Tunis:Decree-Law No. 2 of 2026, which amends Decree-Law No. 13 of 2022 on criminal reconciliation, introduces significant changes aimed at enhancing the mechanism's implementation for businesspeople and public officials managing public funds. According to Agence Tunis Afrique Presse, the decree-law, published in the Official Gazette, revises the rules for provisional reconciliation and the allocation of proceeds. Lawyer Amel Hammami highlighted that criminal reconciliation, a mechanism for resolving economic and financial offenses, has evolved through legislative stages in 2022, 2024, and now 2026. These amendments do not replace the 2022 framework but build upon it, maintaining eligibility criteria for reconciliation and allowing discretion for specific cases. The new law requires payment of at least 50% of owed amounts for provisional reconciliation, with a two-year deadline to settle the remainder. The commission may accept a lower rate if justified by compelling evidence. Hammami noted that while provi sional reconciliation postpones criminal effects, it doesn't conclude legal proceedings. If reconciliation fails, the legal process resumes, and funds revert to the State. Furthermore, proceeds from criminal reconciliation will fund projects of national significance as determined by the National Security Council.
Home » Key Amendments in Tunisia’s 2026 Criminal Reconciliation Law