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EU Whistleblower protection

Managing your obligations with confidence

The EU Whistleblowing Directive 2019/1937 imposes minimum standards regarding the protection of whistleblowers against retaliation and the obligation to establish internal reporting channels at company level.

The Belgian law implementing this directive for the private sector entered into force by 15 February 2023, imposing two deadlines for the companies in scope, depending on the number of employees.


#employees (legal entity)                   Deadline
           250+                                          15/02/2023
       50 – 249                                        17/12/2023

While Belgium took the liberty to exceed its implementation deadline, companies do not have this luxury. Not having the internal reporting channel in place is sufficient to risk criminal or administrative fines. 

Thanks to our privileged and multidisciplinary collaboration with Deloitte and the Deloitte Legal Global network – our dedicated team of highly qualified lawyers is uniquely positioned to assist clients on all implications of the Whistleblower Directive. 

By teaming up, we can provide clients with the necessary tools and structure to comply with their new obligations and execute the necessary investigations to mitigate the risk of financial and reputational damage. Through our global network, we can tailor any whistleblowing framework to the country-specifics and handle cross-border reports. 

Our services include: 

  1. Policy drafting to establish a compliant whistleblowing scheme 
  2. Handling of the reports (timely confirmations of receipt/feedback) 
  3. Handling of investigations following a report, assisted by Deloitte Forensic experts where needed 
  4. Assessing and executing appropriate actions following the investigation  
  5. Filing claims on behalf of the company 
  6. Legal representation before court 
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