Luxemburg has superb ratings in the IPI, having low administrative burden, reasonable fiscal transparency, high judicial independence and great freedom of the press. Citizens highly rate in the Eurobarometer the quality of their government, despite a court sentencing a whistleblower after a high profile disclosure and the presence of many law companies either advising or defending tax ‘optimizers’ or even fraudsters from all Europe. Its access to information and regulation for conflict of interest for officials is below the EU average.