Update on the Whistleblower Protection Act: key considerations for employers
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With the entry into force of the Whistleblower Protection Act on February 18 2023, the European Whistleblower Directive (Directive (EU) 2019/1937) has been implemented in the Netherlands. Since December 2023, employers with 50 or more employees are required to have an internal reporting procedure in place that complies with the requirements of the Whistleblower Protection Act. Since the introduction of the Act, several developments and tightening measures have emerged that employers should be aware of.
Recent developments in whistleblower cases
In the first half of 2025, the Minister of Home Affairs addressed various issues relating to whistleblower cases with the aim of strengthening the current system. Among other things, efforts are underway to expand the supervisory and sanctioning powers of the Whistleblowers Authority and to legally facilitate anonymous reporting. Additionally, discussions have taken place regarding the enhancement of support for whistleblowers, including the potential establishment of a new fund. On July 10 2025, the Minister informed the House of Representatives about the progress and indicated that a bill is being prepared to further elaborate on various points.
Additional requirements for anonymous reporting in upcoming legislation
Practical experience has shown that many potential whistleblowers are hesitant to report misconduct, for example due to fear of reprisals or discrimination in the workplace. The obligation for employers to provide the possibility of anonymous reporting is widely regarded, both in practice and in politics, as an important means of lowering this threshold. Initially, the intention was to set out various requirements for anonymous reporting procedures in subordinate legislation. However, the Minister has announced that, due to concerns about the practical feasibility and regulatory burden for employers to set up such a reporting procedure and appoint an officer, it has been decided to incorporate these further requirements directly into the law through the forthcoming bill.
Supervisory and enforcement powers of the Whistleblowers Authority
The Whistleblowers Authority is an independent administrative body that currently has a primarily advisory and investigative role. Evaluations have shown that the Whistleblowers Authority lacks sufficient powers to enforce compliance when employers fail to meet their obligations, such as the absence of an internal reporting procedure or discrimination against whistleblowers. The Minister has indicated that this issue will also be addressed in the bill, thereby granting the Whistleblowers Authority enhanced supervisory and enforcement powers. It is expected that these powers will focus in particular on the internal reporting procedure and the employer's duty to provide information. An evaluation will be conducted to determine whether the provision of free legal assistance is sufficient for handling complaints of discrimination by employers.
No dedicated whistleblower fund
In the Netherlands, there is no separate fund to support whistleblowers. The discussion regarding the establishment of such a fund arose in response to signals from the field, highlighting that whistleblowers often face serious psychosocial and legal challenges and that accessible, independent support is necessary to lower the threshold for reporting. Since 2022, whistleblowers have been able to access psychosocial assistance through Victim Support Netherlands, and since 2024, free legal aid has been available via the Legal Aid Board, both funded by the Ministry of Home Affairs. As these provisions are already in place and have been positively received in practice, the Minister has announced that there are currently no plans to establish a separate fund or to include additional options in the upcoming bill. The results of the evaluations of this existing support will first be awaited in 2026.
Whistleblowers in practice
In October 2024, the Court of Appeal in Den Bosch ruled on a case involving a whistleblower who had been dismissed with immediate effect. The court confirmed that employees who report serious abuses in the healthcare sector as whistleblowers are protected under the Whistleblowers Protection Act, even if they breach privacy rules in doing so. The summary dismissal was found to be unjustified, partly because the employer had failed to properly apply the internal whistleblower policy. This ruling underlines the importance of careful handling of whistleblower reports in order to protect whistleblowers from reprisals.
Another notable recent decision (February 2025) was issued by the Court Midden-Nederland concerning a whistleblower who had reported abuses at a public broadcaster. An external agency subsequently investigated the abuses, including the director’s leadership style, and the director later resigned. The whistleblower then initiated preliminary relief proceedings seeking, among other things, publication of the report on the broadcaster's website, the right to share all documents with third parties, and an advance payment of EUR 50,000 for legal costs. The whistleblower invoked her position as a former employee, journalist, and whistleblower. The preliminary relief judge rejected the claims, finding no legal basis for mandatory publication of the report or for sharing all documents. Nor did the appeal to the Code of Conduct and the Whistleblower Protection Act provide a basis for this. The judge ruled that disclosure would violate confidentiality and could hinder future cooperation in investigations. The request was therefore denied.
Practical guidance and support
The Whistleblower Protection Act requires employers to ensure that their policies and procedures are up to date and to remain vigilant regarding new obligations. In practice, this may give rise to numerous questions, for example about establishing an internal reporting procedure, guaranteeing anonymity, or handling reports and whistleblowers.
Our team closely monitors developments relating to the Whistleblower Protection Act and associated regulations. If you have questions about the practical implementation of your obligations or wish to stay informed about the latest developments, please do not hesitate to contact us. We are happy to assist you in ensuring your organization is compliant and prepared for the future.
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Would you like to know more or exchange ideas about the Whistleblower Protection Act? Please contact us, we look forward to discuss this with you.