Antoine Deltour and Raphael Halet, two former employees at services firm PricewaterhouseCoopers (PwC), and French journalist Edouard Perrin face charges over the theft of thousands of confidential files in the so-called LuxLeaks scandal.
The opening of the trial brought an unusual intervention by France in fellow EU-member Luxembourg's legal affairs, with Finance Minister Michel Sapin saying that he "would like to offer (Deltour) all our solidarity."
If found guilty, they face jail terms of up to 10 years.
The eruption of the Luxleaks affair in November 2014 exposed "sweetheart" deals that saved firms including Apple, IKEA and Pepsi billions of dollars in taxes while European Commission President Jean-Claude Juncker was Luxembourg's prime minister.
A series of global news outlets examined 28,000 pages of documents obtained by the International Consortium of Investigative Journalists (ICIJ), revealing the full scale of the tax breaks won by 340 companies.
Former auditor Deltour, 31, told the court today he "recognises the substance" of the facts of the case while Halet, 40, and Perrin, 45, both dispute the charges.
"I feel very calm, I acted in the public interest," Halet told AFP as he arrived for the trial.
Deltour is accused of stealing documents from the database of the accounting firm before he left in 2010, revealing business secrets, violation of professional secrets and money laundering.
Perrin is charged with being an accomplice in all the offences, while Halet -- who is accused of being behind a separate leak -- faces the same charges as Deltour.
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