ARTICLE · 06 MARCH 2023

Whistleblowing In The Private Sector

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The Law transposing the EU Whistleblower Directive for the private sector has been published in the Official Gazette of today.

European UnionEmployment and HR

Bastiaan Bruyndonckx

The Law transposing the EU Whistleblower Directive for the private sector has been published in the Official Gazette of today (15 December 2022).

The law enters into force on 15 February 2023. Regarding the implementation of internal reporting channels, there is an exception for legal entities in the private sector with 50 to 249 employees: those specific rules will only apply to them from 17 December 2023. But the other rules of the law (e.g. protection for whistleblowers) do already apply as from 15 February 2023.

1. MATERIAL SCOPE OF APPLICATION

The material scope of application of the whistleblowing policy is broader than that intended by the EU Directive as it also concerns tax/social fraud and tax evasion. Moreover, reference is made to a non-exhaustive list of national laws transposing EU directives and regulations.

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