在评估适用于腐败罪的制裁时，审议组注意到，按照《公约》确定的大多数罪 行的最高刑罚为 5 年监禁。在可适用加重处罚的情况下（屡次犯罪、团伙犯罪 或大规模犯罪），这些罪行将被处以最高 10 年监禁。审议组对这一做法感到满 意。《宪法》规定对共和国总统、议员、政府官员、审计长和司法机构成员免予起 诉。然而，有可能解除豁免。只有大法官提议、多数议员同意，才可对前四类 人提出刑事指控。此外，只有共和国总统提议、多数议员同意，才可对大法官 提出刑事指控。只有最高法院提议、共和国总统同意，才可对普通法官提出刑 事指控。只有最高法院本身提议、经过多数议员表决，才可起诉最高法院法 官。 虽然此项制度显得复杂，但爱沙尼亚报告称，其主管机关在解除豁免方面没有 遇到任何困难。修正《刑事诉讼法》，会使当前的制度发生变化。专家强调，修 正案需确保豁免与有效侦查、起诉和审判腐败罪的可能性保持适当平衡。
A legal person shall be held criminally responsible for an act committed in the interest of the legal person by a body, member, senior official or competent representative thereof. The prosecution of a legal person does not preclude prosecution of the alleged perpetrator. The maximum fine applicable to legal persons is 16,000,000 EUR. Legal persons convicted for corruption and related offences are banned from participating in public tenders. It was noted that the penalties for legal persons have not yet been applied widely. Those who aid and abet corruption offences shall be punished with the same penalty applicable to the perpetrator. The court will take into account their level of involvement when assessing the level of penalty imposed.