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NIS2 for waste-management companies in Luxembourg

Waste management is listed in Annex II of the NIS2 directive. Medium and large companies are important entities (lighter supervision, after the fact). In Luxembourg, the rules come from the Law of 5 May 2026 transposing NIS2, applicable since 10 May 2026; the authority is the Institut Luxembourgeois de Régulation (ILR).

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Who is covered in this sector

• Undertakings whose principal activity is waste collection, treatment, recovery or disposal

Companies for which waste management is not the principal activity are excluded.

The threats we see most in waste management

• Ransomware on route planning, weighing and billing
• Attacks on sorting and treatment plant control
• Account takeover and invoice fraud
• IT supplier compromise

Five priority measures

1. 01 Continuity plan for collection rounds without IT
2. 02 MFA and patching on plant and office systems
3. 03 Backups of weighing and billing data
4. 04 Supplier register with access rights
5. 05 Staff awareness on phishing and payment fraud

What Luxembourg requires

• The law of 5 May 2026 was published in the Mémorial A (No. 225) and has applied since 10 May 2026.
• The competent authority is the ILR. Self-registration was due within two months, i.e. by 10 July 2026.
• Entities must adopt a cyber-risk management policy covering the ten minimum measures of the directive (risk analysis, incident handling, business continuity, supply-chain security, cryptography…).
• Incident reporting: early warning within 24 hours, notification within 72 hours, final report within one month.

Significant incidents: early warning within 24 hours, notification within 72 hours, final report within one month. Fines set by the directive: up to €10 million or 2% of worldwide turnover for essential entities, and up to €7 million or 1.4% for important entities (whichever is higher).

Tools and guides

Waste management in other countries

Other sectors in Luxembourg

Frequently asked questions

Is my waste-management companie company in scope of NIS2 in Luxembourg?

Waste management is an Annex II sector. Medium and large companies are important entities (lighter supervision, after the fact). Small companies are generally out of scope unless designated. Our NIS2 check gives you the answer in two minutes.

What should we do first?

Register if you are in scope, name an owner, run a short risk assessment, and fix the basics: MFA, tested backups, patching, incident routine.

We are a supplier to this sector. Does it affect us?

Yes, indirectly: your customers must secure their supply chain and will ask you for evidence. See our supplier questionnaire guide.

Sources

• Guichet.lu / ILR — NIS2
• PwC Luxembourg — NIS2 in Luxembourg
• Paperjam — Up to 2,000 entities face NIS2 deadline

Last checked: 28 September 2026. This page is general information, not legal advice.