According to the German Whistleblower Protection Act, whistleblowers are in principle free to contact either the (external) central reporting channel at the Federal Office of Justice (Bundesamt für Justiz) or an internal reporting channel within the company. Due to this equality of internal and external reporting channels, companies are well advised to establish an effective internal whistleblower reporting channel like a whistleblowing system. The advantage of internal reporting is obvious, because it cannot be in a company’s interest that actual or even alleged violations lead to government investigations and, in case of doubt, public attention.