Search
Contact
22.02.2023 | KPMG Law Insights, KPMG Law Insights

Whistleblower Protection Act delayed – Bundesrat refuses to give its approval

The enactment of the Whistleblower Protection Act continues to be delayed. With the law, Germany would have fulfilled its obligation to implement EU Directive 2019/1937. The so-called Whistleblower Directive aims to protect employees who disclose violations of EU law. The deadline for implementation was already December 17, 2021.

After lengthy negotiations, the Bundestag finally passed the Act for Better Protection of Whistleblowers (Whistleblower Protection Act) about a year later, on December 16, 2022. Among other things, the draft law stipulates that companies and organizations with at least 50 employees must set up whistleblower protection systems. According to the bill, employees who provide information about violations of the law should be protected from reprisals.

On February 10, 2023, the Federal Council should have given its approval. But the states led by the CDU/CSU have stopped the law for the time being. Now it goes to the mediation committee.
The point of contention is that the draft law goes far beyond the requirements of the EU directive. In the third reading in the Bundestag in December, the law had undergone some further tightening, such as the obligation to allow anonymous reporting.

Most EU countries have now fulfilled their obligation to implement the directive. The European Commission has now taken the eight remaining states, which include Germany, to the European Court of Justice. This will also increase the pressure on German politicians to reach an agreement in the mediation committee as soon as possible.

Explore #more

14.05.2025 | KPMG Law Insights

BGH on customer installations: Decision orders application in line with the directive

In a ruling dated May 13, 2025, the BGH classified the supply infrastructure in the specific case of a residential complex in Zwickau as a…

13.05.2025 | In the media

KPMG Law expert in Spiegel article on energy policy

Dirk-Henning Meier, Senior Manager in the energy law department at KPMG Law, is quoted in a recent article on energy policy in Der Spiegel.…

13.05.2025 | Career, In the media

azur Karriere Magazin – All AI or what?

Artificial intelligence has long since arrived in law firms and legal departments. But dealing with it is a skill that needs to be learned. Many…

13.05.2025 | KPMG Law Insights

Initial experience with the Single-Use Plastics Fund Act: what manufacturers should bear in mind

Beverage cups, foil and plastic cigarette filters litter streets, parks and sidewalks. The cleaning costs are borne by the local authorities. The Disposable Plastics Fund…

07.05.2025 | KPMG Law Insights

Termination of fixed-term rental agreements in the case of pre-leasing

In the case of a pre-leasing, the tenancy only begins at a later date, usually the handover date. In such cases, the contracting parties usually…

06.05.2025 | In the media

Wirtschaftswoche honors KPMG Law

KPMG Law was named “TOP Law Firm 2025” in the field of M&A by WirtschaftsWoche. Ian Maywald, Partner at KPMG Law in Munich, was…

06.05.2025 | KPMG Law Insights

Social insurance obligation for teachers – transitional rule creates clarity

Teachers and lecturers are often hired on a self-employed basis. This practice makes the German pension insurance fund sit up and take notice. It is…

02.05.2025 | In the media

KPMG Law Statement in FINANCE Magazine: How CFOs can save up to 80 percent in the legal department

The cost pressure in companies is increasing – also in legal departments. Two strategies have now become established to save 50 to 80 percent of…

30.04.2025 | In the media

KPMG Law study in the Neue Kämmerer: How does the special fund get into the municipalities?

A special fund of 500 billion euros is to finance investments in infrastructure over the next twelve years. Of this, 100 billion euros are earmarked…

29.04.2025 | KPMG Law Insights

Anti-money laundering and transparency register – what will the new government change?

According to the coalition agreement, the future government wants to “resolutely combat” money laundering and financial crime. The coalition partners have announced that legal…

Contact

Dr. Bernd Federmann, LL.M.

Partner
Stuttgart Site Manager
Head of Compliance & Corporate Criminal Law

Theodor-Heuss-Straße 5
70174 Stuttgart

Tel.: 0711 781923418
bfedermann@kpmg-law.com

© 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 https://home.kpmg/governance.

 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.

Scroll