The Fiscal Peace Agreement Law (Law No. 84/2025), introduced during the 2025 election period and approved in early 2026, was passed by Parliament and published in the Official Gazette in January 2026. The law was adopted almost without public consultation or substantive parliamentary debate. Closely linked to the Tax Amnesty Law (forgiveness of tax obligations), it significantly downplays the risks associated with large financial injections into the economy, including the laundering of funds originating from corruption and international organized narcotrafficking—risks that the Fiscal Peace framework may ultimately facilitate.
On the A2 BUSINESSES program, moderator Aurora Sulçe discussed the law with Aranita Brahaj, Director of AIS / Open Data Albania, focusing on its key risks and potential consequences:
1. From negotiated tenders to “negotiated taxes”: expansion of clientelism and corruption risk
The concept of “negotiated taxes” represents a serious compromise of administrative integrity and fiscal governance. Direct, face-to-face negotiations between businesses and tax authorities increase exposure to clientelism, corruption, and discretionary decision-making, undermining the principles of equal treatment and rule-based taxation.
2. Discrimination and unfair treatment of struggling businesses
Only businesses reporting annual profit growth above 18% are eligible to request a fiscal peace agreement and benefit from reduced taxation (5% instead of 15%). Companies with lower growth rates or financial difficulties are excluded, creating structural discrimination and asymmetry within the business environment, while favouring already profitable enterprises.
3. Risk of informality and money laundering
Businesses exceeding the 18% growth threshold may revise their balance sheets by injecting previously undeclared capital. This creates significant opportunities for money laundering and the formalization of illicit cash flows originating from:
- Corruption
- International organized narcotrafficking
Lack of transparency
The Tax Administration has removed public access to lists of businesses with outstanding tax obligations, substantially weakening public oversight, accountability, and investigative scrutiny.
Role of the Open Corporates Albania database https://opencorporates.al/
The Open Corporates Albania platform (https://opencorporates.al/) has already flagged unusual business developments preceding the implementation of the Fiscal Peace Agreement Law, identifying companies with exceptionally high profit margins relative to annual turnover (exceeding 40%). The platform will continue to publish data and monitor business trends throughout the law’s implementation period, contributing to transparency and public awareness.
Link to the A2 BUSINESSES program: https://www.youtube.com/watch?v=nSxIcExu8FQ
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