The Luxembourg Ministry of Finance has completed the country’s first vertical risk assessment of exposure to breaches, circumvention or nonimplementation of international financial sanctions related to terrorist financing and proliferation financing. Covering 2018-2023, the assessment finds that Luxembourg has a robust legal framework but faces exposure from its substantial cross-border financial flows and international commercial activities. Increasingly indirect sanctions-evasion methods create a risk that Luxembourg entities may become inadvertently involved in complex financing structures despite limited direct links to affected countries. Legal persons, legal arrangements and certain designated nonfinancial businesses and professions are among those more exposed. The assessment assigns inherent and residual risk ratings by sector under a methodology aligned with the Financial Action Task Force approach and concludes that controls by public and private entities significantly mitigate the identified risks.