Art. 2 (2) - Extension of material scope beyond EU law

No. The material scope has not been varied, EU Directive applies.

Art. 4 (1) - Extension of personal scope (protected person)

The personal scope has not been varied. The EU Directive applies.

Art. 6 (2) - Acceptance of anonymous reports

There are no obligation for private companies. Obligations exist for public companies to evaluate internal reporting. Constitutional duty for the Judiciary Authority to evaluate external reporting and open an investigation.

Art. 7 (2) - Encouraging internal reporting

There are no such specific incentives /mechanisms.

Art. 8 (7) - Obligation for legal entities in the private sector with less than 50 workers

Currently there is no obligation, but if a company adopts a governance model specifically for the prevention of crimes (which must include an internal reporting channel) the company can be exempt from criminal liability.

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

There is no obligation.

Art. 8 (9) Third subparagraph - Shared internal reporting channels for municipalities

There is nothing stated in the Enabling Law. Currently, public workers can blow the whistle through the portal of the National Anticorruption Authority.

Art. 11 (1) - Authorities competent to receive external reports

Autorità Nazionale Anticorruzione (ANAC); Italian National Anticorruption Authority (

Art. 11 (3) first sentence - Competence of authorities to decide on the minority of external reports

There is nothing stated in the Enabling Law. Italian Criminal Code states that any public official must promptly notify the Judicial Authority of any possible crime (art. 361): it is unlikely that this competence will be included.

Art. 11 (4) first sentence - Competence of authorities to decide on closing procedures regarding repetitive external reports

No. There is nothing stated in the Enabling Law.

Art. 11 (5) - Competence of authorities to handle particular external reports with priority

No. There is nothing stated in the Enabling Law.

Art. 20 (2) - Financial assistance and support measures for reporting persons

No. There is nothing stated in the Enabling Law.

Art. 21 (1) first sentence - Protection measures against retaliation

General anti-retaliation provision.

Public sector: National Anticorruption Authority can impose sanctions both on public entities and management if they retaliate.

Private sector: general provision.

Both private and public: if whistleblower claims there has been retaliation, the entity must prove that there wasn’t.

Privacy Law: cannot disclose identity of whistleblower to the person accused.

Art. 23 (1) - Penalties

Public sector (sanctions against the manager):
a) 10,000 – 50,000 euros;
b) 5,000 – 30,000 euros;
c) 5,000 – 30,000;
d) privacy sanctions.

Private sector:
a) internal disciplinary actions;
b) vary, depending on labour law;
c) slander, libel or labour law sanctions (vary);
d) privacy sanctions

Art. 23 (2) first sentence - Penalties for false reporting

Whistleblower may be criminally sanctioned for libel (if false allegations are publicly exposed) or for slander (if false allegations denounced to the Judicial Authority).

Art. 25 (1) - Further national rights of reporting persons

The Enabling Law directs Government to introduce or maintain more favourable provisions than those set out in the Directive. (art. 13.1.c.)

Final remarks: