Art. 2 (2) - Extension of material scope beyond EU law
The material scope includes other serious breaches of law or other serious circumstances, except rules relating to public procurement concerning defence or national security. The latter however not if applicable by the Directive. (Maybe: “The latter does not apply if the Directive is applicable.”) The law does not apply to information which is subject to confidentiality requirements in the legal, health, criminal justice system.
Art. 4 (1) - Extension of personal scope (protected person)
The personal scope is extended to persons who have acquired information on breaches in the recruitment process or other pre-contractual negotiations. Danish law further clarifies that the Directive applies equally to persons who disclose information on breaches from a work context which has ceased to exist.
Art. 6 (2) - Acceptance of anonymous reports
The law does not regulate this and it has subsequently been clarified in the Guidance from the Ministry of Justice that the employer can choose if it wants to allow anonymous reporting, i.e. process repports submitted anonymously. Furthermore, anonymity may be regulated in sector specific Union law which applies in addition to the minimum requirements in the Directive.
Art. 7 (2) - Encouraging internal reporting
There are no incentives listed.
Art. 8 (7) - Obligation for legal entities in the private sector with less than 50 workers
Based on a concrete risk assessment, the Ministry of Justice may establish rules requireing the estblishment of a whistleblower system for employers with less than 50 employees.
Art. 8 (9) second subparagraph - Exemption for municipalities with fewer than 10.000 inhabitants / fewer than 50 workers / other entities with fewer than 50 workers
If fewer than 50 workers the municipaility may be excempt.
Art. 8 (9) Third subparagraph - Shared internal reporting channels for municipalities
Shared intenral reporting channels are allowed for municipalities. There are two types:
(i) One municipaility takes the responsibility for managing the WB system for several or one other municipality or
(ii) Several municipalities shares the services of a third party provider.
Art. 11 (1) - Authorities competent to receive external reports
The Danish Data Protection Agency. Link: https://www.datatilsynet.dk/english
Art. 11 (3) first sentence - Competence of authorities to decide on the minority of external reports
Art. 11 (4) first sentence - Competence of authorities to decide on closing procedures regarding repetitive external reports
Art. 11 (5) - Competence of authorities to handle particular external reports with priority
Art. 20 (2) - Financial assistance and support measures for reporting persons
No. There are no o incentives listed.
Art. 21 (1) first sentence - Protection measures against retaliation
The Whistleblower Act grants the whistleblower specific rights that apply before, during and after he or she has made a report or disclosure. The rights cannot be derogated by agreement if this would be to the detriment of the whistleblower. The employer may choose to grant the whistleblower rights that put him or her in a better position than the law. The whistleblower cannot be punished for obtaining access to reported or published information unless the act itself constitutes a criminal offence. Nor can the whistleblower waive this protection. The whistleblower cannot be held liable for disclosing confidential information if he or she has reasonable grounds to believe (i.e. has a good faith belief) that the information contained in a report or disclosure is necessary to reveal an infringement. Exemption from liability is conditional on the information being necessary to detect the offence or relationship. A whistleblower shall not be subjected to retaliation, including threats or attempts of retaliation, for making a report or disclosure. Furthermore, the whistleblower shall not be prevented or attempted to be prevented from making a report. If a whistleblower – after making a report or disclosure – proves to have suffered a disadvantage, it is for the employer to prove that the reaction was not caused by the report or disclosure.
Art. 23 (1) - Penalties
Corporate criminal liability and fines.
Art. 23 (2) first sentence - Penalties for false reporting
A reporter submitting intentional false or misleading information may be subject to fines.
Art. 25 (1) - Further national rights of reporting persons
There are no o incentives listed.