HinSchG - Group Reporting Office
Hybrid reporting office solution for corporate group structures.
Practitioner's note: This article is practice-oriented compliance documentation, not legal advice. We are a compliance specialist, not a law firm. For legally binding information please consult a licensed lawyer.
Definition
CJEU C-435/22 (2024): group parent companies may NOT act as the central internal reporting office for subsidiaries, UNLESS the subsidiary has <250 employees and the parent merely provides support. Practice: hybrid reporting office (subsidiary as primary + group as backup). The German Whistleblower Protection Act (HinSchG) Kit includes: corporate group reporting office concept.