《刑法》第 20 条对没收“因为或通过可处罚行为而获取的资产”作了规定。对“资产”一词可从广义上进行解释，同时涵盖所有有形和无形资产以及具有商 业价值的任何物体。犯罪人用于或意图用于故意实施犯罪的物品也应予没收 （《刑法》第 19a 和 26 条）。民法对没收未作规定，但在某些情况下可以不经定 罪实施没收。《刑事诉讼法》第 110（没收）和 115 条（扣押）规定了临时措 施。《刑法》第 20b 条在“扩大的没收措施”标题下涵盖了特殊情况，即无需有关 资产来源的特定犯罪行为的明确证据。该条第 2 段简化了《刑法》第 165（洗 钱）、278（犯罪团伙）或 278c 条（恐怖犯罪）所涵盖的涉嫌犯罪所得的举证规 则。这种收益如果涉嫌来源于一项非法行为并且无法证实其合法来源，则可以 宣布没收该收益。根据《刑事诉讼法》第 114 条，在向司法机关报告扣押情况之前，由刑事调查部门负责对没收物品进行保管，报告之后则由检察官办公室负责保管。联邦司 法部已启动一项程序，与检察官及其他执行人员讨论更好地管理资产的可能 性。
The confiscation of “assets obtained for or through a punishable act” is regulated in section 20 PC. The term “assets” is interpreted broadly and covers all tangible and intangible assets and anything that has commercial value. Objects which were used or intended by a perpetrator for deliberately committing an offence are also subject to confiscation (sections 19a and 26 PC). Confiscation under civil law does not exist but non-conviction-based confiscation would be possible in some cases. Interim measures are provided in sections 110 (seizure) and 115 (sequestration) CPC. Under the title “extended forfeiture”, section 20b PC covers special cases in which no explicit proof is required of the specific criminal act from which the assets originated. Paragraph 2 of this section simplifies the rules on the burden of proof with regard to the suspected proceeds of crimes covered by sections 165 (money-laundering), 278 (criminal association) or 278c (terrorist crimes) PC. Such proceeds can be declared forfeit provided that they are suspected to originate from an unlawful act and their lawful origin cannot be substantiated. According to section 114 CPC, the custody of seized items is incumbent on the criminal investigation department until the seizure is reported to the judiciary, thereafter it is the responsibility of the public prosecutor’s office. The Federal Ministry of Justice has started a process where better possibilities to manage assets are discussed with prosecutors and other practitioners.