Publication of the New Law “On Whistleblowing and the Protection of Whistleblowers”

In Official Gazette No. 15, dated 21.01.2026, Law No. 96/2025, “On Whistleblowing and the Protection of Whistleblowers,” has been published, repealing the previous Law No. 60/2016.
Compared to the former Law No. 60/2016, this new law introduces more detailed provisions concerning the rights of whistleblowers, facilitators, and persons related to the whistleblower, as well as the responsible unit; the whistleblowing and administrative investigation procedures; transparency and the whistleblower protection system; and an expansion of administrative offenses and sanctions.
A fundamental change introduced by the new law, compared to the repealed legislation, concerns the obligation to establish a responsible unit. Under the previous law, this obligation applied only to public authorities with more than 80 employees and private entities with more than 100 employees. The new law lowers this threshold to more than 50 employees for every public authority, private entity, and entity with state capital or state control. It also allows for the establishment of joint responsible units for private entities employing between 50 - 249 employees that carry out the same activity, provided that confidentiality and effective handling of whistleblowing reports are guaranteed.
The competent responsible authorities shall issue secondary legislation for the implementation of Law No. 96/2025 within three (3) months from its entry into force. Meanwhile, private entities and public authorities, in accordance with the guidelines of the High Inspectorate for the Declaration and Audit of Assets and Conflicts of Interest (HIDAACI), must approve internal regulations within six (6) months from the entry into force of this law, defining the whistleblowing rules, the responsible unit, the administrative investigation procedures, and measures for the protection of confidentiality.
Violations of the obligations set forth in this law are punishable by fines ranging from ALL 100,000 to ALL 500,000.

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