Whistleblowing Laws in Europe: The Netherlands vs EU Country Comparison

From 17th December 2021, all European Union countries were required to transpose the EU Whistleblower Protection Directive (“Directive”) requirements into their national law. Immediate compliance is required from companies employing 250 or more individuals, while entities with 50 to 249 employees are granted until 17th December 2023 to ensure adherence.

Since the Directive’s 2021 transposition deadline, its requirements have already been applied to the public sector. This expanded scope allows for reporting a broader range of breaches, including risks of EU violations or acts of public interest.

Under the new legislation, companies must provide written and oral reporting channels for whistleblowers. Furthermore, upon receiving a report, organizations must acknowledge it within seven days and subsequently inform the reporter of the actions taken on the information within three months. In addition, the Directive aims to provide more robust protection for people who report breaches of EU law or ethical misconduct in the workplace. Employees who decide to file a report must now be provided with multiple clear reporting channels and be protected from retaliation.

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