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Friday, April 24, 2026

Whistleblowing in the private sector - Lexology

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.

Existing reporting systems, such as the possibility for employees to ask for an intervention in case of harassment or other psychosocial risks such as stress or burn-out, (on the basis of the Act on Well-being of employees) or the individual right to be assisted by and/or to consult a trade union or employee representative, are not affected and remain in place.

2. PERSONAL SCOPE OF APPLICATION

The regulations will apply to employees/officials who have obtained information in a work-related context. Self-employed consultants, trainees, ex-employees, directors, shareholders will also be protected if they report a breach in good faith.

3. “PROPORTIONATE”...



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