EU Institutions in Luxembourg: European Public Prosecutor's Office

Chronicle.lu has compiled a new series of articles dedicated to European institutions, bodies and agencies with a presence in Luxembourg.

Standing alongside Brussels in Belgium and Strasbourg in France, Luxembourg City is one of the European Union's three official seats. A founding member of the European Union (EU), Luxembourg is known internationally as a business and financial hub and hosts several major EU institutions and other bodies.

Based mainly in Luxembourg-Kirchberg, these institutions shape European law, finance and democratic processes and employ around 15,000 international professionals.

Throughout this series, Chronicle.lu will introduce the main European institutions, bodies and agencies in Luxembourg and explain how they work. This article focuses on the European Public Prosecutor's Office.

The European Public Prosecutor's Office (EPPO), operational since 2021 and headquartered in Luxembourg, is an independent EU body responsible for investigating and prosecuting crimes affecting the financial interests of the European Union.

Led by European Chief Prosecutor Laura Codruța Kövesi, the EPPO plays a key role in protecting the EU budget and ensuring that offences involving EU funds are brought to justice.

The EPPO investigates and prosecutes so-called "PIF offences", including cross-border VAT fraud involving damages of at least €10 million, fraud related to EU expenditure and customs, corruption affecting EU financial interests, misappropriation of EU funds and money laundering linked to such activities. It may also handle cases involving criminal organisations where the primary objective is to commit offences against the EU budget.

The scale of its activity has grown rapidly. By the end of 2025, the EPPO was handling 3,602 active investigations, with an estimated total damage of €67.27 billion to EU and national budgets. This represents a significant increase compared to the previous year and highlights the scale of financial crime affecting EU funds.

In 2025 alone, the EPPO opened 2,030 new cases, a rise of 35% compared to 2024, based on nearly 7,000 reports and complaints received. More than two-thirds of the estimated damage, €45.01 billion, was linked to revenue fraud, particularly VAT and customs-related offences.

In terms of judicial activity, the EPPO continues to expand its role in bringing cases before national courts. In 2025, it filed 275 indictments, an increase of 34% compared to the previous year, with a conviction rate close to 95%.

Judges also granted freezing orders worth €1.13 billion in EPPO investigations, while assets valued at €288.93 million were effectively frozen during the year.

Unlike many EU bodies, the EPPO operates through a dual structure combining a central office in Luxembourg with a decentralised network across participating Member States.

At the central level, the EPPO is composed of the European Chief Prosecutor, one European Prosecutor from each participating Member State, two of whom serve as Deputy Chief Prosecutors, as well as supporting staff. Together, they form the College of the EPPO, responsible for strategic decisions and internal procedures.

At national level, European Delegated Prosecutors conduct investigations in participating countries, working closely with national authorities such as police, customs and tax services.

In practice, cases are handled from start to finish by European Delegated Prosecutors, supported by financial investigators and analysts. Their work is overseen by the EPPO's Permanent Chambers, which ensure consistency and independence in decision-making. Once investigations are completed, cases are brought before national courts.

Currently, 24 EU Member States participate in the EPPO. Some Countries such as Hungary have not joined, while Denmark and Ireland benefit from opt-outs in this area. Cooperation with non-participating states is maintained through specific legal arrangements.

The EPPO also provides a direct channel for individuals, companies and organisations to report suspected fraud involving EU funds. Reports can be submitted in any official EU language via an online platform, and the office can open investigations where sufficient grounds are identified.

Based in Luxembourg (on the Kirchberg plateau), the EPPO contributes to the country's role as a key centre for EU governance. Its presence reflects a broader shift towards stronger EU-level enforcement mechanisms, particularly in areas involving cross-border financial crime.

As one of the EU's newest institutions, the EPPO represents a significant step in strengthening accountability and protecting taxpayers' money, ensuring that complex fraud schemes affecting the EU are investigated and prosecuted effectively across borders.

IK/JCA