Updated version – as of July 2026
The notification within the framework of the EU Whistleblowing Directive
Alongside the "whistleblower" (the person providing the information), the report itself is the central component of a whistleblowing system. But how is such a report defined, and what types of reports fall under the EU Whistleblowing Directive? We aim to answer these questions in Part 6 of our "Whistleblowing Basics" series.
First, a definition: What is a hint?
If one looks into the Duden , the term „Hinweis“ can fundamentally be understood as „advice, tip, hint“, but also as „an indication or pointing sign for something“. This is probably clear to you. However, the latter definition is the one that applies to a report in the context of the EU Whistleblowing Directive: In general compliance understanding, a report can draw attention to a potential violation of the law, a breach of internal rules or some other malpractice. Whether a report falls under the statutory protection of the HinSchG (Whistleblower Protection Act), however, depends on the material scope of application of Section 2 HinSchG and the protection requirements of Section 33 HinSchG. According to the Directive, employees should be able to submit a report either in writing or orally, for example. Furthermore, whistleblowers should be given the opportunity for physical meetings to communicate the report, upon their request.
It can also be specified what a tip should definitely not be: namely, baseless accusations or backstabbing of colleagues to harm them. However, statistics show that such „abusive“ tips only represent a marginal proportion and do not increase with the introduction of digital whistleblower systems.
As soon as you receive a notification, you should initially assume that it is a genuine concerns the observation of an infringement and that the whistleblower has made this report in good faith or in reliance on the accuracy of their observations.
Indications according to the EU Whistleblowing Directive
Now let's move on to the second part: What types of reports fall under the EU Whistleblowing Directive? According to the EU Whistleblowing Directive, breaches of the following regulations are to be reported:
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Breaches of consumer protection
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Environmental protection violations
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Infringements of the Union's financial interests
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Breaches of competition and
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Breaches of tax and money laundering laws
These are requirements of EU law. Every country can, in its implementation of national law, extend the scope of the infringements to be reported. The Whistleblower Protection Act has been in force since 2 July 2023. The material scope of application is governed by Section 2 of the HinSchG (Whistleblower Protection Act) and covers certain criminal offences, certain administrative offences carrying a fine, as well as infringements of the legal provisions and regulatory areas expressly mentioned therein. Not every infringement of national or European law automatically falls under the HinSchG. The decisive factor is whether the reported information concerns an infringement mentioned in Section 2 of the HinSchG and whether the further protection requirements are met. Companies can also voluntarily open their internal reporting channel for issues that do not fall under Section 2 of the HinSchG, such as infringements of internal guidelines or ethical principles. In doing so, it must be communicated transparently that statutory protection under the HinSchG depends on the respective factual situation and the protection requirements. This offers you the opportunity to take preventative action against a breach of the law and to avert further damage.
Handling tips: A tip comes in – now what?
Regard hints as what they are: a smoke detector signal, an indication of infringements or problems in your company. This is the opportunity for your company to first address the suspicion internally, to investigate and find a solution before the infringement leads to far-reaching consequences for your company. Also consider that hints can also provide insight into internal problems within the company. Although they don't necessarily have external consequences, they are potentially internal challenges that can affect your company culture, for example. If such problems escalate, they can also end in legal violations in the worst case.
Tips are your company's pulse monitor. How your company deals with tips in the sense of the EU Whistleblowing Directive forms the basis for your introduction of Whistleblower system in the company . How a whistleblowing system is introduced and communicated affects employee trust, the use of the channel and the quality of the information received. Claims about an increasing or decreasing frequency of abusive reports should only be supported by reliable data.
As a business owner, you can best prevent misuse of the whistleblower system by clearly and regularly informing your employees about the types of reports you are looking for and how reports are handled. An internal code of conduct serves as a helpful guideline for your staff in this regard. Transparent, open communication and a constructive work environment—where errors are addressed constructively—offer a promising approach to preventing both legal violations and misuse of the whistleblower system.
Learn how to best implement a whistleblowing system and prevent misuse in our guide “Implementing the Whistleblower Protection Act in Your Company”.
If you would like to learn more about the EU Whistleblowing Directive or whistleblowing systems, please visit our know-how page. Do you have any further questions? Feel free to contact one of our experts for a personal consultation.
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