This report surveys the legal provisions and the institutions in place in Luxembourg to combat bribery of foreign public officials and evaluates their effectiveness. It examines the mechanisms introduced in both the public and private sectors to prevent and detect acts of bribery of foreign public officials. It also reviews the effectiveness of mechanisms for investigating and prosecuting the offence of bribery of foreign public officials and related offences such as fraud and money-laundering. The report concludes with specific recommendations regarding prevention and detection, as well as prosecution and punishment. Key legal provisions to deter, prevent and fight corruption as submitted by Luxembourg to the review process are also included.