On 12 May 2023, the Federal Council adopted the Whistleblower Protection Act (HinSchG) as a national implementation of EU Directive 2019/1937 on the protection of persons who report breaches of Union law.
Since 17 December 2023, companies with more than 50 employees and cities and municipalities with more than 10,000 inhabitants have also been obliged to introduce whistleblower systems. Violations can result in severe fines of up to 50,000 euros or exclusion from public contracts.
Whistleblowers play an important role in uncovering irregularities in companies. According to the latest KPMG study on white-collar crime in Germany 2023, 52 per cent of white-collar crime is discovered through open tip-offs from within the company and 34 per cent from outside the company. Around 25 per cent of white-collar crime is identified by anonymous tip-offs.
Every year, white-collar crime causes considerable damage to companies, which can be significantly limited or even completely avoided with an effective and efficient whistleblower system. The whistleblower system serves as an early warning system for risk control and helps to protect your company from material and immaterial damage and the management from liability in the event of offences.
We help you to master the requirements and challenges associated with whistleblower protection for your employees and the system.
Of course, you can also use our technical (online) platform, the KPMG Whistleblower Channel, as a secure, user-friendly and cost-effective solution and, if desired, act as an independent receiving centre for information received.
We also support you in the ongoing operation of your whistleblowing system and the downstream processes, for example in crisis management, conducting special investigations and implementing preventive measures.
Our whistleblowing system offers you a secure, user-friendly and cost-effective solution for setting up and managing an effective whistleblowing system that ensures compliance with the future legal requirements of the Whistleblower Protection Act and defined reporting deadlines.
Our solution is online around the clock, accessible via mobile devices and can be used in various languages. Whistleblowers also have the option of attaching files in various formats.
Our globally active experts have extensive experience in the prevention, detection and investigation of white-collar crime, compliance violations and misconduct.
On request, we act as an independent receiving centre for reports received. In this role, we provide feedback to the whistleblower within the specified reporting deadlines, engage in anonymous communication with the whistleblower if required and make an initial assessment of the reported facts based on our expertise. We then forward the prepared report, including all information, to the contact persons you have designated for a decision on how to proceed.
Alternatively, you can also use the whistleblowing system completely autonomously.
An effective whistleblower system significantly reduces the risk of reputational damage, fines or legal disputes. You strengthen your company profile in the eyes of the public, potential investors and (future) employees, customers and suppliers. The whistleblowing reports you receive also serve as a source of knowledge for identifying potential weaknesses in your company and sensitising employees to avoid unethical or illegal behaviour.
Our colleagues at KPMG Law* are on hand to answer any legal questions you may have on the subject of whistleblower protection.
* The legal services are provided by KPMG Law Rechtsanwaltsgesellschaft mbH.
Director, Audit, Regulatory Advisory, Forensic
KPMG AG Wirtschaftsprüfungsgesellschaft
Partner, Audit, Regulatory Advisory, Head of Forensic, Head of Data Protection
KPMG AG Wirtschaftsprüfungsgesellschaft
Partner, Forensic, Global Head of Forensic
KPMG AG Wirtschaftsprüfungsgesellschaft
Partner, Audit, Regulatory Advisory, Forensic
KPMG AG Wirtschaftsprüfungsgesellschaft
* Legal services are provided by KPMG Law Rechtsanwaltsgesellschaft mbH.
