Microfon with a purple background
28.06.2023 | KPMG Law Insights

Podcast series “KPMG Law on air”: The Whistleblower Protection Act is coming

42 percent of all corporate wrongdoing is uncovered as a result of internal tips, according to an international organization that fights white-collar crime. Many companies have already set up whistleblower hotlines. Such hotlines will soon be mandatory for all companies with 250 or more employees. This is because the Whistleblower Protection Act comes into force on July 2, 2023. Employees who report wrongdoing in the company then enjoy comprehensive protection against reprisals. This will possibly lead to companies uncovering even more legal violations with the help of their own employees.

Companies should review their reporting systems as soon as possible

For companies, however, this also means that they must implement the requirements of the law as quickly as possible. Even smaller employers are required to set up reporting offices after a short grace period. Those who already have a whistleblowing system should check whether it meets the legal requirements and adapt it if necessary.

In the podcast, Dr. Bernd Federmann, partner and head of compliance and white-collar criminal law, and Andreas Pruksch, senior manager and specialist attorney for labor law, describe how companies design their reporting systems, even in international groups. They also explain why it can be worthwhile to go beyond the minimum legal requirements.

The contents of the podcast are:

  • From minute 1:05: What the new law is supposed to do
  • From minute 2:08: The law protects whistleblowers from reprisals
  • From minute 2:43: What does the implementation of a reporting system look like in practice?
  • From minute 3:49: Existing systems may need to be adapted
  • From minute 4:09: Reporting systems in corporations
  • From minute 5:20: What to watch out for with international corporations
  • From minute 7:05: Deadlines that companies must observe
  • From minute 8:03: Regulators likely to follow up on implementation
  • From minute 8:59: These violations can lead to fines
  • From minute 10:20: How does the law affect corporate culture? What should be considered when communicating?
  • From minute 12:00: Why internal cues are so important for companies
  • From minute 13:48: How do companies design whistleblower hotlines in practice?
  • From minute 15:53: How many clues to expect
  • From minute 17:30: For which groups of people should the reporting channel be opened?
  • From minute 19:14: Why it can make sense to also accept anonymous reports

All “KPMG Law on air” episodes can be found here.

Explore #more

13.06.2024 | Press releases

Handelsblatt and Best Lawyers honor KPMG Law Experts

Best Lawyers has once again identified the best commercial lawyers in Germany for 2024 exclusively for Handelsblatt. A total of 28 lawyers were honored by…

27.05.2024 | KPMG Law Insights

Agreement on ecodesign regulation: products to become more sustainable

After lengthy negotiations, the Council and Parliament of the European Union reached a provisional agreement on the Ecodesign Regulation on the night of December 5,…

22.05.2024 | KPMG Law Insights

The AI Act is coming: EU wants to get a grip on AI risks

For many people, artificial intelligence (AI) is the great hope for business, healthcare and science. But there are also plenty of critics who fear the…

17.05.2024 | KPMG Law Insights

Podcast series “KPMG Law on air”: When the family business is to be sold

Around 38,000 family businesses are currently handed over each year. In most cases, the change of ownership takes place within the family. But more and…

03.05.2024 | KPMG Law Insights

Doubts about inability to work? What employers can do

The certificate of incapacity for work (AU certificate) serves as proof of incapacity for work due to illness. However, only if the certificate meets certain…

27.03.2024 | KPMG Law Insights

EU Buildings Directive: life cycle greenhouse potential becomes relevant

On March 12, 2024, the EU Parliament approved the amendment to the EU Buildings Directive. The directive obliges member states and, indirectly, building owners and…

19.03.2024 | Business Performance & Resilience, KPMG Law Insights

CSDDD: Provisional agreement on the EU Supply Chain Directive

The EU member states agreed on the CSDDD, the EU Supply Chain Directive, on March 15, 2024. Germany abstained from the vote. Negotiators from the…

21.02.2024 | KPMG Law Insights, KPMG Law Insights

The Digital Services Act – what does it mean for companies?

The Digital Services Act (DSA) is a key component of the EU’s digital strategy and came into force on November 16, 2022. As a regulation,…

15.02.2024 | KPMG Law Insights

Data compliance management: How to implement it in practice

Part 3 of the article series “Professional tips for data compliance management”   The third part of this series of articles deals with data compliance

14.02.2024 | Business Performance & Resilience, PR Publications

Guest article in ZURe: Monitoring the implementation of the LkSG

The current issue of ZURe (p. 20 ff.) contains a guest article by KPMG Law Partner Thomas Uhlig (Head of General Business and Commercial Law),…


Dr. Bernd Federmann

Stuttgart Site Manager
Head of Compliance & Corporate Criminal Law

Theodor-Heuss-Straße 5
70174 Stuttgart

tel: 0711 781923418

Andreas Pruksch

Senior Manager

Theodor-Heuss-Straße 5
70174 Stuttgart

tel: +49 711 781923-419

© 2024 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a public limited company under German law and a member of the global KPMG organisation of independent member firms affiliated with KPMG International Limited, a Private English Company Limited by Guarantee. All rights reserved. For more details on the structure of KPMG’s global organisation, please visit

 KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.