Netherlands

UNDERSTANDING THE NETHERLAND’S WHISTLEBLOWER PROTECTION LAW: A SIMPLIFIED GUIDE

Last updated: 31/03/25

What is whistleblowing?

In the Netherlands, whistleblowing is understood as the reporting or making public of a suspicion of wrongdoing with a public interest, within one’s own organisation or to a competent authority.

Key features of the whistleblower protection law

Who Can Report Wrongdoing (and Benefit from Protection)?

A reporting person is a natural person who reports or discloses suspected wrongdoing in the context of his/her work-related activities. A reporting person can be an employee or a former employee, but can also be a self-employed worker, a job applicant, an intern or a volunteer.

What Types of Wrongdoing That Can Be Reported?

Reporting persons can report suspected wrongdoing. Wrongdoing is defined in the Whistleblower Protection Act ( the “Act”) as:

(a) a breach or risk of a breach of Union law, or

(b) an act or omission with regard to which the public interest is at stake in connection with:

1°. a breach or risk of a breach of a statutory regulation or of internal rules that impose a specific obligation and have been established by an employer on the basis of a statutory regulation, or

2°. a risk to public health, public safety or the environment, or an improper act or omission that jeopardises the proper functioning of public services or an undertaking due to an improper act or omission.

In any event, a public interest is at stake if the act or omission affects more than just personal interests and is either part of a pattern or structural in nature or is serious or broad in scope.

What are the Conditions to Benefit from Protection?

The reporting person must have reasonable grounds to believe that the information provided about the suspected wrongdoing was correct at the time of reporting and to believe that the reporting or disclosure of the information is necessary in order to reveal wrongdoing, and the reporting or disclosure must be done in accordance with the conditions of the Act following the internal or external procedure. Moreover, the report of the suspicion of wrongdoing must have taken place in a work-related context (future, current or past work-related activities in the public or private sector) and public interest should be at stake.

Who Else is Protected?

A concerned third person connected with a reporting person who could suffer a detriment at the hands of the reporting person’s employer or a person or organisation with which the reporting person is otherwise connected in a work-related context, and a legal person that the reporting person owns, works for or is otherwise connected with in a work-related context.

Where and How to Report

Reporting Internally:

Which types of organizations must have a reporting channel?

Any employer which usually has at least fifty employees in its employ draws up for them a procedure for reporting a suspected wrongdoing within the organisation.

What are the requirements for internal reporting procedures?

The reporting procedure must be circulated in writing or electronically to all employees and must be approved by the works council or the employee representative body. If these bodies are not present, approval of half the employees is required. Such approval is not required insofar as the substance of the procedure is regulated by a collective labour agreement.

The reporting person must receive an acknowledgement of receipt of the report within seven days and the reporting person must receive information from the employer on the assessment of his/her report within a reasonable period of no more than three months. This should be set out in the reporting procedure itself. Furthermore, employers must record reports of suspected wrongdoing in a register set up for this purpose.

Reporting Externally:

What are the authorities or others that can receive reports?

The authorities that are responsible for receiving and following up on reports, in so far as they are competent in the areas set out in Article 2 of the directive, are:

1°. the Netherlands Authority for Consumers and Markets;
2°. the Dutch Authority for the Financial Markets;
3°. the Data Protection Authority;
4°. De Nederlandsche Bank N.V.;
5°. the Authority;
6°. the Health and Youth Care Inspectorate;
7°. the Dutch Healthcare Authority;
8°. the Authority for Nuclear Safety and Radiation Protection; and
9°. organisations and administrative authorities, or units thereof, designated by an order in council or a ministerial order which have tasks or powers in one of the areas referred to in Article 2, paragraph 1 of the directive.

Are there any conditions or exceptions?

A competent authority must establish a reporting channel for receiving and handling reports. For the purpose of handling reports, the reporting channel must offer the possibility of permanently storing information in accordance with the requirements set out in sections 2a and 2b of the Act, on the understanding that ‘employer’ should be read as ‘competent authority’, and that reports of a breach of Union law must be clearly distinguished as such in the register.
A reporting person can in any event make a report through a reporting channel in the following ways:

a. in writing;
b. orally by telephone or other audio messaging system; or
c. upon request within a reasonable period in a face-to-face conversation at a location.

What Will Happen with the Report?

What process should follow after an internal or external report is made (including investigations and outcomes)?
A competent authority must ensure that, after a report has been made, a careful assessment is made as to whether to follow up on the report. After a report is made, the competent authority:

a. sends the reporting person confirmation of receipt promptly and in any event within seven days of receipt of the report, unless the reporting person expressly requests otherwise or unless the competent authority has reasonable grounds to believe that confirmation of receipt could jeopardise protection of the reporting person’s identity;
b. informs the reporting person within three months of receipt of the report about the assessment of and, to the extent applicable, the follow-up to the report, unless this information could jeopardise the investigation or legal proceedings or unless it is contrary to a statutory duty of confidentiality; this period can be extended once by three months provided there is sufficient reason for doing so; and
c. informs the reporting person of the outcome of the investigation, unless this information could jeopardise the investigation or legal proceedings or unless it is contrary to a statutory duty of confidentiality.
If the competent authority considers that notification of the information referred to in subsection 2 (b) and (c) of section 2 e of the Act could jeopardise the investigation or legal proceedings, the reporting person will be informed of this in a timely manner.
If a competent authority receives a report which it is not competent to handle, the competent authority forwards the report promptly and in a secure manner to the competent authority that is competent, provided that the reporting person has given prior consent for this. If the reporting person does not give consent, the competent authority must expressly inform the reporting person that if the report is not forwarded it will not be handled.
If another competent authority or body, or a body, office or agency of the European Union, is competent to further investigate, a competent authority will hand over to that authority, body, office or agency the information concerning a report that is necessary for that investigation within a reasonable period.
Making a Public Disclosure:

What are the conditions for public disclosures to be protected?

A reporting person may not, during or after the public disclosure of a suspected wrongdoing, suffer a detriment if:

a. the reporting person had reasonable grounds to believe that the information reported about the suspected wrongdoing was correct at the time of disclosure;
b. the reporting person, prior to the disclosure, made a report:

1°. to the employer and a competent authority or an administrative authority, an agency or other competent body as referred to in section 2j of the Act; or
2°. directly to a competent authority or an administrative authority, an agency or other competent body as referred to in section 2j of the Act; and
c. on the basis of the information referred to in section 2e, subsection 2 (b) or section 2k, subsection 1, of the Act the reporting person has reasonable grounds to believe that insufficient progress has been made in the investigation.
Nor may a reporting person suffer a detriment during or after the public disclosure of a suspected wrongdoing, on the condition referred to in subsection 1 (a) of section 17 ea of the Act, and if the reporting person has reasonable grounds to believe that:

a. the wrongdoing constitutes an imminent or manifest danger to the public interest;
b. in the case of reporting to a competent authority or another competent body, there is a risk of a detriment; or
c. there is a low prospect of the wrongdoing being addressed effectively.

Measures to Protect Whistleblowers

Protection of the Whistleblower’s Identity

How does the law protect confidentiality (and are there any exceptions)?

Any person involved in reporting or investigating a suspected wrongdoing and who in that capacity obtains access to information that he knows or has reasonable grounds to suspect is confidential has a duty of confidentiality regarding this information, except in so far as he is required by statutory regulation to disclose this information or the need to disclose this information is a logical consequence of his responsibilities in relation to the implementation of the Whistleblower Protection Act.

Information of a confidential nature in any event means:
a. information about the identity of a reporting person and of the person to whom the wrongdoing is attributed or with whom that person is associated, and information that can be traced back to that person; and

b. information concerning a trade secret.

3. The identity of a reporting person and information that can be used directly or indirectly to ascertain the reporting person’s identity may not be disclosed without that person’s consent.

4. If in the context of an investigation by a competent authority or of legal proceedings any statutory regulation requires the disclosure of the identity of a reporting person, that person will be notified in advance, unless that information could jeopardise the investigation or legal proceedings in question.

5. When notified as referred to in subsection 4 of Section 4 a of the Act, the reporting person or person concerned receives a written explanation of the reasons for the disclosure of the information about his identity.

6. A competent authority that receives information concerning trade secrets may use or disclose this information only in so far as it is necessary for the proper follow-up to the report.

How does the law handle anonymity (e.g. is it allowed/are there any special channels)?
Internal reports in the near future can be made anonymously but the relevant provisions in the law (Section 2, e and f of the Act ) have not yet entered into force. These provisions require all organisations subject to the Act to set up an anonymous reporting channel, and to accept and follow up on anonymous reports of suspected wrongdoing.

Prohibition of Retaliation

What is the definition of retaliation (also called detriment in the translation by the Dutch Ministry)? (incl. examples of prohibited actions)
1. Retaliation is in any event understood as:

a)dismissal or suspension;
b) a fine as referred to in article 650 of Book 7 of the Civil Code;
c) demotion;
d) withholding promotion;
e) a negative assessment;
f) a written reprimand;
g) transfer to another location;
h) discrimination;
i) intimidation, bullying or exclusion;
j) defamation;
k) early termination of a contract for the provision of goods or services; and
l) revocation of a permit.

2. Detriment includes a threat of or attempt to cause detriment.

Is there any interim/injunctive relief available?
After referral from the Dutch Whistleblowers Authority, a reporting person can receive free legal assistance or mediation via the Raad voor de Rechtsbijstand (legal aid counsel) as well as psychosocial support at Slachtofferhulp Nederland (Victim Support Netherlands).

Protection Against Lawsuits

Are there any liabilities against criminal or civil liability or vexatious lawsuits?
Yes, reporting persons are protected from legal proceedings as a result of making the report. In order to make the report or disclosure, the reporter may have violated rules. This may include a breach of confidentiality or copyright, or for example defamation. Subject to laws involving national security, involving specific rules for certain professionals or criminal procedure laws reporters are not liable for this under the Act if:

a. they have reasonable grounds to believe that the reporting or disclosure of the information is necessary in order to reveal the wrongdoing; and
b. the reporting or disclosure is done in accordance with the conditions of this Act.
It is up to the injured party (often the employer) to prove that this was not the case.

How does the law handle non-disclosure agreements or other gagging measures?

Any clause is null and void in so far as it limits or eliminates the right to report or publicly disclose a suspected wrongdoing with due regard for the provisions of the Whistleblower Protection Act.
Subsection 1 does not apply:
a. in so far as the clause was agreed for the purposes of the implementation of a statutory provision to this effect;

b. to clauses agreed before the date on which this section enters into force.

If a Whistleblower Suffers Retaliation or Identity Disclosure

What rights or remedies are provided for in the event of confidentiality breach, loss or retaliation?

Reversed burden of proof: if a reporting person suffers a detriment during or after the handling of a report made to the employer, a competent authority or an administrative authority, an agency or other competent body as referred to in section 2j, or following the public disclosure of a suspected abuse, it will be presumed that the detriment suffered is the result of the report or disclosure.

What are the penalties for violating whistleblower protections?

Provisions on supervision and sanctions have not yet entered into force but in the future the Dutch Whistleblowers Authority can impose administrative sanctions (including a fine) in the event of harm to the whistleblower.

Is there any authority in charge of whistleblower protection?

Yes, the Dutch Whistleblowers Authority (Huis voor Klokkenluiders).

Key considerations : Are there any key considerations whistleblowers should bear in mind such as costs of litigation (financial and personal), a reversal of the burden of proof, importance of keeping good records/contemporaneous notes?

Seek free advice before filing a report. Under the Whistleblower Protection Act, a reporting procedure must provide for the possibility to freely consult a confidential adviser about the suspected wrongdoing. Alternatively, whistleblowers can talk to an attorney, a trade union official or with an advisor of the Dutch Whistleblowers Authority before speaking up.
At all times a reporting person must follow the internal reporting procedure.
The reporting person and others can be heard.
After referral from the Whistleblowers Authority, a reporting person can receive free legal assistance or mediation via the Raad voor de Rechtsbijstand (legal aid counsel).
After referral from the Dutch Whistleblowers Authority, the reporting person can receive psychosocial support at Slachtofferhulp Nederland (Victim Support Netherlands).
Other key legislation: Is there any other important relevant legislation whistleblowers should be aware of (for example, other reporting mechanisms and protections, anti-SLAPP measures, or laws that may impede whistleblower protection)?

Trade Secrets Protection Act: this Act has a broad definition of trade secrets. Due to this broad definition, information concerning harmful or illegal practices can also fall under the term ‘trade secret’.
Intelligence and Security Services Act: this Act allows intelligence services to intercept multiple types of data on a large scale and allows anonymous sources of journalists to be traced.
Cautions for whistleblowers Are there any key warnings to promote safe reporting, e.g., do not investigate personally, do not share sensitive information unnecessarily, the importance of keeping contemporaneous notes? Is there any key weakness e.g. burden of proof not fully reversed? Are there any sanctions for making knowingly false reports?

The Netherlands does not provide full compensation for the harm suffered by whistleblowers. Via civil law a reporting person can only obtain a transition payment or in serious cases, a fair compensation after dismissal.
The Whistleblower Protection Act does not yet include sanctions for retaliation of the WB but under Dutch legislation there are sanctions for making knowingly false reports.
Where to Seek Information, Support & Advice (to include:)

Official Information on the Law [List sources of official information.]
https://www.huisvoorklokkenluiders.nl/
https://www.huisvoorklokkenluiders.nl/

https://www.wetbeschermingklokkenluiders.nl/

https://www.wetbeschermingklokkenluiders.nl/english

https://www.rijksoverheid.nl/onderwerpen/kwaliteit-en-integriteit-overheidsinstanties/klokkenluiders

Relevant Authorities [Provide contact details for relevant authorities.]
Huis voor Klokkenluiders: https://www.huisvoorklokkenluiders.nl/

The Netherlands Authority for Consumers and Markets (ACM) for violations of consumer law: https://www.acm.nl/nl

The Dutch Data Protection Authority (AP) for violations of the General Data Protection Regulation (GDPR): https://www.autoriteitpersoonsgegevens.nl/

De Nederlandsche Bank N.V. (DNB) and the Netherlands Authority for the Financial Markets (AFM) for violations of financial and economic regulations: https://www.dnb.nl/ and https://www.afm.nl/

(Trusted) CSOs [Include information on trusted civil society organizations.]
www.transparency.nl

Trade Unions, EAP, Professional Associations, etc. [List other supportive entities.]
Labour Union: www.fnv.nl

Professional Associations:

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https://www.vno-ncw.nl/