The German Whistleblower Protection Act (HinSchG) initially covers all persons who have obtained information about violations in their professional environment. Accordingly, a whistleblower can be any person who notices an offence in the course of their professional activity and reports it, e.g: employees, applicants, suppliers, customers or their employees) 

Reportable offences are listed in § 2 HinSchG. These are

criminal offences
Administrative offences (relating to the protection of life, limb and health as well as the protection of employees)
Anti-constitutional statements by civil servants
Violation of the Money Laundering Act
Violation of environmental protection regulations
Data protection violations
Violation of product and food safety
Violation of quality and safety standards for medical devices and medicinal products
Infringement of consumer rights
Tax fraud

Whistleblower reports via internal reporting channels (e-mail, post, online form). The report is reviewed and checked by the internal reporting office. We will send you a confirmation of receipt within seven days of receiving your report. If you have opted for an anonymous report, this step is not necessary. Reports will be processed promptly and appropriately. We will inform you of any follow-up measures planned or already taken and the reasons for these within three months of confirming receipt of your report at the latest, unless you have opted for an anonymous report.