Tunisia has introduced a new decree-law, number 2 of 2026, which amends and complements decree-law number 13 of 2022, related to penal reconciliation and the allocation of its resources. According to Amel Hammami, an attorney at the Court of Appeal, this new text represents a new stage in the evolution of this mechanism and its effective implementation. The decree-law, published in the Official Journal of the Tunisian Republic, introduces significant changes to the rules of provisional reconciliation and resource allocation.
The penal reconciliation mechanism is an exceptional process introduced by the legislator as part of the evolution of penal policy, aiming to move beyond an approach primarily based on imprisonment sentences in favor of a penal justice system that focuses on reparation and the recovery of public funds. Amel Hammami explained that this mechanism has undergone three main legislative stages: decree-law number 13 of 2022, law number 3 of 2024, and the new amendment adopted on September 30, 2026.
The new amendment does not undermine the device established in 2022 but rather represents a new stage in its evolution and implementation. The legislator has defined the individuals concerned by the reconciliation and the infractions that may be subject to it, particularly economic and financial infractions. The temporal scope of the device covers facts prior to 2022, and these elements were already among the criteria examined by the National Penal Reconciliation Commission.
The amendments brought to article 25 of decree-law number 13 of 2022 provide that the National Penal Reconciliation Commission approves a provisional reconciliation project, providing for the payment of at least 50% of the sums due, with a deadline for settling the remainder not exceeding two years. However, the commission may propose a lower rate if it deems this reduction justified, based on certain and serious elements presented by the applicant.
The commission's examination of a provisional reconciliation request is not solely based on the amount to be paid but also on the seriousness of the elements presented to justify a reduction in the initially fixed percentage. The deadlines for payment provided for in the provisional reconciliation have evolved since the adoption of the device, from three months initially to six months by the 2024 law and then to two years by the new amendment.
The provisional reconciliation does not definitively put an end to judicial proceedings. It leads to the suspension of penal effects under the conditions provided by law and during the period of execution of the commitments subscribed to within the framework of the reconciliation procedure. In case of non-finalization of the reconciliation or non-execution of the commitments that derive from it, the penal prosecutions, the trial, or the execution of the sentence resume against the applicant.
The new amendments also provide that the revenues from penal reconciliation be allocated to financing projects of national importance and development projects, in accordance with the decisions of the National Security Council. The article 30 of decree-law number 13 of 2022 already framed their allocation and attributed to the National Security Council the competence to determine the domains in which these resources will be used, as well as the concerned projects.
Key points
- The new decree-law introduces changes to provisional reconciliation rules, allowing for the payment of at least 50% of sums due.
- The penal reconciliation mechanism aims to move beyond imprisonment sentences in favor of a penal justice system focusing on reparation and recovery of public funds.
- The revenues from penal reconciliation will be allocated to financing projects of national importance and development projects.
