, but Ryan’s tax literacy event for schoolchildren was a genuine and necessary endeavour
Grant Thornton advanced plans to integrate its Australian firm into its US arm, as tax developments spanned law firm hires, aviation levies and digital services taxes
A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind
The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard
The UK tax authority’s deputy director of large business also reassured taxpayers that HMRC will not ‘nitpick’ returns
Sucafina’s tax chief was speaking at the ITR Pillar 2 Forum in London alongside experts from HMRC and other organisations
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
The UK-based big four spin-off firm has hired Marc Lien, who declared that most AI in professional services today is ‘cosmetic’
Projected revenue losses and exemption requests are harming the project’s capability and viability
HMRC secured lengthy prison sentences in a major payroll VAT fraud case, while law firms announced tax promotions and hires
Gift this article