The deadline for all companies employing more than 50 people is approaching

According to the current rules, in general, all companies with more than 250 employees and certain companies subject to money laundering legislation already had to set up the abuse reporting system in the summer. So there will be no change here. What will change is that from December 17, 2023, the abuse reporting system will be mandatory for companies employing 50-249 people.

The companies are given a relatively free hand in this regard, as the legislation establishes the minimum rule in this regard that the notifier can choose whether to make a report verbally or in writing. In practice, this means that companies are free to decide whether to provide the opportunity for personal reporting, to use a telephone hotline, a complaint box, a dedicated e-mail channel, an online platform or a specially developed app, or a mixed combination of these. In professional circles, there is also an interpretation according to which these are not optional, but also obligations, so there should be at least one oral and one written solution – adds Dr. Noémi Suller.