Please select your topic

Money laundering (AMLA) →
Money laundering includes any activity in which the proceeds of criminal activity are funneled into, and through, the financial system for subsequent use in an activity that appears to be legal. Because criminal assets are involved, the main objective of money laundering is to make sure that no one finds out the criminal origins of the financial activity.
Privacy →
Involves breaches of data protection laws and regulations on the protection of personal data. This would include, in particular, cases involving large quantities of data or particularly sensitive data. Examples:
  • the unlawful disclosure of business and trade secrets
  • the misuse of data
  • the insufficient access protection to sensitive data
Environmental protection →
Environmental protection includes any environmental offenses and environmental damage. For example:
  • Illegal disposal of waste
  • Improper handling of pollutants
  • Water, soil, or air pollution
Embezzlement →
This would include all property offenses to the detriment of the company. For example:
  • Theft or misappropriation of company property
  • Withholding company funds or work materials
  • Personal enrichment
Conflicts of interest →
A conflict of interest occurs when a person/company is entangled in multiple interests that may corrupt that person's/company's motivations or decision-making. One such situation would be when an employee's personal interests come into conflict with those of the company, and the company suffers damage as a result.
Manipulation of business documents/balance sheets →
This would refer, in particular, to violations of applicable accounting standards or generally accepted accounting principles, resulting in misrepresentations in the company's financial reporting. For example: improper preparation or falsification of invoices, credit notes, financial statements, audit trails, etc.
Antitrust and competition law →
This would include infringements that counteract the securing and maintenance of effective market competition. An anti-competitive situation is when there is collusion or an exchange of competition-relevant information between companies and their competitors, for example.
Criminal offences →
This includes offences against criminal provisions, in particular general criminal law.  Acts directed against protected legal interests such as the human body or property are covered. For example: bodily injury, fraud, embezzlement, theft, etc.
Product safety →
Product safety encompasses numerous legal provisions that deal with the provision of products on the market. Violations of applicable product safety laws, regulations and directives as well as general safety standards can be reported here. The central legislation in Germany is the Product Safety Act (Produktsicherheitsgesetz).
Consumer protection →
Consumer protection includes all regulations that are intended to protect consumers from being taken advantage of by companies. All violations of national and European consumer protection regulations can be reported here. For example: Systematic ignoring of consumer rights of withdrawal.
Illegal employment →
The term illegal employment covers all undeclared activities that are carried out in violation of tax law and social security law. Of particular importance are violations of the Act to Combat Clandestine Employment. There is evidence of undeclared work above all when the provision of services or work is agreed orally and the consideration is paid in cash.
Occupational safety →
The term occupational safety covers all measures taken by the employer to prevent occupational accidents and work-related health hazards, including measures for human-oriented work design. All legal violations in connection with a lack of occupational  safety can be reported here. For example: violations of the Working Hours Act, etc.
Taxes →
This includes all violations of applicable tax regulations. For example: tax evasion.
Miscellaneous →
Relevant violations within the meaning of the Whistleblower Protection Act can be reported here for which there is no special category.