rapportageplicht

Rapportageplicht, or reporting obligation, is a legal duty to disclose or submit information to a designated authority, regulator, or other prescribed recipient. The obligation can be imposed on individuals, professionals, or organizations and may be triggered by the occurrence of events, the existence of certain facts, or the completion of specific activities. It can be proactive (periodic reporting) or reactive (reporting a particular incident as soon as it is known).

The scope of rapportageplicht is broad and domain-specific. In health, safety, and environment, it may require reporting of incidents, diseases, or adverse events. In finance and compliance, institutions might have duties to disclose unusual or suspicious transactions and to provide regulatory data. In tax and corporate governance, companies may be obliged to file annual accounts, tax returns, or other statutory information. In many sectors, the obligation serves to enable oversight, risk management, and public administration.

Implementation typically involves defined content requirements, approved reporting channels or portals, and set deadlines. Privacy and data protection rules apply to the handling of reported information, and access to the data is often restricted to authorized parties. Depending on the jurisdiction and context, penalties for non-compliance can include fines, sanctions, or civil or criminal liability.

Rapportageplicht is related to, but not identical with, meldplicht, the mandatory reporting of suspected wrongdoing or abuse. The exact scope and consequences of a rapportageplicht vary by country, sector, and regulatory framework.