Dutch law permits its citizens to report frauds against the U.S. Government under the False Claims Act, or violations of the provisions of the Securities & Exchange Act, Foreign Corrupt Practice Act, or Commodities Exchange Act.

Current Status of the Netherland’s Whistleblower Laws

What disclosures are currently protected?

The Netherlands implemented a legal framework for the protection of whistleblowers in its 2016 Whistleblowers Authority Act. The Act prohibits retaliation against employee-whistleblowers who in good faith disclose a reasonable suspicion of breaches of law, danger to health, public safety, or the environment, or improper acts or omissions that jeopardises the proper functioning of the public service or an undertaking.

Although a whistleblower may confidentially reach out to the Advisory Department of the Whistleblower Authority for information, advice and support in relation to retaliation or other misconducted, whistleblowers must report actual violations internally. There is no right for whistleblowers to go directly to the authorities in this law. Additionally, there are no reward provisions for successful whistleblowers in Dutch law. Therefore, whistleblowers are likely better off reporting to U.S. regulators, where applicable, at least until the transposition of the Whistleblower Directive is complete.

Can Dutch whistleblowers receive rewards?

There is no law in the Netherlands providing whistleblowers rewards, however, they may receive rewards through U.S. laws.

Recent updates and future legislative developments

The Netherlands is currently in the process of transposing the EU Whistleblower Directive. However, this new legislation has been met with significant criticism from whistleblower organizations.

Can/should Dutch whistleblowers report to U.S. officials?

No law in the Netherlands currently prohibits Dutch citizens from reporting frauds against the U.S. government under the False Claims Act, or violations of provisions of other statutes including the Securities & Exchange Act, Foreign Corrupt Practice Act, or Commodities Exchange Act. Therefore, Dutch whistleblowers can and should report relevant violations to U.S. officials under these laws.

Introduction for Dutch Whistleblowers Using U.S. Laws

An overview of the whistleblower protections in the United States

The United States has over 50 separate whistleblower laws, and they each define a protected disclosure separately.

The most comprehensive and widely used U.S. laws offering whistleblowers significant protections are the False Claims Act, the Dodd Frank Act, the Commodities Exchange Act, and the Internal Revenue Code.
These laws all provide various degrees of anonymity, confidentiality, and rewards and cover a myriad of common legal violations.