Is your business subject to the obligation to set up an internal whistleblower scheme?

Since 17 December 2021, employers in the private sector with 250 employees or more, among others, have been subject to the obligation to set up internal whistleblower schemes. 

With effect from 17 December 2023 it also becomes mandatory for employers in the private sector with 50 - 249 employees to make internal whistleblower schemes available to their employees which enable them to report breaches of special EU law rules as well as other serious breaches of the law or other serious matters.

Plesner advises clients on the obligations under the Danish Act on the protection of whistleblowers and on how to set up a scheme covered by these rules.

With effect from 17 December 2021, private employers with 250 employees or more and all public employers have been subject to an obligation to set up internal whistleblower schemes according to the Danish Act on the protection of whistleblowers (the "Whistleblower Act"). On 17 December 2023, this requirement is expanded  to comprise all employers in the private sector with 50 - 249 employees. Consequently, a large number of additional businesses will be affected.

If your business has 50 - 249 employees and you have not set up a whistleblower scheme yet, it must have been set up in accordance with the requirements in the Whistleblower Act on 17 December 2023.

Even if your business has already set up a sector specific whistleblower scheme under, for example, the rules of the Danish Financial Business Act, you should be aware of the supplementary rules in the Whistleblower Act. If you are also subject to the Whistleblower Act from 17 December 2023 because you have 50 - 249 employees, you should ensure that the current scheme is expanded and adapted to the rules under the Whistleblower Act. This is expected to imply a requirement for adjustment of the business' whistleblower and privacy policies. 

If your business currently has a voluntary whistleblower scheme in place but is subject to the obligation to set up a scheme under the Whistleblower Act, you should ensure that the terms of your scheme comply with the provisions of the Whistleblower Act. It will most likely require an adjustment of the business' whistleblower and privacy policies.

Plesner's whistleblower scheme

Plesner is highly experienced in setting up and administering whistleblower schemes, and we make our own whistleblower portal available to both private undertakings and public authorities.

We advise our clients from the setting up of the scheme to receipt and handling of reports, and we can assist with the investigation to which a report may give rise.  

Do you want to know more? 

If you want to know more about the Whistleblower Act or if you have any questions, for example in connection with setting up a whistleblower scheme or drawing up a whistleblower policy, please contact Partner Tina Brøgger Sørensen and Senior Counsel Jacob Falsner.

Read the Danish Act on the protection of whistleblowers (in Danish)

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