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The Belgium Whistleblower Protection Act

Explore the Belgium Whistleblower Protection Act, including compliance requirements, scope, and how to support and protect reporting in your organization

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Belgium Whistleblower Protection Act overview

Belgium updated its whistleblower laws at the end of 2022 to transpose the EU Whistleblower Protection Directive’s requirements into national law. The amendments define new and expanded whistleblower protections for anyone reporting violations of EU law and Belgian law. 

The new legislation covers all public and private organizations with at least 50 employees, requiring them to establish mechanisms to allow for whistleblower reports and to protect whistleblowers. Employers must also appoint someone to investigate whistleblower claims, and this can be an internal manager or an external third party. 

The law protects whistleblowers and those assisting them from retaliation for submitting a report. It also allows them to report their concerns externally to Belgium’s federal ombudsman; or even directly to the press if the whistleblower believes reporting via the other two channels will be ineffective.

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What does the Belgium whistleblower protection act cover?

The law adopts the minimum standards for whistleblower protection outlined in the EU Whistleblower Protection Directive. These requirements include: 

  • A secure and confidential channel for receiving whistleblower reports must be in place.
  • Acknowledgment of the receipt of every whistleblowing report must be provided to the whistleblower within seven days. 
  • An impartial person or department must be appointed to follow up on the reports. 
  • Records must be kept of every report received in compliance with confidentiality requirements. 
  • There must be diligent follow-up of the report by the designated person or department. 
  • Feedback on the follow-up or investigation must be given to the whistleblower within three months of receiving the report. 
  • All processing of personal data must be done in accordance with GDPR.

What are the rules outlined in the Belgium whistleblower protection act?

Known as “the Whistleblower Act,” Belgium’s whistleblower protection law covers all organizations with at least 50 employees. Organizations with 250 or more employees had to establish their whistleblower programs by February 15, 2023; smaller organizations must do so by the end of 2023. Organizations with fewer than 250 employees are also allowed to establish a joint whistleblower program in coordination with other small businesses. Financial service firms need to establish an internal reporting system even if they have only one employee.

In addition, Belgium updated its legislation with a concrete 2024 amendment that standardises how the 50-employee threshold is calculated using a strict annual average. Furthermore, the introduction of Belgium’s New Criminal Code in April 2026 drastically increased corporate criminal liability, making compliance stakes much higher.

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All covered business must meet the following basic requirements

The law requires all covered businesses to:

  1. Set up a whistleblowing system with comprehensive whistleblower protections
  2. Adopt a policy on reporting legal violations and other misconduct. Businesses must also train employees on how to use the hotline and on the importance of non-retaliation. 
  3. Whistleblower procedures must be published in the local languages of Belgium (French, German and Dutch).
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Confidentiality, retaliation and disclosures

Companies are allowed to outsource the management of their hotline to a third-party service provider, although companies that do so are still responsible for responding to whistleblower complaints on the timelines outlined above.

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Anonymous report intake and management

Whistleblowers are allowed to submit reports in writing, verbally or in person. Large companies (those with 250 or more employees) are required to accept and process anonymous reports; smaller companies are not, although they are still encouraged to do so if they choose.

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What are the risks of non-compliance?

Companies that fail to implement the required whistleblower program can be subject to fines ranging from €2,400 to €24,000 per employee involved in violating the law, up to a maximum of 100 employees. (That is, total possible penalties theoretically could hit €2.4 million.)

Individuals can also face civil or criminal sanctions for violating the law, ranging from €4,800 to €48,000 in monetary penalties and six months to three years in prison.

Explore more resources on whistleblowing and regulatory compliance in the EU

Your Definitive Guide to Whistleblowing & Incident Management

A strong incident management system is critical to meeting Belgium whistleblowing laws, building trust, and protecting your organization.

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