Table 1. Comparison of the Transposition...

Table 1.

Comparison of the Transposition of Sanctioning Measures in the Directive (EU) 2019/1937 Into the National Law of Ireland, Belgium and The Netherlands.

Sanctions Listed in Article 23 of EU Directive	Transposition in Irish Law	Transposition in Belgian Federal Law: Public Sector^a	Transposition in Belgian Law: Private Sector	Transposition in Dutch Law
(a) Hinder or attempt to hinder reporting; (App. 1)	✔	✔	✔	+/−
	(Apps. 2–3)	(Apps. 13–14)	(Apps. 15–16)	(App. 31)
	Sanctions: on summary conviction: class A fine or imprisonment for maximum 12 months, or both OR b. on conviction on indictment: a fine of maximum €250,000 or imprisonment for maximum two years or both.	Sanctions: prison sentence of six months to three years a fine of €600 to €6,000 or both	Sanctions: prison sentence of six months to three years a fine of €600 to €6,000 or both	Sanctions for wrongful act for which the court may impose conditional fines.^²
(b) Retaliate against persons referred to in article 4; (App. 1)	✔	✔	✔	+/−
	(Apps. 3–4)	(Apps. 17–18)	(App. 19)	(App. 32)
	Sanctions: on summary conviction: class A fine or imprisonment for maximum 12 months, or both OR b. on conviction on indictment: a fine of maximum €250,000 or imprisonment for maximum 2 years or both.	Sanctions: prison sentence of six months to three years a fine of €600 to 6,000 or both	Sanctions: prison sentence of six months to three years a fine of €600 to 6,000 or both	Sanctions: The investigation division of the Dutch Whistle-blowers authority shall have the power to impose administrative (conditional) fines, the details of which will be laid down in Secondary legislation.^³
(c) Bring vexatious proceedings against persons referred to in article 4; (App. 1)	✔	✔	✔	✔
	(Apps. 3, 5)	(Apps. 20–21)	(App. 22)	(App. 31)
	Sanctions: on summary conviction: class A fine or imprisonment for maximum 12 months, or both OR b. on conviction on indictment: a fine of maximum €250,000 or imprisonment for maximum two years or both.	Sanctions: prison sentence of six months to three years a fine of €600 to €6,000 or both	Sanctions: prison sentence of six months to three years a fine of €600 to €6,000 or both	Sanctions for wrongful act for which the court may impose conditional fines.^⁴
(d) Breach the duty of maintaining the confidentiality of the identity of reporting persons, as referred to in article 16. (App. 1)	✔	✔	✔	✔
	(Apps. 6–7)	(Apps. 23–24)	(App. 25)	(App. 33)
	Sanctions: on summary conviction: a class A fine or imprisonment for maximum 12 months or both OR b. on conviction on indictment: a Fine of maximum €75,000 or imprisonment for maximum two years or both.	Sanctions: prison sentence of six months to three years a Fine of €600 to €6,000 or both	Sanctions: prison sentence of six months to three years a Fine of €600 to €6,000 or both	Sanctions: prison sentence of maximum one year or a fine of the fourth category (with a maximum of € 22,500).^⁵
Not included in article 23 of the EU Directive: Failing to establish, maintain and operate internal reporting channels and procedures	(Apps. 3, 8, 12)		(App. 26)	(App. 34)
	Sanctions: on summary conviction: class A fine or imprisonment for maximum 12 months, or both OR b. on conviction on indictment: a Fine of maximum €250,000 or imprisonment for maximum two years Or both. Summary proceedings may be brought and prosecuted by the workplace relations commission.	Not included	Sanctions: In accordance with Art. Article 101(5) of the social penal code a level 4 penalty consisting either of a prison sentence of six months to three years And a criminal fine of €600 to €6,000 Or of one of those penalties alone Or an administrative fine of €300 to €3,000.	Sanctions: The investigation division of the Dutch Whistle-blowers authority shall have the power to impose administrative (conditional) fines, the details of which will be laid down in Secondary legislation.^⁶
Member states shall provide for effective, proportionate and dissuasive penalties applicable to natural or legal persons (App. 1)	✔	✔	✔	✔
	(Apps. 11–12)	(App. 27)	(App. 26)	(App. 35)
	Both the body corporate and individuals working on behalf of the body corporate with their consent or connivance of or to be attributable to any neglect are liable on their part.	A disciplinary measure may be imposed on the statutory staff member of a federal public authority With a prison sentence of six months to three years and with a fine of €600 to €6,000 or with one of those penalties alone is punished the federal government agency, the members of its staff, as well as any natural or legal person.	A level 4 sanction shall be imposed on: 1° The employer, his appointee or his agent, who has committed a violation of Chapter 3 of the aforementioned law; 2° The employer, his appointee or his agent, the competent authority or the federal coordinator who has infringed article 22 of the of the aforementioned law. A level 4 sanction consists of: prison sentence of six months to three years a criminal fine of €600 to €6,000 or both or an administrative fine of €300 to €3,000	Member states shall provide for effective, proportionate and dissuasive penalties applicable to natural or legal persons.
(App. 10) 2. Knowingly report or publicly disclose false information and provide for compensation for damage resulting from such reporting or public disclosures	✔	✔	✔	✔
	(Apps. 9–10)	(Apps. 28–29)	(App. 30)	(App. 36)
	Sanctions: on summary conviction: a class A fine or imprisonment maximum 12 months, or both OR b. on conviction on indictment a Fine of maximum €100,000 or imprisonment for maximum two years or both.	Sanctions: a prison sentence from eight days to a maximum of one year or a fine of €26 to a maximum of €1,000 or a combination of both.	Sanctions: a prison sentence from eight days to a maximum of one year or a fine of €26 to a maximum of €1,000 or a combination of both.	Sanctions: a prison sentence of maximum two years OR a fine of the fourth category (with a maximum of €22,500)^⁷

Sanctions Listed in Article 23 of EU Directive	Transposition in Irish Law	Transposition in Belgian Federal Law: Public Sector^a	Transposition in Belgian Law: Private Sector	Transposition in Dutch Law
(a) Hinder or attempt to hinder reporting; (App. 1)	✔	✔	✔	+/−
	(Apps. 2–3)	(Apps. 13–14)	(Apps. 15–16)	(App. 31)
	Sanctions: on summary conviction: class A fine or imprisonment for maximum 12 months, or both OR b. on conviction on indictment: a fine of maximum €250,000 or imprisonment for maximum two years or both.	Sanctions: prison sentence of six months to three years a fine of €600 to €6,000 or both	Sanctions: prison sentence of six months to three years a fine of €600 to €6,000 or both	Sanctions for wrongful act for which the court may impose conditional fines.²
(b) Retaliate against persons referred to in article 4; (App. 1)	✔	✔	✔	+/−
	(Apps. 3–4)	(Apps. 17–18)	(App. 19)	(App. 32)
	Sanctions: on summary conviction: class A fine or imprisonment for maximum 12 months, or both OR b. on conviction on indictment: a fine of maximum €250,000 or imprisonment for maximum 2 years or both.	Sanctions: prison sentence of six months to three years a fine of €600 to 6,000 or both	Sanctions: prison sentence of six months to three years a fine of €600 to 6,000 or both	Sanctions: The investigation division of the Dutch Whistle-blowers authority shall have the power to impose administrative (conditional) fines, the details of which will be laid down in Secondary legislation.³
(c) Bring vexatious proceedings against persons referred to in article 4; (App. 1)	✔	✔	✔	✔
	(Apps. 3, 5)	(Apps. 20–21)	(App. 22)	(App. 31)
	Sanctions: on summary conviction: class A fine or imprisonment for maximum 12 months, or both OR b. on conviction on indictment: a fine of maximum €250,000 or imprisonment for maximum two years or both.	Sanctions: prison sentence of six months to three years a fine of €600 to €6,000 or both	Sanctions: prison sentence of six months to three years a fine of €600 to €6,000 or both	Sanctions for wrongful act for which the court may impose conditional fines.⁴
(d) Breach the duty of maintaining the confidentiality of the identity of reporting persons, as referred to in article 16. (App. 1)	✔	✔	✔	✔
	(Apps. 6–7)	(Apps. 23–24)	(App. 25)	(App. 33)
	Sanctions: on summary conviction: a class A fine or imprisonment for maximum 12 months or both OR b. on conviction on indictment: a Fine of maximum €75,000 or imprisonment for maximum two years or both.	Sanctions: prison sentence of six months to three years a Fine of €600 to €6,000 or both	Sanctions: prison sentence of six months to three years a Fine of €600 to €6,000 or both	Sanctions: prison sentence of maximum one year or a fine of the fourth category (with a maximum of € 22,500).⁵
Not included in article 23 of the EU Directive: Failing to establish, maintain and operate internal reporting channels and procedures	(Apps. 3, 8, 12)		(App. 26)	(App. 34)
	Sanctions: on summary conviction: class A fine or imprisonment for maximum 12 months, or both OR b. on conviction on indictment: a Fine of maximum €250,000 or imprisonment for maximum two years Or both. Summary proceedings may be brought and prosecuted by the workplace relations commission.	Not included	Sanctions: In accordance with Art. Article 101(5) of the social penal code a level 4 penalty consisting either of a prison sentence of six months to three years And a criminal fine of €600 to €6,000 Or of one of those penalties alone Or an administrative fine of €300 to €3,000.	Sanctions: The investigation division of the Dutch Whistle-blowers authority shall have the power to impose administrative (conditional) fines, the details of which will be laid down in Secondary legislation.⁶
Member states shall provide for effective, proportionate and dissuasive penalties applicable to natural or legal persons (App. 1)	✔	✔	✔	✔
	(Apps. 11–12)	(App. 27)	(App. 26)	(App. 35)
	Both the body corporate and individuals working on behalf of the body corporate with their consent or connivance of or to be attributable to any neglect are liable on their part.	A disciplinary measure may be imposed on the statutory staff member of a federal public authority With a prison sentence of six months to three years and with a fine of €600 to €6,000 or with one of those penalties alone is punished the federal government agency, the members of its staff, as well as any natural or legal person.	A level 4 sanction shall be imposed on: 1° The employer, his appointee or his agent, who has committed a violation of Chapter 3 of the aforementioned law; 2° The employer, his appointee or his agent, the competent authority or the federal coordinator who has infringed article 22 of the of the aforementioned law. A level 4 sanction consists of: prison sentence of six months to three years a criminal fine of €600 to €6,000 or both or an administrative fine of €300 to €3,000	Member states shall provide for effective, proportionate and dissuasive penalties applicable to natural or legal persons.
(App. 10) 2. Knowingly report or publicly disclose false information and provide for compensation for damage resulting from such reporting or public disclosures	✔	✔	✔	✔
	(Apps. 9–10)	(Apps. 28–29)	(App. 30)	(App. 36)
	Sanctions: on summary conviction: a class A fine or imprisonment maximum 12 months, or both OR b. on conviction on indictment a Fine of maximum €100,000 or imprisonment for maximum two years or both.	Sanctions: a prison sentence from eight days to a maximum of one year or a fine of €26 to a maximum of €1,000 or a combination of both.	Sanctions: a prison sentence from eight days to a maximum of one year or a fine of €26 to a maximum of €1,000 or a combination of both.	Sanctions: a prison sentence of maximum two years OR a fine of the fourth category (with a maximum of €22,500)⁷

Under the Act of 5 March 1952 concerning additional tenths on criminal fines (Belgian Official Gazette, 3 April 1952), criminal fines must be increased by a certain number of additional tenths. In accordance with Article 59 of the Programme Act of 25 December 2016 (Belgian Official Gazette, 29 December 2016), for offences committed after 1st of February 2026, this involves an increase of ninety additional tenths, which means applying a multiplier of 10.

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