Whistleblower systems

Most companies and public organizations are obliged to set up and operate reporting offices to receive information on legal violations.

The Whistleblower Protection Act, the Supply Chain Due Diligence Act and other regulations place high demands on whistleblower hotlines and the handling of incoming reports.

Our compliance team advises commercial enterprises as well as public companies and public bodies on the legally compliant introduction and maintenance of whistleblower systems.

Whistleblower systems are now a legal requirement: the EU Whistleblower Directive, the Whistleblower Protection Act, the Supply Chain Due Diligence Act and other special laws oblige not only the federal and state governments, municipalities and public institutions, but also private companies to set up and operate reporting offices.

Companies and authorities must recognize legal and economic risks at an early stage in order to be able to react quickly and avoid damage. A whistleblower hotline is a central component of such an early detection system.

With our digital whistleblowing system "WhistleFox", companies, authorities, municipalities and associations can easily comply with the requirements of the EU Whistleblowing Directive and the Supply Chain Due Diligence Act.

Find out more now: whistlefox.heuking.de

What can a whistleblower hotline do?

Whistleblower hotlines enable employees and third parties to report damaging behavior. In this way, companies and authorities learn at an early stage about, for example

  • anomalies in procurement procedures
  • Corruption and conflicts of interest
  • embezzlement, misappropriation and improper use of company or public authority property
  • breaches of codes of honor and service instructions

We already act as ombudspersons and trusted lawyers for numerous companies. In addition, we advise private and municipal companies as well as public authorities on the introduction of whistleblower systems with regard to all relevant legal aspects - from employment law to data protection and criminal procedure law.


If you have any questions, please do not hesitate to contact us.

Send us an e-mail


"Must" or "nice to have"?

The EU Whistleblower Directive obliges EU member states to introduce a legal regulation on whistleblower systems in private and public companies and authorities by December 17, 2021. This will make the introduction of whistleblower hotlines mandatory in Germany.

Certain companies in the banking, insurance and financial sectors as well as federal authorities are already required to have such systems in place. The Whistleblower Protection Act passed by the Bundestag at the end of 2022 will transpose the EU directive into national law. It is expected to come into force in the first half of 2023.

The Supply Chain Due Diligence Act comes into force on January 1, 2023. It obliges larger companies to set up a whistleblower system.

Please also visit our topic page on sustainable business - Corporate Social Responsibility (CSR).

Visit topic page


Advantages of a whistleblower hotline

  • Raising awareness of unknown critical issues
  • Early warning system function
  • Channeling of incoming information
  • Control mechanism in the compliance structure
  • Minimization of legal risks
  • Asset protection
  • Part of the corporate and regulatory culture
  • Proof of integrity towards customers, employees and business partners


Our compliance team advises commercial enterprises as well as public companies and public corporations on the introduction and maintenance of whistleblower hotlines and on other aspects of compliance and commercial and criminal tax law.

This includes medium-sized family businesses as well as DAX-listed stock corporations and public corporations, e.g. universities and professional pension funds.

Services at a glance

  • Advice on the introduction of a whistleblower system
  • Provision of the whistleblower hotline
  • Receiving and documenting reports
  • Reporting and annual reporting
  • Support in the investigation and processing of suspected cases
  • Representation in official, judicial and extrajudicial proceedings

You are currently using an outdated and no longer supported browser (Internet Explorer). To ensure the best user experience and save you from possible problems, we recommend that you use a more modern browser.