On Friday 22 November 2024, the Government Gazette published the Self-Reporting, Cooperation and Self-Investigation Order (Aanwijzing zelfmelden, medewerking en zelfonderzoek). The Order outlines the framework and conditions for self-reporting and cooperating in criminal investigations involving offences committed at a legal entity. Its purpose is to improve prosecutors' and investigation services' access to information and to investigate and prosecute criminal offences more efficiently. Self-reporting and cooperation can reduce penalties by up to 50%: 25% for self-reporting and 25% for full cooperation in the criminal investigation.

To be granted the self-reporting reduction, legal entities must voluntarily, fully and timely report potential criminal offences to the Public Prosecution Service. This includes any relevant information and documents, as well as the assets that may have resulted from the offences. To qualify for the second reduction option, legal entities must fully cooperate in the criminal investigation. This includes providing relevant information, making employees available for questioning, not obstructing procedures, avoiding evidence tampering and influencing of witnesses, and identifying relevant information held by third parties and assets resulting from criminal offences. Client-privileged information does not need to be provided.

If the Public Prosecution Service finds that the conditions have not been sufficiently met, the reduction can be lowered or omitted altogether. The Order also allows legal entities to anonymously check with the Public Prosecution Service whether the Order may apply to the case outlined.

Self-investigations can be conducted before, during or after self-reporting. This can affect the reduction percentage. The Public Prosecution Service will assess whether the self-investigation contributes to fact-finding, safeguards victims' rights and is sufficiently thorough and reliable. The Public Prosecution Service will also consider whether the self-investigation was conducted with sufficient objectivity and expertise, and whether the investigator observed laws and regulations and any rules of conduct or professional practice.

The Order will take effect on 1 January 2025.