# Binding corporate rules 47(f) — GDPR — provision context

> Focused context for a single provision (47(f)), curated from overview.legal on 2026-08-22. Canonical: https://overview.legal/laws/gdpr/art-47#par-2-pnt-f
> Verify against the official text (EUR-Lex / wetten.overheid.nl) before relying on it.

Part of **Binding corporate rules** (GDPR, full article: https://overview.legal/laws/gdpr/art-47).

## Provision text

### 47(f)

the acceptance by the controller or processor established on the territory of a Member State of liability for any breaches of the binding corporate rules by any member concerned not established in the Union; the controller or the processor shall be exempt from that liability, in whole or in part, only if it proves that that member is not responsible for the event giving rise to the damage;


## Topics on this provision

- **Codes of Conduct** — https://overview.legal/topics/codes-of-conduct
  Industry codes of conduct for data protection
- **Processors** — https://overview.legal/topics/processors
  Entities that process data on behalf of controllers
- **International Transfer** — https://overview.legal/topics/internationale-doorgifte
  Transfer of personal data outside the EU/EEA
- **Territorial scope (GDPR)** — https://overview.legal/topics/territorial-scope
  When the GDPR applies geographically: establishment in the Union, targeting (offering goods or services), and behavioural monitoring by non-EU controllers (Arti
- **Controllers** — https://overview.legal/topics/controllers
  Entities that determine purposes and means of processing

## Cited by (exact-provision citations)

- **Recommendations 1/2022 on the Application for Approval and on the elements and principles to be found in Controller Binding Corporate Rules (Art. 47 GDPR)** (guidance) — https://overview.legal/posts/125849

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Generated by overview.legal · https://overview.legal/laws/gdpr/art-47#par-2-pnt-f · 2026-08-22