
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

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

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.

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

The law requires all covered businesses to:

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.

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.

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