Whistleblowing

The law is based on the EU's whistleblowing directive. The law creates a framework for how to report misconduct or illegal activity and what kind of protection is provided to the whistleblower.

Companies must establish an internal reporting channel for reporting if they have at least 50 employees. Companies smaller than this must also have a reporting channel if they operate within the scope of the Money Laundering Act. An internal reporting channel can also be established voluntarily.

The whistleblower may not be subject to retaliation for making a report. The prohibition of retaliation applies to all companies and employers, regardless of whether the report is made to the company's internal reporting channel, to the centralised reporting channel of the authorities maintained by the Office of the Chancellor of Justice, or to the public. The report must always be made primarily to the company's internal reporting channel, if one exists.