The Dutch Penal Code makes it illegal for anyone to give or receive a bribe in either the public or private sector, as well as bribing a foreign public official. It criminalizes extortion, abuse of office, fraud and money laundering. Dutch and foreign companies and their subsidiaries can be held liable for corruption offenses committed by individuals working on their behalf. There is a dual criminality requirement; meaning that the offense has to also be criminalized in the country where it took place, before it may be prosecuted by Dutch authorities (CMS 2016). There exists no corporate liability defenses which could mitigate sentencing (CMS 2016). Individuals can be fined up to EUR 78,000 and/or sentenced with up to six years imprisonment; and a maximum sentence of twelve years for the bribery of judges (OECD, May 2015). The maximum corporate fine possible is 10% of the given organization’s annual turnover (CMS 2016). Private bribery is also criminalized, but the maximum sentence is only four years (CMS 2016). The government has effectively enforced its anti-corruption laws, and the country has stepped up its efforts in investigating and prosecuting foreign bribery cases (OECD, May 2015). Dutch law does not distinguish between bribes and facilitation payments, and bribes do not have to be of monetary value, but encompass material and immaterial benefits for the recipient (The Law Reviews, Jan. 2017). Facilitation payments are not prosecuted on the condition that these only represent small amounts, do not distort competition, are provided at the initiative of the foreign official, represent payments to junior public officials, and are included in the company’s financial accounts (OECD, May 2015). Protection for whistleblowers is not guaranteed by a single law, but a new agency called the House for Whistleblowers (Huis voor Klokkenluiders) has been set up in 2016. Whistleblowers may turn to the house for advice and assistance; the house may also conduct its own independent investigation into any complaint (WLG 2016). The House for Whistleblowers bill (in Dutch) has also introduced an obligation for companies to introduce an internal policy for dealing with reports of abuse and misconduct (WLG 2016).
The Netherlands is a signatory to the OECD Anti-Bribery Convention, the United Nations Convention Against Corruption (UNCAC), the Council of Europe’s Civil and Criminal Law Conventions against Corruption, and the Group of States Against Corruption (GRECO).
