Understanding the Dutch Whistleblowing Law

Tuesday, June 20, 2023

8 Minutes reading time

Whistlehub content team

In recent years, whistleblower protection has become a crucial aspect of fostering accountability and transparency in both the public and private sectors. In response to the European Whistleblower Directive, the Netherlands implemented the Whistleblowers Protection Act, imposing new requirements on employers and providing extensive safeguards for those coming forward with valuable information. This blog post will explore key provisions of Dutch whistleblowing law, examine how it protects whistleblowers, and demonstrate its significance in maintaining ethical business practices.

Key Takeaways

  • The Dutch Whistleblowing Law provides extensive safeguards for whistleblowers, including internal reporting procedures, anonymous reports, an extended circle of protected individuals, a disadvantage ban, and an expanded concept of abuse.
  • Employers in the Netherlands must comply with the law's data protection requirements by December 17th, 2023 or face potential sanctions and penalties from competent authorities.
  • Whistleblowers are afforded legal protection against discrimination and dismissal under the new Act. Non-disclosure clauses that prevent employees from reporting misconduct are also null and void. Effective enforcement mechanisms ensure that infringement of European laws is readily investigated without fear of retaliation.

Overview Of The EU Whistleblowing Directive

The EU Whistleblowing Directive, which aims to provide a higher level of protection for whistleblowers across the European Union, is relevant to the Netherlands and has prompted the implementation of the Dutch Whistleblowing Law.

Relevance To The Netherlands

The EU Whistleblowing Directive plays a significant role in shaping the whistleblowing laws and protections within the Netherlands. Dutch legislators have been proactive in implementing necessary measures to align their national legislation with European standards.

With further amendments being made to comply with updated directives, businesses operating within Dutch borders must remain vigilant about adhering to both local and international regulations concerning transparency and accountability.

For example, private sector employers employing fewer than 250 employees are required to update their reporting procedures according to new guidelines laid out by December 17th, 2023.

This not only demonstrates commitment on behalf of Dutch authorities but also indicates what organizations can expect regarding regulatory compliance moving forward.

Dutch Whistleblowing Law: Key Provisions

The Dutch Whistleblowing Law includes provisions for internal reporting procedures, anonymous reports, the protection of a larger circle of individuals including volunteers and job applicants, a disadvantage ban for whistleblowers, and an extension of the concept of abuse to include infringements on European law.

Internal Reporting Procedures

The Dutch Whistleblowing Law mandates companies to establish comprehensive internal reporting procedures, ensuring the protection and effective handling of whistleblowers' reports. Key elements of these procedures include:

  • Creating a clear and accessible reporting channel for employees to raise concerns.
  • Designating a responsible person or department within the organization to handle whistleblower reports.
  • Ensuring that the designated person or department can operate independently and impartially.
  • Maintaining confidentiality of the reporting employee's identity, unless they have consented to be identified.
  • Providing training and awareness programs for employees on how to identify misconduct, which should be reported through the established channels.
  • Ensuring that reported concerns are promptly investigated with unbiased internal investigations.
  • Keeping records of all submitted reports and subsequent actions taken by the organization.
  • Implementing a feedback mechanism to inform whistleblowers about the status and outcome of their report within specified timeframes (confirmation within seven days and assessment feedback within three months).
  • Incorporating safeguards against retaliation towards whistleblowers, such as employment discrimination, dismissal, suspension, bullying, intimidation, or harassment.

Anonymous Reports

One notable provision in the Dutch Whistleblowing Law is the allowance for anonymous requests for investigation. This encourages whistleblowers to come forward without fear of retaliation, as their identity can be kept confidential through a lawyer or a designated confidential counselor acting as an intermediary.

For instance, when a whistleblower uncovers illicit activities within their organization, they can report it via an internal reporting procedure or through relevant competent authorities such as the Netherlands Authority for Consumers & Markets or Dutch Data Protection Authority.

Once submitted, they are assured that their report will be acknowledged within seven days, followed by an assessment within three months.

Enlarging The Circle Of Protected Persons

The Dutch Whistleblowing Law has extended protection to a wide range of individuals. The circle of protected persons now includes employees, civil servants, volunteers, interns, self-employed individuals, contractors, subcontractors, shareholders and job applicants.

This means that any individual who discloses misconduct or wrongdoing is safe from retaliation by their employers or colleagues. Employers must ensure they comply with the new Act's statutory requirements regarding internal reporting procedures and external reporting channels to competent authorities such as the Netherlands Authority for Consumers & Markets or Dutch Data Protection Authority.

Disadvantage Ban

Under the Dutch Whistleblower Protection Act, employers are prohibited from disadvantaging whistleblowers for reporting suspected wrongdoing. This means that an employer cannot take retaliatory measures against a whistleblower, such as demoting or dismissing them, reducing their working hours or salary, revoking benefits or opportunities for promotion, or otherwise discriminating against them in any way.

If a whistleblower does experience a disadvantage following their report and believes it is due to the report being made, then the burden of proof falls on the employer to show that it was not related to the report.

Extending The Concept Of Abuse

The Dutch Whistleblowing Law expands the definition of abuse to include reports of infringements of European law and internal rules involving public interest. This means whistleblowers can report on a wide range of issues without fear of retaliation, as long as they serve the greater good.

For instance, if an employee uncovers fraudulent activities that are detrimental to public welfare, they can now report it under this concept. This encourages transparency and accountability in all sectors, ensuring that entities comply with the relevant legal requirements while promoting ethical behavior among employees.

Protection For Whistleblowers

The Dutch Whistleblowing Law provides legal protection for whistleblowers against discrimination and dismissal, as well as data protection requirements to ensure their personal information is kept confidential.

Under the new Dutch Whistleblower Protection Act, whistleblowers are afforded legal protection against discrimination and dismissal. The law includes the following provisions:

  • Employers cannot terminate an employment contract solely because the employee has made a report or cooperated with an investigation.
  • Whistleblowers who have suffered damages as a result of reporting can seek compensation from their employer.
  • It is illegal for employers to take any actions against whistleblowers such as demotions, suspension, harassment, threats, negative assessments or exclusion from opportunities.
  • If an employer does take adverse action against a whistleblower, they must provide evidence that it was not due to the reporting.

These protections aim to encourage workers to come forward with reports of suspected wrongdoing without fear of retaliation. In addition, non-disclosure clauses that prevent employees from reporting suspected misconduct are null and void. Overall, these measures ensure that whistleblowers are protected both during and after the handling of a report.

Data Protection Requirements

The Dutch Whistleblowing Law includes provisions related to data protection requirements for whistleblowers. These requirements can be summarized as follows:

  • Works councils have the right to consent to the setting up of an internal reporting procedure, which must comply with data protection laws.
  • Reporting persons and those assisting them enjoy statutory protection against prejudice, including harassment and exclusion, which includes protection of their personal data.
  • Non - disclosure clauses that restrict the right to report suspected wrongdoing are null and void under the Act.
  • The Act requires employers to keep a record of reports, which must be protected in accordance with data protection laws.
  • The House for Whistleblowers, which enforces the Act, may impose fines or penalty payments for non - compliance with data protection requirements.
  • Competent authorities, to whom whistleblowers can report directly, are required to comply with data protection laws when handling reports.
  • Whistleblowers must receive confirmation of report receipt and feedback on the assessment of the report within specific timeframes to protect their personal data.

It is important for employers to align their reporting procedures with the new Act and comply with data protection requirements by December 17, 2023. Failure to do so could result in sanctions or penalties imposed by competent authorities. These measures aim at ensuring that whistleblowers can raise concerns without fear of retaliation while protecting their privacy rights.

Enforcement And Sanctions

The Dutch Whistleblowing Law outlines several enforcement and sanction measures to ensure that organizations comply with the act. The Whistleblowers Authority has options for sanctions if private entities fail to establish a whistleblowing system or do not comply with GDPR and the Dutch GDPR Implementation Act when operating their whistleblowing system.

Moreover, employers who violate the disadvantage ban can be fined up to €50,000.

Additionally, competent authorities such as De Nederlandsche Bank (the Dutch Central Bank) or Autoriteit Financiële Markten (the Netherlands Authority for Financial Markets) have administrative sanctioning powers in case of infringement of European law on financial markets regulations.

Overall, the enforcement and sanction measures provided under the Dutch Whistleblower Protection Act are essential in ensuring that both private and public-sector employers adhere to all provisions outlined under this regulation while protecting genuine whistleblowers from retaliation and discrimination.

Improvements And Amendments To The Law

The Dutch Whistleblowers Protection Act, which went into effect in February 2023, has some significant improvements to the previous law. Here are six key amendments:

  • The burden of proof now lies with employers to show that any disadvantage suffered by whistleblowers was not because of their report.
  • Works councils and employee representative bodies must now give explicit consent to the internal reporting procedure, and the employer cannot unilaterally decide on procedures.
  • Employers must keep a record of both anonymous and non - anonymous reports for at least ten years.
  • The circle of protected persons has been expanded beyond employees to include interns, volunteers, self-employed individuals, contractors, subcontractors, shareholders, and job applicants.
  • Anonymous requests for investigation have been introduced with a lawyer or confidential counselor acting as an intermediary between the whistleblower and the competent authority.
  • Finally, there is a provision that allows whistleblowers to claim compensation if they suffer harm as a result of their report.

These changes aim to improve whistleblower protection in the Netherlands substantially.


In conclusion, the Dutch Whistleblowing Law offers crucial protection for whistleblowers in both the public and private sectors. The law's key provisions include internal reporting procedures, anonymous reports, extending the circle of protected persons to include volunteers and job applicants, a disadvantage ban, and an enlarged concept of abuse.

In addition to legal protection against discrimination and dismissal, whistleblowers are also covered by data protection requirements. Effective enforcement mechanisms ensure that competent authorities readily investigate infringement of European laws without fear of retaliation.

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