Exemption from Liability

(1) A person who reports matters under section 43 or files a criminal complaint under section 158 of the Code of Criminal Procedure may not, on that account, be held liable under civil-law or criminal-law provisions, or be subject to disciplinary proceedings, unless the report or criminal complaint was made intentionally or with gross negligence and was untrue.
(2) Subsection (1) also applies where 1. an employee reports a matter under section 43(1) to his or her superior, or to a body internally responsible within the undertaking for receiving such a report, and 2. an obliged entity or one of its employees complies with a request for information from the Financial Intelligence Unit under section 30(3), first sentence.