The Tunisian government has introduced a new decree-law that amends and complements the decree-law n°13 of March 20, 2022, related to penal reconciliation and the allocation of its resources. Published in the Official Journal of the Tunisian Republic, the new decree-law n°2 of September 30, 2026, sets out to regulate the reconciliation process for businessmen and public officials who are depositaries of public funds. This move is part of a broader legislative framework that includes decree-law n°13 of 2022, law n°3 of 2024, and decree-law n°2 of 2026.
The new decree-law applies to economic and financial offenses, including those committed prior to 2022. The National Penal Reconciliation Commission has been given a margin of appreciation to examine cases. According to the amended article 25, a minimum initial payment of 50% of the sums due is required, although the Commission may grant a lower rate based on justified elements. The deadline for paying the balance has been set at two years, compared to three months in 2022 and six months in 2024.
The decree-law also provides for a provisional reconciliation process that suspends prosecutions or the execution of sentences during the duration of the commitments. If the terms of the reconciliation are not respected, judicial proceedings will resume, and the guaranteed sums will be forfeited to the state. This new framework aims to provide a more flexible and efficient approach to penal reconciliation, allowing for the recovery of funds and the implementation of national development projects.
The allocation of recovered funds to national or development projects will be decided by the National Security Council, according to article 30 of the decree-law. This move is expected to enhance the effectiveness of the penal reconciliation process and promote national development. The decree-law is part of a broader effort to strengthen the country's legislative framework and promote economic growth.
The introduction of the new decree-law has been seen as a positive step towards improving the business environment in Tunisia. By providing a more flexible and efficient approach to penal reconciliation, the government aims to encourage businessmen and public officials to come forward and regularize their situations. This move is expected to have a positive impact on the country's economy and promote national development.
The decree-law n°2 of 2026 is the result of a collaborative effort between different stakeholders, including government agencies and civil society organizations. Its introduction reflects the government's commitment to promoting transparency and accountability in the country's economic and financial sectors. The decree-law is expected to have a lasting impact on the country's legislative framework and promote economic growth.
The new decree-law will be implemented in the coming months, with the National Penal Reconciliation Commission playing a key role in its application. The Commission will be responsible for examining cases and making decisions on the allocation of recovered funds. The government has expressed its commitment to ensuring the effective implementation of the decree-law and promoting its objectives.
Key points
- The decree-law n°2 of September 30, 2026, introduces a more flexible and efficient approach to penal reconciliation in Tunisia.
- The new decree-law applies to economic and financial offenses, including those committed prior to 2022.
- The allocation of recovered funds to national or development projects will be decided by the National Security Council.
