《刑法典》第 23 条规定，没收需对所涉财产实行明确的剥夺，必须通过拍卖来执行，且拍卖所得应给予受害方，以期弥补犯罪造成的损害；没 收还旨在确保犯罪所得收益或产品（无论这些资产的形式如何）不会使实施犯 罪或为其合法化提供便利的人获益。引入为资产洗钱的罪行加强了《刑法典》 第 23 条规定的一般原则。关于解除银行保密，关于金融实体的第 21,526 号法第 39 条规定，只要刑事诉讼正在进行当中，法官就可命令豁免或扣押文件，而且 不可利用银行保密来反对法官提出的要求。必须注意的是，如果没有执行法官 的命令，则所涉人员犯有不履行司法义务罪。
Article 23 of the Criminal Code establishes that confiscation entails the definitive expropriation of the property in question, which must be executed in an auction, and the proceeds of the auction are to be given to the affected parties in order to repair the damage caused by the crime; confiscation is also intended to ensure that the proceeds or product of crimes, whatever form these assets may assume, do not benefit those who have committed the crime or facilitated its legitimation. The introduction of the offence of laundering of assets has reinforced the general principle established in article 23 of the Criminal Code. Regarding the lifting of bank secrecy, article 39 of Law 21,526, or the Law on Financial Entities, allows that, as long as a criminal proceeding is ongoing, the judges may order the remission or seizure of documents, and bank secrecy may not be used to oppose their request. It must be noted that, if the order of the judge is not complied with, those involved will be committing the offence of non-compliance with a judicial obligation.