EU Whistleblower Directive – Protection for Reporting Persons

Directive (EU) 2019/1937 on the protection of persons who report breaches of Union law

In Force Effective: 17/12/2021 EU-wide EU Directive

Overview

The EU Whistleblower Directive (2019/1937) establishes EU-wide minimum standards for the protection of persons who report breaches of Union law. It requires companies with at least 50 employees to set up internal reporting channels.

Who Is Affected?

  • 250+ employees: Obligation to set up an internal reporting channel since December 2021
  • 50+ employees: Obligation since December 2023
  • Financial sector companies regardless of size

Core Obligations

  1. Internal reporting channel: Establish a secure and confidential reporting mechanism
  2. Reporting officers: Appoint independent and qualified persons
  3. Procedure: Acknowledge receipt within 7 days, provide feedback within 3 months
  4. Confidentiality: The identity of the reporting person must be protected
  5. Prohibition of retaliation: No disadvantage for whistleblowers

National Transposition

  • Germany: HinSchG (Whistleblower Protection Act), in force since 2 July 2023
  • Austria: HSchG (Whistleblower Protection Act), in force since 25 February 2023
  • Switzerland: No specific transposition (non-EU member), but employment law protection under the Code of Obligations

Legal Sources

Whistleblower Directive: Does it affect you?

Find out if and how this regulation affects your company – we're happy to advise you.

Frequently Asked Questions

Who must set up an internal reporting channel?

All companies with at least 50 employees. In Germany the obligation has applied since December 2023 (HinSchG), in Austria since February 2023 (HSchG).

What types of breaches can be reported?

Breaches of EU law in areas such as public procurement, financial services, product safety, environmental protection, consumer protection, and data protection.

How are whistleblowers protected?

Whistleblowers may not be subjected to retaliation (dismissal protection, protection against reprisals). The burden of proof lies with the employer.