Those who do not set up the internal reporting office in time still have a grace period until 1 December 2023 – only from this date onwards fines can be imposed.

For companies with 50 to 249 employees, the obligation to set up internal reporting offices applies only from 17 December 2023, although they do not have a "grace period" regarding fines.

Lengthy legislative process

The agreement in the mediation committee on 9 May 2023 practically concluded the legislative process for implementing the EU Whistleblowing Directive after lengthy negotiations. The Bundestag and Bundesrat agreed on a number of amendments that also correspond to the efforts of the IHK organisation at both state and federal levels – including the DIHK during the first expert hearing in October 2022.

The Bundesrat rejected the original draft law in February 2023. Compared to this version, the following improvements were achieved after lengthy back-and-forth and a second hearing with DIHK involvement in March:

• There is no obligation to set up anonymous reporting channels – and certainly none where later communication with the anonymous whistleblower must be possible.
• Whistleblowers should, in cases where effective action can be taken against the violation internally and they do not fear reprisals, prioritise reporting to an internal office.
• Documentation can be retained for longer than three years to meet the requirements of this law or other legal regulations, as long as this is necessary and reasonable.
• Whistleblower protection only applies to reports of violations from the professional environment.
• The fine framework has been reduced from 100,000 to 50,000 euros. In addition, no fines will be imposed for a transition period of six months due to the lack of reporting channels.
• Whistleblowers are not entitled to compensation for non-material damages.
• The reversal of the burden of proof in connection with whistleblower discrimination only applies if the whistleblower asserts it themselves.

On 2 June, the Whistleblower Protection Act was published in the Federal Law Gazette; its provisions mostly come into force on 2 July 2023.

From then on, the reporting channels will also be published on the Federal Office of Justice website, through which whistleblowers can contact the federal external reporting office electronically, in writing, by phone, or in person. This is explicitly desired only when whistleblowers fear professional reprisals and/or when internal action against the violation is not effective.