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Thursday, April 16, 2026

Corporate Compliance @ Tech Deals -Should a whistleblower system be introduced now? - Lexology

Primarily due to the implementation deadline for the EU Whistleblower Directive (Directive (EU) 2019/1937 of 23 October 2019 on the protection of persons who report breaches of Union law), which expires on 17 December 2021, the question of whether and how to introduce whistleblowing systems currently plays a major role for companies. This issue affects every sector of industry, including tech companies. The questions we are asked in this context are always the same: When will the German implementation law for the EU Whistleblower Directive come into force? Are we already directly obliged to implement a whistleblowing system due to the EU Directive? Can we implement a central whistleblowing system for the entire group? We would now like to provide some answers:

1. What does the EU Whistleblower Directive regulate?

From the perspective of the European legislator, notifications and disclosures by whistleblowers are an effective instrument for uncovering violations of the law. However, it is assumed that potential whistleblowers have so far been reluctant to report their suspicions for fear of retaliation. The EU Whistleblower Directive therefore sets a uniform minimum standard for the protection of whistleblowers across the Union, so that they are no longer inhibited from reporting or disclosing in the future. Not only employees are protected, but also third parties who have some connection to the company, such as freelancers or suppliers. However, not every (private sector)...



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