EU Whistleblower Directive: Implementation Tracker - Whistleblowing Laws in Europe: An international guide

Austria

On 1 February 2023, the Austrian National Council passed the Whistleblower Protection Act. After plenary deliberation in the Federal Council and resolution, the Whistleblower Protection Act was published in the Federal Law Gazette on 24 February 2023 and came into force on 25 February 2023.

No

Published in Official Gazette on 24 February 2023

In force 25 February 2023

For companies with at least 250 employees, the draft law provides a transitional period of 6 months from the entry into force of the law to establish internal reporting channels.

Companies with 50 to 249 employees require an internal reporting channel by 17 December 2023.

Belgium

No

Published in Official Gazette on 15 December 2022

The Act came into force on 15 February 2023. Companies with 50 to 249 workers have until 17 December 2023 to provide an internal reporting channel.

Czech Republic

A bill was submitted to Parliament on 9 February 2021 and had successfully passed through the first stages of the legislative process. However, this was not completed by the October 2021 parliamentary elections. The legislative procedure was restarted with a draft of the Act presented by the Government at the beginning of May 2022. On 23 November 2022, the draft of the Act was approved by the Government and it is now heading to Parliament as part of the legislative process.

No

Not clear

Likely to be 1 July 2023

Denmark

The Whistleblower Protection Act was passed on 24 June 2021 and implements the provisions of the Whistleblower Directive.  Companies with 250 or more employees and public sector employers with 50 or more employees must establish a whistleblower scheme by 17 December 2021. 

Yes

Passed on 24 June 2021

In force 17 December 2021

Finland

The Whistleblower Protection Act was adopted in December 2022 and entered into force on 1 January 2023.

No

In force 1 January 2023

Companies have 3 months to establish internal reporting channels (but companies with <250 employees will have until 17 December 2023). 

France

On 16 February 2022, Parliament adopted a Bill which was published in the official journal and became law on 22 March 2022. The law came into effect on 1 September 2022.  Application Decree No. 2022-1284 setting out details of the requirements for internal procedures was published on  4 October 2022.

No

Passed on 16 February 2022 and published in Official Journal on 22 March 2022

Came into force on 1 September 2022

Germany

A draft bill was issued at the beginning of April 2022 which was passed by the German Bundestag in December 2022. The bill was, however, rejected by the German Bundesrat on 10 February 2023. Without the Bundesrat's approval, the law cannot be executed and enter into force. In March 2023, the German government restarted the legislative process/project and has now divided the draft bill into two parts, only one of which requires approval by the German Bundesrat. Both bills were reintroduced into the parliamentary procedure on 14 March 2023.

No

Unknown

Hungary

On 15 February 2023, the European Commission referred Hungary to the Court of Justice for failure to transpose and notify the national measures transposing the Directive. On 28 February 2023, draft whistleblowing legislation (no T/3089) was submitted by the Hungarian Government. It is not possible at this stage to predict when the law will be adopted.

No

Unknown

Unknown

Ireland

The Protected Disclosures (Amendment) Act was passed on 21 July 2022 to transpose the Directive into Irish law. On 12 October 2022, the Minister for Public Expenditure and Reform signed the commencement order for the Act. The order set 1 January 2023 as the date upon which the Act will commenced in its entirety 

No

Signed into law on 21 July 2022

1 January 2023

Italy

Implementing legislation (Legislative Decree 24/2003) was published in the Official Gazette on 15 March 2023 and enters into force on 30 March 2023.

No

In effect 30 March 2023

Employers with 250 or more employees require a reporting channel by 15 July 2023. Those with 249 or less have until 17 December 2023.

Luxembourg

On 10 January 2022, the Luxembourg Minister of Justice  introduced bill of law n°7945 implementing the Directive. Bill 7945 was published on 12 January 2022. The law will come into effect four days after its publication in the Official Gazette.

No

Unknown

The law, as currently proposed in draft, would enter into force on the 4th day after its publication in the Official Gazette.

Netherlands

On 24 January 2023, the Senate approved the Whistleblowers Protection Act. By Royal Decree of 17 February the Act entered into force on 20 February 2023.

No

Entered into force 20 February 2023

In force 20 February 2023

Smaller employers (50-249 employees) have until 17 December 2023 to implement an internal reporting channel.

Poland

Work is currently underway on a law to provide for the protection of whistleblowers. The second draft of the bill was published in April 2022 for public consultation. The third bill was published on 7 July 2022. The fourth bill was published on 4 August 2022. According to amendments made since the first draft there will only be a fine, and not imprisonment, for failure to implement an internal whistleblowing procedure on time. Criminal liability, however, remains for other acts such as retaliation against a whistleblower. Companies will have 4 months from the date of the publication of the bill in the Official Gazette to implement the protection of whistleblowers

No

Law expected to be passed in first quarter of 2023.

Law will come into force 2 months after publication in the official gazette. (Companies will have 2 further months to set up internal reporting channels).

Companies with 50 to 249 employees will require an internal reporting channel by 17 December 2023.

Portugal

A new law implementing the Directive was published on the 20 December 2021, which specified that it would come into force “180 days after its publication”, so on 18 June 2022.

No

Published on 20 December 2021

In force 18 June 2022

Romania

On 19 December 2022, the Romanian law implementing the Whistleblowing Directive was published in the Romanian Official Gazette and came into force on 22 December 2022.

No

In force 22 December 2022

Legal entities with 50 to 249 employees will have until 17 December 2023 to implement internal reporting channels.

Slovak Republic

On 3 November 2021, the legislative process began to implement amendments to the Whistleblower Act. The amendments have now been adopted by the Government of the Slovak Republic and may enter into the force in the first quarter of 2023.

No

Possibly Q1 of 2023

Already required under current whistleblowing laws

Spain

No

13 March 2023

Employers with 250 or more employees have until 13 June 2023 to implement a whistleblowing channel (3 months from publication of the law).

Sweden

Whistleblowing is regulated by the Swedish Act on the protection of persons reporting irregularities (the Whistleblower Act). The Act, which entered into force on 17 December 2021, stipulates that employers who have 50 or more employees must have internal whistleblower functions. The requirement to introduce whistleblower functions is mandatory and the requirement to implement internal whistleblower functions depends on the size of the business.

Yes

Passed on 29 September 2021

Came into force 17 December 2021 with compliance by 17 July 2022 for large companies  (250+ employees) and 17 December 2023 for medium-sized companies (50 to 249 employees)