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Gesetzlech vu Lëtzebuerg verlaangt (Loi du 16 mai 2023) fir Firmen ab 50 Mataarbechter
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Whistleblower law in Ireland #

Ireland implemented Directive (EU) 2019/1937 through the Protected Disclosures (Amendment) Act 2022, building on the older Irish protected disclosures regime. For most private organisations, the main trigger is 50 workers, while Ireland’s external reporting structure combines a Protected Disclosures Commissioner with a long list of sectoral prescribed persons.

Applicable law #

Who must establish an internal channel #

Private organisations with at least 50 workers must establish an internal reporting channel. Public bodies are also covered under the Irish protected disclosures framework. Entities in the financial-services and anti-money-laundering, transport-safety, and environmental sectors are in scope regardless of headcount.

External reporting authority #

Ireland does not rely on a single universal subject-matter authority. The Office of the Protected Disclosures Commissioner acts as a routing channel when the worker is unsure of the correct recipient, while many sectoral prescribed persons also receive external disclosures directly.

Data protection authority #

For complaints about the processing of whistleblower data, the relevant authority is the Data Protection Commission .

Key compliance points #

Official sources #


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