1994 年《刑事司法法》确定的刑事没收制度以价值为基础。 关于基于定罪的规定，1994 年《刑事司法法》第 9 条规定，公诉总长可向法院 申请没收令，要求相关人支付在法院看来与所获取的惠益和（或）金钱好处相 称的数额以及可以变现的数额。为了增进有效遵守这些规定，公诉总长设立了一个专职部门。 关于犯罪资产局进行的不基于定罪的没收，1996 年和 2005 年《犯罪所得法》中 有全面的规定。这种民事程序并不要求占有或控制资产的人被判定犯下刑事罪行。目的是剥夺或否定相关人的犯罪所得惠益。 公诉总长办公室设立了一个负责资产管理的专职部门。犯罪资产局也对资产管 理负有职责。 2010 年《刑事司法（洗钱和资助恐怖主义行为）法》第 56 条要求金融机构建立相关制度，以高效率、适当地回应警察就其商务关系提出的询问。由于爱尔兰没有银行账户中央登记册，仅声称在爱尔兰某家银行有犯罪所得并不足以获得 允许要求爱尔兰的所有银行提供信息的法院令。相关请求必须在所提供的信息 基础上发送给个别银行。《犯罪所得法》没有规定完全的举证责任倒置。该国仍需确立令法院满意的可 能性平衡，即被请求人持有或控制含有犯罪所得的资产的可能性。 善意第三方的权利在《犯罪所得法》下得到保护。
The criminal confiscation system set out in the Criminal Justice Act 1994 is value based. For conviction-based provisions, Section 9 of the Criminal Justice Act 1994 provides that the DPP may make an application to the court for a confiscation order, requiring the person concerned to pay such a sum as the court sees fit having regard to the benefit and/or pecuniary advantage obtained and the amount which might be realized. In order to enhance effective compliance with these provisions, the DPP has established a specialist unit. In relation to non-conviction-based (NCB) confiscation, carried out by the Criminal Assets Bureau, there are comprehensive provisions in the Proceeds of Crime Acts 1996 and 2005. This is a civil process which does not require that the person in possession or control of the asset be convicted of a criminal offence. The objective is to deprive or deny the person the benefits of proceeds of crime. The Office of the Director of Public Prosecutions has established a specialist unit which is responsible for asset management. The Criminal Assets Bureau also has responsibilities with regard to asset management. Section 56 of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, requires a financial institution, as provided therein, to have systems in place to respond efficiently and appropriately to Garda enquiries in relation to its business relationships. Ireland does not have a central register of bank accounts and it is not sufficient to claim that proceeds of crime are in a bank in Ireland in order to obtain a court order allowing to request all banks in Ireland to provide information. Requests must be sent to individual banks on the basis of information provided. The Proceeds of Crime Act does not contain a full reversal of the burden of proof. It remains for the State to establish to the satisfaction of the court on the balance of probabilities that the respondent is in possession or control of assets which comprise proceeds of crime.