一项犯罪所得收益必须予以没收，包括犯罪所得收益的置换财产，以及从犯罪 所得收益和价值相当于此类收益的财产中获取的好处和其他利益（《刑法》第 5、28、29、94 和 98 条，2003 年 12 月 10 日关于支持打击恐怖主义和禁止洗钱 国际努力的第 2003-75 号法第 67 条）。对用于或拟用于犯罪的财产、设备或其他工具也实行没收。突尼斯法律赋予侦查法官、国家反腐败局和突尼斯金融分析委员会广泛的侦查权，以查明、确定、冻结或扣押犯罪所得收益和犯罪工具。对于这些当局，银 行的保密规定可不予执行。扣押的财产依照《刑事诉讼法》第 97 条至第 100 条的规定加以管理，而没收的财产则上交国家（《刑法》第 28 条）。没收并归还国家的财产由 2011 年 7 月 14 日第 2011-68 号法令所设的没收财产管理委员会加以管理。突尼斯法律不允许举证责任倒置，因为它违反了无罪推定原则（《宪法》第 27 条）。
Any proceeds of an offence must be confiscated, including property that substitutes for the proceeds, as well as profits and other benefits derived from the proceeds of the offence or from property the value of which corresponds to that of such proceeds (articles 5, 28, 29, 94 and 98 of the Criminal Code, article 67 of the LBC Act). Confiscation also applies to property, equipment or other instrumentalities used in or destined for use in offences. Tunisian law confers broad powers of investigation on the investigating judge, the INLCC and the CTAF to identify, locate, freeze or seize the proceeds and instrumentalities of the offence. Bank secrecy is not enforceable against those authorities. Seized property is administered in accordance with the provisions of articles 97 to 100 of the Code of Criminal Procedure, while confiscated property is allocated to the State (article 28 of the Criminal Code). Property that has been confiscated and returned to the State is managed by the Confiscated Property Management Committee established by Decree Law No. 2011-68 of 14 July 2011.Any proceeds of an offence must be confiscated, including property that substitutes for the proceeds, as well as profits and other benefits derived from the proceeds of the offence or from property the value of which corresponds to that of such proceeds (articles 5, 28, 29, 94 and 98 of the Criminal Code, article 67 of the LBC Act). Confiscation also applies to property, equipment or other instrumentalities used in or destined for use in offences. Tunisian law confers broad powers of investigation on the investigating judge, the INLCC and the CTAF to identify, locate, freeze or seize the proceeds and instrumentalities of the offence. Bank secrecy is not enforceable against those authorities. Seized property is administered in accordance with the provisions of articles 97 to 100 of the Code of Criminal Procedure, while confiscated property is allocated to the State (article 28 of the Criminal Code). Property that has been confiscated and returned to the State is managed by the Confiscated Property Management Committee established by Decree Law No. 2011-68 of 14 July 2011.