Whistleblowing - Hinweisgeberschutz im Unternehmen

The Whistleblower Protection Act (HinSchG) came into effect on July 2, 2023. Now, all companies must implement the requirements of the new law within the current year 2023, or they risk facing fines. Private companies with more than 50 employees have particularly specific obligations. They must establish reporting channels and processes, create communication channels, inform and train employees and management, and develop concepts for handling reported cases. However, all other smaller companies also need to consider how to ensure that employees affected by whistleblower cases are protected under the law, including both the whistleblowers and those accused of violations, and that the incidents are handled swiftly and appropriately. The limited time until the implementation deadline is quickly passing and should be utilized, as the existence of appropriate facilities will be a focus in future compliance audits within companies. The guide supports the implementation of the Whistleblower Protection Act. The authors outline the essential contents of the law, highlight necessary tasks and design alternatives, and provide checklists and action packages for establishing an internal reporting system. These practical aids, which are primarily based on the wording of the law and initial practical experiences, are supplemented with considerations for introducing the new facilities, communication within the company, and thoughts on corporate culture. This enables those responsible in the company to work with their tax advisor to implement a comprehensive whistleblower protection system tailored to the company's needs in accordance with the law's requirements.