刑法第 240 条确立了根据法官命令没收犯罪收益和犯罪工具的一条一般性规 定。更多规定载于刑法第 322 条、第 325 条和第 335 条以及第 306/1992 号法令 和第 97/2001 号法律。没收可以按照价值计算，并且在若干情况下是强制性的。主管机关可以为查明、追踪和冻结犯罪收益而启动侦查。刑事诉讼程序法第 253至 255 条和第 321 条对扣押作了规定。据指出，这些措施通常是经由命令下达 的，考虑到意大利刑事诉讼程序历时漫长并且从而可以长时间规定这类临时性 措施的事实，这种做法将会造成各种问题。为协助司法机关管理相关资产， 2010 年设立了关于被扣押和被没收资产管理及去向问题国家机构。没收还适用 于已变换、已转换或已混合收益，如有必要通过对其相应价值作出估计，并且适用于从这类收益中获得的收入或益处。司法机关可根据刑事诉讼程序法第 255 条扣押银行记录，并且可以根据第 55/1990 号法律索取信息。意大利规定在犯罪人无法对资产来源作出合理说明的情况下可强制性没收相关资产。意大利设有保护善意第三人权利的制度。
Article 240 of the Criminal Code establishes a general provision on confiscation by an order of a judge of proceeds and instrumentalities of the offence. Further provisions exist in Articles 322, 325 and 335 of the Criminal Code, as well as in Legislative Decree No. 306/1992 and Law No. 97/2001. Confiscation can be value-based and is mandatory in several cases. Authorities may initiate investigations in order to identify, trace and freeze the proceeds of crime. Seizure is provided for in Articles 253 to 255 and 321 of the Criminal Procedure Code. It was noted that such measures were often ordered, which raised issues considering the length of criminal proceedings in Italy and the fact that such interim measures could therefore be imposed for a substantial period of time. The National Agency for the Administration and Destination of Seized and Confiscated Assets was set up in 2010 to assist judicial authorities in the management of assets. Confiscation applies also to proceeds that have been transformed, converted or intermingled, if necessary through their corresponding value, as well as income or benefits derived from such proceeds. Judicial authorities may seize bank records under Article 255 of the Criminal Procedure Code, as well as request information under Law 55/1990. Italy provides for mandatory confiscation of assets where offenders cannot justify their origin. The system of the protection of the rights of bona fide third parties is in place.