The relevant law amending the Anti-Corruption Act, the Penal Code and the Taxation Act (Korruptsioonivastase seaduse, karistusseadustiku ja maksukorralduse seaduse muutmise seadus) entered into force on July 19, 2026.

The main changes concern the restriction on a public official taking action in a conflict-of-interest situation.

In particular, it is established that a public official must recuse themselves not only when making a decision concerning persons connected to them, but also when making a decision concerning themselves as a private individual or in connection with their own benefit. For example, if a public official serves on the management body of a legal entity by virtue of their official duties, they must not participate in considering matters related to their own remuneration, payments or other compensation.

The law also expands the list of connected persons to include persons who share a household with the public official, as well as legal entities whose beneficial owner is the public official themselves or a person connected to them. At the same time, the criterion of an “other connection” is formulated more clearly: it must be sufficiently significant and direct to prevent the public official from performing public functions honestly and impartially.

In addition, the act clarifies the conditions for applying the restriction on taking action in a conflict-of-interest situation by removing the abstract ground of “awareness of a risk of corruption” and linking the prohibition to the existence of a significant economic or other interest of the public official that may influence the decision they make.

Separate exceptions to this restriction are provided for medical professionals, researchers and lawyers in situations where the restriction would unjustifiably hinder their day-to-day professional activities.

The elements of the criminally punishable violation of this restriction are also clarified. Under the new wording, liability is linked to situations where the violation creates, from the perspective of the public interest, an unequal or unjustified advantage for the public official themselves or for a third party.

At the same time, the amendments expand the content of the declaration of interests: it must include information on participation and claims in crowdfunding projects, as well as on a person’s status as a beneficial owner of a company.