Despite the fact that the Law on the Protection of Whistleblowers has already been in force in the Polish legal order since September 25, 2024, it is still the subject of numerous controversies and heated discussions. The provisions regulating criminal liability for violating the duty of protecting a whistleblower’s identity are particularly problematic. These regulations, although intended to provide full protection to whistleblowers, in practice raise many interpretive doubts.
Entrepreneurs who are responsible for implementing procedures to protect whistleblowers often ask questions about in what situations the conditions for criminal liability can be realized. Uncertainties include what actions or inactions can be considered as “disclosure of a whistleblower’s identity” and whether every disclosure is automatically considered as a criminal offense.
