Senegal's SN Law Broadens Patrimoine Declaration Obligations

• A new asset declaration law (Law No. 2025-13) has been enacted in Senegal, broadening disclosure obligations for senior government officials.
• Senegal's new asset declaration law (Law No. 2025-13) broadens disclosure requirements, though a controversial provision exempts the President from declaring assets at the end of their term.
• Senegal's updated asset declaration law (Law No. 2025-13) now applies to a wider range of officials, including public prosecutors, investigating judges, local authorities, auditors, and executives of public companies.

The move comes as the government has already submitted a draft amendment to the commission for consideration.

The debate over asset disclosure has progressed significantly. While Seynabou Yacine Samb, a Senegalese deputy, had previously proposed an amendment to extend asset disclosure obligations to senior government officials, including the Prime Minister and President, a new asset declaration law (Law No. 2025-13) has since been enacted and is currently being implemented.

Senegal's asset disclosure framework has been updated with Law No. 2025-13 and its accompanying decree from late 2025. This strengthened law broadens the scope of asset declarations, requiring individuals with significant assets or influence, including public prosecutors, investigating judges, local authorities, auditors, and executives of public companies, to disclose their financial information. The Office of the National Anti-Corruption Authority (OFNAC) is tasked with implementing this law, and provisional lists of declarants have been published. The previous Law No. 2014-17 on asset declaration was amended by a bill passed by the Council of Ministers on November 4, 2023, with draft bills sent to the National Assembly in December 2023.

Lawyers and compliance officers should pay close attention to the implications of Law No. 2025-13. If implemented fully, it could lead to expanded requirements for senior government officials to disclose their assets. This would have significant consequences for politicians and public figures who may be required to reveal previously undisclosed wealth. The move is also seen as a step towards greater transparency in governance, which could set a precedent for other countries to follow.

Lawyers and compliance officers should watch for the potential impact on their clients' asset disclosure obligations, as this proposal could lead to expanded requirements for senior government officials.

Source: Original reporting via 'Les Premières Dames doivent aussi déclarer leur patrimoine'