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Whistleblower Protection

Shared reporting office

A shared reporting office is an internal reporting channel operated jointly by several companies under the German Whistleblower Protection Act, which permits pooling resources for receiving and handling reports under strict legal conditions.

A shared reporting office is an internal reporting channel that several legally independent companies establish and operate together. The German Whistleblower Protection Act (HinSchG) requires every employer with, as a rule, at least 50 employees to operate an internal reporting office. To reduce effort and cost, the Act expressly allows the necessary resources to be pooled and a reporting office to be used jointly, instead of each company having to maintain a fully separate structure of its own.

The permissibility of such pooling is, however, tied to strict conditions. Under Section 14 (2) HinSchG, private employers with, as a rule, 50 to 249 employees may set up and operate a shared office for running their internal reporting channels. For larger companies with 250 or more employees, a genuine shared reporting office with pooled resources is in principle not permitted according to the official legislative reasoning; they may only share individual tasks such as technical infrastructure or the external engagement of third parties, but must retain responsibility for the reporting office themselves.

What matters is that pooling does not erode the statutory protection standards: confidentiality of the whistleblower's identity, independence of the persons entrusted with case handling, avoidance of conflicts of interest, and compliance with the deadlines (acknowledgement of receipt within seven days, feedback within three months) must be preserved for every participating company. Legal responsibility for the obligations under the HinSchG remains with each individual employer; a shared reporting office relieves the organisational burden, but not the liability.

Legal Basis

Section 14 (2) HinSchG; supplementary Art. 8 (6) EU Whistleblower Directive (Directive (EU) 2019/1937)

Practical Example

Three medium-sized sister companies within a corporate group, each with around 120 employees, jointly set up a digital whistleblowing system and appoint one central, qualified ombudsperson who receives and handles reports for all three companies. The compliance officer ensures the shared office is permissible under Section 14 (2) HinSchG because all companies fall below 250 employees, documents the allocation of responsibilities, and contractually guarantees that confidentiality, independence and the seven-day and three-month deadlines are met for each company.

FAQ

Under Section 14 (2) HinSchG, private employers with, as a rule, 50 to 249 employees may pool their internal reporting channels and operate them jointly. For companies with 250 or more employees, genuine resource pooling is in principle not permitted according to the legislative reasoning.
Responsibility for the obligations under the HinSchG remains with each individual employer. The shared office reduces the organisational and financial burden, but does not release a company from its own liability for confidentiality, independence and compliance with the deadlines.
With a shared reporting office, several companies share an office of their own, whereas outsourcing means an external third party (such as a law firm or service provider) takes over the tasks. Both models are permitted, but in either case the statutory responsibility stays with the employer.

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