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

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Information contained in this implementation tracker is produced using a variety of sources. The tracker is updated as soon as we become aware of changes and is accurate to the best of our knowledge at the time of publication.

2 EU Member States have taken no or minimal implementation action
15 EU Member States are in the process of legislating for implementation of the Directive
10 EU Member States have passed implementing legislation

Country

Implementation activity

Traffic light

Was implementation complete by 17 December 2021?

When is implementing law expected to be passed?

When is law implementing law expected to come into force?

Austria

The Federal Ministry of Labor has confirmed that work on transposition of the Directive is in progress. It had said that the evaluation procedure should be initiated at the end of April/beginning of May 2022, with the draft law then forwarded to the National Council. On 7 June 2022 a draft law was published. This will be under review for six weeks. Depending on the review outcome, the law may then be approved by the national assembly and enter into force the day after publication in the federal gazette.

AMBER

No

Unknown

Unknown

Belgium

The Federal Department of Economy commissioned a legal study on the government’s obligations arising from the Directive and the development of a draft bill to transpose the Directive.  On 4 March 2020 and 9 January 2021 proposed resolutions were submitted (which remain under discussion) which request the Belgian federal government to transpose the EU Directive. A legislative proposal was submitted to the House of Representatives on 24 June 2020  by a party not represented in the current Belgian government.   In the meantime,  a preliminary draft bill has been issued (but has not yet been published) and the National Labour Council has provided its advice on the preliminary draft bill. It is currently unclear when the preliminary draft bill will be published but the Belgian Government had indicated that it intends to adopt a draft bill by the summer of 2022. 

AMBER

No

By summer 2022

The act transposing the Directive will come into force on the 10th day following publication in the Official Belgian State Gazette, unless if the act itself sets a different date.

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 has now been restarted with a new draft of the Act presented by the Government at the beginning of May 2022. Meanwhile, based on the direct effect of the EU Directive for public institutions, the Ministry of Justice has issued a methodology for public institutions to serve as a compliance guide for the Directive.

AMBER

 

No

Not clear - possibly Q3/2022

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. 

GREEN

 

Yes

Passed on 24 June 2021

In force 17 December 2021

Finland

A working group was set up in early 2020 to address implementation including considering e.g. (i) the need for a separate law on the protection of reporting persons; (ii) whether the national law should go beyond the minimum scope of the Directive; and (iii) to which authority external notifications would be made. A draft Government bill has been prepared and circulated for comments. The introduction of the draft bill has been postponed several times,  but is currently expected to be finalized and presented to Parliament in week 38 (19 September 2022).

AMBER

 

No

Unlikely to be passed before Q3 of 2022

Unlikely to be before Q3 of 2022

France

On 21 July 2021 a  bill was presented to  Parliament. On 25 October 2021, the Government decided to use the accelerated procedure to pass the bill. On 1 February 2022, deputies and senators in a joint committee agreed on the final version of the Bill. On 16 February 2022, Parliament adopted the Bill which was published in the official journal on 22 March 2022.   The law will become enforceable on 1 September 2022, so companies have a further 6 months to adapt their internal whistleblowing policies.  Note that on 18 February 2022, the Bill was referred to the French Constitutional Council by the Prime Minister to decide on its constitutionality. Should the Constitutional Council consider that some provisions of the Bill are not compliant with the French Constitution, some provisions could be amended or removed. The date of the Constitutional Council‘s ruling is not yet known. 

GREEN

 

No

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

Coming into force on 1 September 2022

Germany

The former government failed to implement the Directive by 17 December 2021.  The new coalition government has included the transposition of the Directive in the coalition agreement,  but no concrete date has been set.  At the beginning of April 2022, the Federal Ministry of Justice published an initial draft bill that goes beyond the EU Directive.

AMBER

 

No

The implementing law is currently expected to be passed in June 2022.

If the implementing law is passed in June 2022, it is currently expected that the law would come into force in autumn 2022.

Hungary

No information has been published by the Hungarian government regarding implementation.

RED

 

No

Unknown

Unknown

Ireland

The Protected Disclosures (Amendment) Act was passed on 21 July 2022 to transpose the Directive into Irish law.   A commencement order from the Minister for Public Expenditure and Reform is awaited to commence the Act. 

GREEN

 

No

Signed into law on 21 July 2022

Third quarter of 2022

Italy

According to information provided by the President of the Italian Anti-Corruption Authority (ANAC), a draft law has been prepared over the last year (2021) with the involvement of ANAC’s representatives. The legal authority granted to the Government in April 2021 to prepare legislation implementing the Directive has expired. A new law to mandate the Government to transpose the Directive is being debated in the Senate.

RED

 

No

Unknown

Unknown

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. It is anticipated that implementation of the Bill will happen in the course of 2022 and the law will come into effect four days after its publication in the Official Gazette.

AMBER

 

No

During the course of 2022

During the course of 2022

Netherlands

On 16 December, the government announced that the implementation deadline of 17 December 2021 would not be met. A committee meeting was held on 21 April 2022 in which the minister announced that the government will submit a revised draft act on Whistleblowing to the House of Representatives before the summer (2022) in order to meet the wishes of the House.

AMBER

 

No

During the course of 2022

For the time being, the intended date of entry into force for smaller employers (50-249 employees) remains 17 December 2023. 

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. According to the amended bill 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 3 months from the date of the publication of the bill in the Official Gazette to implement the protection of whistleblowers.






AMBER

 

No

Q2 of 2022

It is possible that the current version of the bill will be further amended during parliamentary work on the bill

 

Law will come into force 2 months after publication in the official gazette. (Companies will have one further month 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 specifies that it will come into force “180 days after its publication”, so on 18 June 2022.

GREEN

 

No

Published on 20 December 2021

Coming into force 18 June 2022

Romania

There were various draft bills under discussion for the implementation of the Directive in 2021, two of them being submitted in parallel to the Romanian Parliament for debate and approval. However, in May 2022 the Romanian Parliament rejected one of the draft bills. The remaining bill was initiated by the Ministry of Justice and approved by Romanian Government on 9 March 2022. On 29 June, the draft bill was approved by the Romanian Parliament. The law now has to be promulgated by the President and afterwards published in the Official Gazette of Romania.

AMBER

 

There is no implementation date confirmed. But if the current quick pace is maintained this is likely to be during Q3 2022

Once approved by Parliament, laws are promulgated by the Romanian President and then published in the Official Romanian Gazette. As a rule, the law will come into force on the 3rd day following publication in the Official Romanian Gazette, save where a different date is specified.

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 to implement amendments to the current whistleblower protection las began and currently the interdepartmental comments procedure is ongoing (on 25 November 2021 the assessment of comments submitted during the interdepartmental procedure started). The aim of the proposed changes is to harmonize national law with the Directive. The proposed changes will be incorporated into the existing Whistleblower Act, enhance and clarify several definitions, widen the application of the Whistleblower Act and introduce new obligations.

AMBER

 

No

Probably Q4 of 2022

Already required under current whistleblowing laws

Spain

In June 2020, the Ministry of Justice created a working group to prepare a draft bill. In January 2021, the Ministry began a period of public consultation on implementation following which  the General Codification Commission prepared a draft law.   The draft was approved by the Council of Ministers and published on 8 March 2022. The public hearing process was open until 17 March 2022 and the next stage is for the draft bill to be discussed in Congress before there can be final approval.




AMBER

 

No

Unlikely to be during 2022

Likely to be 2023. It is expected that for entities with 50 to 249 employees, internal reporting procedures will be required by 1 January 2023.   Employers with 250 or more employees are expected to have 3 months from approval of the law to comply.

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.

GREEN

 

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)


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