German criminal law prohibits commercial bribery and bribery of domestic and foreign officials, and companies face administrative fines of up to EUR 10 million for offences by management. Employers with 50 or more staff must run an internal whistle-blowing channel, and entities must report beneficial owners to the Transparency Register. The Supply Chain Due Diligence Act applies from 1,000 employees in Germany, but a pending amendment would abolish reporting and most fines, so its current status needs checking.
Bribery and corporate liability
Commercial bribery between businesses is a criminal offence carrying up to three years' imprisonment or a fine, for both giver and recipient. Bribery offences also cover foreign public officials and employees of international organisations.
Individuals are prosecuted, and companies can be fined under the Administrative Offences Act: up to EUR 10 million for an intentional offence by management and EUR 5 million for a negligent one, with higher caps where specific laws refer to this rule. A documented compliance system helps a business show it took reasonable supervisory measures.123
Whistle-blowing and beneficial ownership
Employers with at least 50 employees must operate an internal reporting channel; failing to do so can be fined up to EUR 20,000, and retaliation up to EUR 50,000. Whistle-blowers may instead go to the federal external office at the Federal Office of Justice.
German legal entities and registered partnerships must report their beneficial owners to the Transparency Register and keep the information current. Foreign entities acquiring German real estate are also covered.4567
Supply chain due diligence
The LkSG applies to companies with their seat or a branch in Germany employing at least 1,000 people in Germany, counting group employees. It requires risk analysis, preventive and remedial measures and a complaints procedure. The consolidated text still shows reporting duties and fines up to EUR 800,000 or 2% of turnover.
A government amending bill would abolish the reporting obligation retroactively and remove nine of thirteen fine provisions, and BAFA has already stopped reviewing reports and says it will fine only serious violations. Whether this amendment has been enacted should be checked before planning compliance work; the EU Corporate Sustainability Due Diligence Directive will also shape future German rules.8910
| Obligation | Who | Maximum penalty (as stated) |
|---|---|---|
| No commercial bribery (§ 299 StGB) | Individuals | 3 years' imprisonment or fine |
| Corporate fine for management offences (§ 30 OWiG) | Companies | EUR 10m (intentional) / EUR 5m (negligent) |
| Internal whistle-blowing channel (HinSchG) | Employers with 50+ employees | EUR 20,000 for no channel |
| Transparency Register reporting (GwG) | Legal entities and registered partnerships | Not reviewed |
| Supply chain due diligence (LkSG) | 1,000+ employees in Germany | Up to EUR 800,000 or 2% of turnover (amendment pending) |
Documents usually needed
- Anti-bribery and gifts policy covering business partners and officials
- Internal whistle-blowing procedure and channel records
- Transparency Register filing and beneficial ownership records
- LkSG risk analysis, policy statement and complaints procedure (if in scope)
- Compliance training and supervision records for management
Common mistakes
- Treating bribery of private-sector counterparties as a commercial matter; it is a criminal offence.
- Failing to set up a whistle-blowing channel once headcount reaches 50.
- Not updating the Transparency Register after a change in ownership.
- Assuming the LkSG no longer applies because of the announced amendment without checking its enactment.
- Counting only one entity's employees for the LkSG threshold when group employees count.
When the business crosses borders
- Bribery of foreign officials abroad can be prosecuted under German law.
- Foreign companies with a German branch employing at least 1,000 people in Germany fall under the LkSG.
- Foreign entities buying German real estate must report beneficial owners unless already filed in another EU register.
Questions businesses ask
Can a company itself be prosecuted for bribery in Germany?
Individuals are prosecuted; companies face administrative fines of up to EUR 10 million for intentional offences committed by management.3
Does the Supply Chain Due Diligence Act still apply?
Its scope rules (1,000 employees in Germany) remain in the consolidated text. A pending amendment would remove the reporting duty and most fines; check whether it has been enacted.810
When must we set up a whistle-blowing channel?
Once the German employer generally has at least 50 employees; certain financial firms regardless of size.4
What this guide does not yet confirm
These points need checking with a qualified local professional in Germany before you rely on them.
- Whether the LkSG amending law has been promulgated, and its effective date, could not be confirmed.
- Sanctions enforcement (AWG criminal provisions, the national sanctions enforcement framework) was not reviewed.
- Mandatory business insurance requirements vary by sector and were not reviewed.
- Transparency Register penalties and reporting procedure were not reviewed.
- § 130 OWiG (supervisory duty) text and the application of the tenfold fine cap to it were not confirmed.
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 18 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
Commercial bribery, meaning offering, promising or giving a benefit to an employee or agent of a business in return for unfair preference or a breach of duty in purchasing goods or services, is punishable by up to three years' imprisonment or a fine. Covers both the briber and the employee or agent who accepts (§ 299(1) and (2) StGB).
German bribery offences extend to bribery of foreign public officials, employees of international organisations and members of foreign and international courts. Applies §§ 331–334 StGB as specified in § 335a StGB.
Germany has no corporate criminal liability as such, but a company can be fined up to EUR 10 million for an intentional criminal offence, and up to EUR 5 million for a negligent one, committed by its management in connection with the business. Administrative offence fines under § 30 OWiG; where a statute refers to § 30, the maximum for the relevant regulatory offence can be multiplied by ten.
The § 30 page confirms the fine caps; the statement that Germany has no corporate criminal liability is general background and is not stated on that page.
Employers that generally have at least 50 employees must set up and operate at least one internal whistle-blowing channel under the Whistleblower Protection Act (HinSchG). Certain financial and investment firms are covered regardless of headcount (§ 12(3)). Employers with 50–249 employees may share a channel (§ 14(2)); their transitional period ended on 17 December 2023.
Failing to set up an internal whistle-blowing channel can be fined up to EUR 20,000, and obstructing reports or retaliating against whistle-blowers up to EUR 50,000. Fine for not setting up a channel applies from 1 December 2023.
The federal external whistle-blowing office is located at the Federal Office of Justice (Bundesamt für Justiz) and operates independently. State-level external offices may be competent instead for certain matters (§§ 20–23 HinSchG).
Private-law legal entities and registered partnerships must obtain, keep up to date and report their beneficial owners to the Transparency Register under the Money Laundering Act (GwG). Foreign entities are also covered if they own, acquire or hold interests in German real estate, unless the same data has been filed in another EU state's register.
The Supply Chain Due Diligence Act (LkSG) applies to companies with their head office, principal place of business or registered seat in Germany, or a German branch, that generally employ at least 1,000 employees in Germany. Threshold applies from 1 January 2024 (previously 3,000). Group companies' German employees count towards the parent's headcount; agency workers count after six months.
The consolidated LkSG text provides fines of up to EUR 800,000, or up to 2% of average annual worldwide turnover for companies with turnover above EUR 400 million, for failures such as not taking remedial action. Fine levels vary by breach (EUR 100,000 to EUR 800,000). See de-risk-010 on the pending amendment.
gesetze-im-internet.de is an unofficial consolidation; it still showed this text on 18 October 2026, but enactment of the amending law could not be confirmed either way.
The Federal Cabinet adopted a draft LkSG amending law that would abolish the annual reporting obligation retroactively and remove nine of the thirteen fine provisions; BAFA has stopped reviewing company reports and says it will fine only serious violations as a last resort. BAFA notice dated 1 October 2025 describing the draft; enactment status as at October 2026 not confirmed.
Check the Federal Law Gazette for whether the amending law has been promulgated and its effective date.
Questions on this topic
10 statements on anti-bribery, compliance and supply-chain duties in Germany
