审议小组认为，对实施《反腐败公约》所涵盖犯的罪适用的制裁是适度、具有警戒性且有效的。审议小组还欢迎旨在进一步加重对具体腐败相关犯罪的制裁力度的现行立法举措。 根据《宪法》第 42 条第 2 款，国王享有豁免权，因此不能对国王提起刑事诉 讼。《宪法》第 71 条规定，议会（国会）成员、大臣、国务秘书和其他参加议 会审议的人均不得因其在议会或下属委员会会议上的发言或者提交的书面意见 而被追究或负法律责任。 除这一无责任豁免外，政治人物可因任何犯罪被调查、起诉和判刑。然而，《宪 法》第 119 条提出了一项起诉现任（及前任）议员、大臣和国务秘书某些犯罪 行为的特殊程序。 最高法院在一些裁决中确定，如果罪行涉及滥用职权，检察官无权起诉现任 （及前任）大臣和议员。只有政府（通过一项皇家法令）和下议院才有权下令 进行这一起诉。 起诉依据的是检方自由裁量权原则。庭外解决程序由《刑法典》第 74 条规范， 除其他外，涉及被告向国家支付一笔款额以避免刑事诉讼（“交易”）。另外，该 程序可能涉及缴付刑事犯罪估计所得，以及赔偿犯罪造成的任何损失。此项规 定针对的是“重大犯罪”，但不包括处以 6 年以上监禁的犯罪。 《关于大额交易和特别交易的指示》载有涉及大笔资金的庭外解决规则。在犯 罪调查和起诉中提供实质性配合的人，不可能完全免于起诉。
The applicable sanctions for the commission of offences covered by the Convention against Corruption were found to be proportionate, dissuasive and effective. The review team also welcomed ongoing legislative initiatives aimed at further increasing the sanctions for concrete corruption-related offences. According to article 42, paragraph 2, of the Constitution, the King enjoys immunity and therefore criminal proceedings cannot be brought against him. Article 71 of the Constitution states that members of the Parliament (Staten-Generaal), ministers, State secretaries and other persons taking part in deliberations may not be prosecuted or otherwise held liable in law for anything they say during the meetings of the Parliament or its committees or for anything that they submit to them in writing. Apart from this non-liability immunity, politicians may be investigated, prosecuted and sentenced for any offence. Nonetheless, article 119 of the Constitution institutes a special procedure for the prosecution of certain offences by (former) members of Parliament, ministers and State secretaries. The Supreme Court has confirmed in a number of decisions that the public prosecutor is not authorized to prosecute (former) ministers and members of parliament on accounts of offences involving the abuse of their office. Only the Government (by a Royal Decree) and the Lower House of Parliament are authorized to order such a prosecution. Prosecutions are conducted according to the principle of prosecutorial discretion. The process of out-of-court settlement is governed by article 74 PC and involves, among other things, the payment of a sum of money by the defendant to the State in order to avoid criminal proceedings (“transaction”). Moreover, it can involve the payment of the estimated proceeds acquired from the criminal offence, as well as compensation for any damage caused. It is available in relation to “serious offences,” excluding those for which the penalty of imprisonment is more than six years. The Instruction on Large and Special Transactions contains rules for out-of-court settlements involving large amounts of money. Full immunity from prosecution to a person who provides substantial cooperation in the investigation or prosecution of an offence is not possible.